Duke Energy Fayette II, LLC v. Fayette County Board of Assessment Appeals

OPINION BY

Judge ANNE E. COVEY.

Duke Energy Fayette II, LLC (Duke Energy) appeals from the Fayette County Common Pleas Court’s (trial court) July 14, 2014 order denying Duke Energy’s appeal from the Fayette County Board of Assessment Appeals (Board) on the issue of spot assessment. The issues before the Court as directed by this Court’s September 5, 2014 Memorandum and Order are as follows:

[whether] the trial court err[ed] by determining that it was ‘reasonable to reassess’ the premises in 2011 after the expiration of the premises’ status as a Keystone Opportunity Zone [ (KOZ) ], that the 2011…