Keebler Co. v. Board of Revision of Taxes

OPINION OF THE COURT

ROBERTS, Justice.

This is a dispute between a taxpayer and the Board of Revision of Taxes of Philadelphia over the assessment of real property. At issue is whether the Court of Common Pleas of Philadelphia applied a proper method of calculating the taxing district’s “common level” ratio of assessments to fair market values. Unlike the Commonwealth Court, we are of the view that the court of common pleas committed neither error of law nor abuse of discretion. Hence we reverse.

I

The concept of common-level ratio was fully set forth in Deitch Co. v. Allegheny County Board of…