Legal Opinion

Chartiers Valley Industrial & Commercial Development Authority v. Allegheny County

Commonwealth Court of Pennsylvania

Decided December 5, 2008No. 286 C.D. 2008PublishedCited by 7 opinions

1Opinion of the Court

Opinion by

Senior Judge KELLEY.

Chartiers Valley Industrial & Commercial Development Authority, Maurice A. Nernberg and Nancy N. Nernberg (hereinafter collectively referred to as “Owners”) 1 appeal from the January 15, 2008 order of the Court of Common Pleas (trial court) ordering that the assessed value of their commercial property for years 2005-2007 is $306,300. We affirm. 2

Owners own a seven story office building located in downtown Pittsburgh (First Ward) at 301 Smithfield Street. Maurice Nernberg uses the first 4 floors of the building to conduct his law practice. The upper 3 floors are…

2Cases cited6 opinions

  1. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  2. Brooks Building Tax Assessment CaseSupreme Court of Pennsylvania · 1958
  3. Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
  4. Grace Center Community Living Corp. v. County of IndianaCommonwealth Court of Pennsylvania · 2002
  5. Guthrie Clinic, Ltd. v. Sullivan County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006

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3Cited by7 opinions

  1. Valley Forge Towers Apartments N, LP v. Upper Merion Area School DistrictSupreme Court of Pennsylvania · 2017
  2. In Re Appeal of SullivanCommonwealth Court of Pennsylvania · 2012
  3. Gaughen LLC v. Borough Council of the Borough of MechanicsburgCommonwealth Court of Pennsylvania · 2015
  4. In Re: Appeal of Haven at Atwater Village LLCCommonwealth Court of Pennsylvania · 2022
  5. In re: Petition of the Board of School Directors of the Hatboro-Horsham S.D. for the Sale of Real Property ~ Appeal of: P. Ambler & J. AmblerCommonwealth Court of Pennsylvania · 2023

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