TECH ONE ASSOCIATES v. Board of Property Assessment
6 A.3d 499, 607 Pa. 323, 2010 Pa. LEXIS 2349
CourtSupreme Court of Pennsylvania
DecidedOctober 13, 2010
Docket303 WAL 2009
StatusPublished
Cited by1 cases
This text of 6 A.3d 499 (TECH ONE ASSOCIATES v. Board of Property Assessment) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
TECH ONE ASSOCIATES v. Board of Property Assessment, 6 A.3d 499, 607 Pa. 323, 2010 Pa. LEXIS 2349 (Pa. 2010).
Opinion
*324 ORDER
AND NOW, this 13th day of October, 2010, the Petition for Allowance of Appeal is GRANTED. The issues, rephrased for clarity, are:
1. Whether, for real estate taxation purposes, the “economic reality test” announced in In re Appeal of Marple Springfield, 530 Pa. 122, 607 A.2d 708 (1992), applies to establish the fair market value of an improved property encumbered with a long-term lease which grants the lessee ownership of buildings and other improvements on the land.
2. Whether the Uniformity Clause of the Pennsylvania Constitution requires an improved property encumbered with a long-term lease, which grants the lessee ownership of buildings and other improvements on the land, to be taxed in the same manner as a similar, but unencumbered, property-
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Related
Tech One Associates v. Board of Property Assessment, Appeals & Review
53 A.3d 685 (Supreme Court of Pennsylvania, 2012)
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Bluebook (online)
6 A.3d 499, 607 Pa. 323, 2010 Pa. LEXIS 2349, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tech-one-associates-v-board-of-property-assessment-pa-2010.