Appeals from the Order of the Court of Common Pleas of Delaware County in the cases of Marcus Hook Development Park, Inc. v. Board of Assessment Appeals of Delaware County, Pennsylvania, No. 80-1433 and 80-1434.
Arthur Levy, with him Gregory J. Polischuk, of counsel: Levy and Surrick, for appellant, Chichester School District.
James F. Proud, of counsel: Gibbons, Buckley, Smith, Palmer and Proud, for appellant, Borough of Marcus Hook.
Vincent J. LaBrasca, with him William J. Tancredi, of counsel: Fronefield and de Furia, for appellees, Marcus Hook Development Park, Inc.
Judges Blatt, Williams, Jr. and Craig, sitting as a panel of three. Opinion by Judge Craig.
[ 68 Pa. Commw. Page 230]
In this real estate tax assessment appeal case, initiated by Marcus Hook Development Park, Inc. (MHD) before the Delaware County Board of Assessment Appeals (board) as to 1979 and 1980 assessments, the Court of Common Pleas of Delaware County reduced the assessed values for those years, and the Chichester School District and the Borough of Marcus Hook, as taxing bodies who intervened below, have appealed to this court.
The complex and convoluted history of the property sales, assessments, assessment splits and appeals has been made more confusing by the difficulty which counsel themselves have encountered in agreeing upon what happened procedurally upon the record. We can best summarize that history by the tabular presentation which appears below, in which FMC refers to FMC Corporation, the previous owner of the entire property, and MHD refers to Marcus Hook Development
[ 68 Pa. Commw. Page 231]
Park, Inc., which acquired 46 acres from FMC, called the "main parcel." The term "borough parcel" refers to the remaining 16.5 acres donated by FMC to the Borough of Marcus Hook and leased by it to MHD. In our tabular format, the left-hand side relates to the main parcel, the right-hand side relates to the borough parcel, and comments of full-page width relate to the entire property.
FMC, then owner of the entire property, appealed 1977 and 1978 assessments to court.
Main Parcel (46 acres) Borough Parcel (16.5 acres)
8-15-78 FMC sold to MHD for 8-15-78 FMC gave to borough for
$1,100,000 (consideration $1,650,000 stated value; bor-
also covering "other proper- ough leased to MHD, which
ty"). leased part back to borough;
8-31-78 MHD appealed to board the 1979 assessment of the entire property at $925,000; MHD was lessee of borough parcel, not owner.
10-31-78 MHD case : Board marked the appeal to hold the 1979 assessment of entire property at $925,000; no record of hearing or conclusion of case at that time.
1-23-79 FMC case : (MHD not in case) Court fixed entire property's 1977 assessment at $525,000 and 1978 at $500,000.
Board accordingly fixed assessment of entire property for 1979 at $500,000. Notice given.
9-20-79 Notice of board's split of the assessment of the entire property for 1980 into --
Main parcel at $400,000 Borough ...