Valley Forge Towers Apartments N, LP v. Upper Merion Area School District

135 A.3d 1017, 635 Pa. 272, 2016 WL 1644695, 2016 Pa. LEXIS 885

Opinion

ORDER

PER CURIAM.

AND NOW, this 26th day of April, 2016, the Petition for Allowance of Appeal is GRANTED. The issue, as stated by Petitioners, is:

[The School District] deliberately chose commercial properties, such as Petitioners’, for selective assessment appeals, but did not appeal assessments of any single-family-home properties, although the latter are significantly underas-sessed. The Uniformity Clause of the Pennsylvania Constitution prohibits disuniformity in taxation. Is a school district’s decision to appeal property assessment insulated from review because, inter alia, the school district has a statutory right to file appeals and can identify an economic reason for its appeals?