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Tech One Associates v. Board of Property Assessment

October 13, 2010

TECH ONE ASSOCIATES, PETITIONER
v.
BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF ALLEGHENY COUNTY, WEST MIFFLIN BOROUGH AND WEST MIFFLIN AREA SCHOOL DISTRICT, RESPONDENTS



Per curiam.

Petition for Allowance of Appeal from the Order of the Commonwealth Court

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, 607 A.2d 708 (Pa. 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.

20101013

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