In re Appeal of Park Terrace Apartments, Inc.

McGINLEY, Judge.

The City of Chester (Chester) and the Chester-Upland School District (School District) (collectively, Appellants) appeal four orders of the Common Pleas Court of Delaware County (common pleas court) that determined that the common level ratio1 of 3.3% applies to property assessed by Chester.2

Park Terrace Apartments, Inc. (Park Terrace) appealed from a triennial tax assessment by Chester for the tax years 1991,1992 and 1993, which set Park Terrace’s property tax in the amount of $525,000 per annum for city and school tax purposes. Park Terrace appealed the assessment to the…