Legal Opinion
Downingtown Area School District v. Chester County Board of Assessment Appeals
Supreme Court of Pennsylvania
Decided December 27, 2006No. 31 MAP 2004PublishedCited by 53 opinions
1Opinion of the Court
OPINION
Justice SAYLOR.1
This matter concerns the issue of whether the prevailing statutory scheme for tax equalization obviates the common law procedure for asserting a challenge under the Uniformity Clause of the Pennsylvania Constitution. This is an issue of first impression in this Court.
The subject property is a “neighborhood” (strip) shopping center located within Appellee Downingtown Area School District in Chester County. In 1996-97, the County assessed the subject property at approximately $5,800,000 as part of a countywide reassessment in which all real estate was assessed at 100% of…
2Cases cited26 opinions
- Village of Willowbrook v. OlechSupreme Court of the United States · 2000
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
- In Re the Appeals of Kents 2124 Atlantic Ave., Inc.Supreme Court of New Jersey · 1961
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3Cited by53 opinions
- Clifton v. Allegheny CountySupreme Court of Pennsylvania · 2009
- Jubelirer v. RendellSupreme Court of Pennsylvania · 2008
- Hospital & Healthsystem Ass'n v. CommonwealthSupreme Court of Pennsylvania · 2013
- Valley Forge Towers Apartments N, LP v. Upper Merion Area School DistrictSupreme Court of Pennsylvania · 2017
- Mount Airy 1, LLC v. Pennsylvania Department of RevenueSupreme Court of Pennsylvania · 2016
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