City of Philadelphia v. Tax Review Board of Philadelphia Ex Rel. Floyd

OPINION BY

President Judge LEADBETTER.

The City of Philadelphia appeals the order of the Court of Common Pleas of Philadelphia County (common pleas), which adopted and affirmed the decision of the Tax Review Board of the City of Phila delphia (Board) 1 abating interest, penalties, and lien charges relating to delinquent real estate taxes owed by Victa Floyd. The City argues that the Board lacks the authority to abate the lien charges, to direct the apportionment of the payment to principal only, and to enter into an installment agreement with a taxpayer. We reverse.

Floyd is the owner of…