May 23, 2018 | The Legal Intelligencer
Court Decision Unlocks New Outlet for Taxpayers to Appeal Property AssessmentsOn Feb. 7, Philadelphia Court of Common Pleas Judge Gene D. Cohen issued a decision in a case of first impression related to a Philadelphia taxpayer's property assessment appeal.
By Martin J. Doyle and Megan E. Albright
7 minute read
August 25, 2017 | The Legal Intelligencer
School District's Real Estate Assessment Appeal Authority LimitedIn July, the Pennsylvania Supreme Court issued a landmark decision in Valley Forge Towers Apartments v. Upper Merion Area School District and Keystone Realty Advisors, No. 49 NAP 2016, (July 5), holding that a taxing authority's practice of filing assessment appeals for commercial properties, but not other types of properties, violated the uniformity clause of the Pennsylvania Constitution.
By Timothy W. Callahan II and Megan E. Albright
8 minute read
January 27, 2017 | The Legal Intelligencer
Changes to Pennsylvania's Mechanics' Lien LawOn Dec. 31, 2016, Pennsylvania's Mechanics' Lien Law was updated in a way that creates new rights and obligations for property owners, contractors, subcontractors and suppliers on certain qualifying construction projects. The amendments are the result of Act 142 of 2014, which Gov. Tom Corbett signed into law in October 2014, thereby amending the Mechanics' Lien Law of 1963. Act 142 required Pennsylvania's Department of General Services (DGS) to create an online repository, known as the "State Construction Notices Directory," and further maintain the directory for the filing of certain new lien-related notices created by the act. DGS delivered on its task, as the directory was online and available for use on or before the Dec. 31, 2016, deadline.
By Martin J. Doyle, Nicholas V. Fox and Megan E. Albright
10 minute read
August 25, 2016 | The Legal Intelligencer
'Title Washing' in Pennsylvania Is Alive and WellOn July 19, the Pennsylvania Supreme Court affirmed the Superior Court and upheld the ancient, yet controversial, practice of "title washing" in Herder Spring Hunting Club v. Keller, 108 A.3d 1279 (2015), (Pa., July 19). In Pennsylvania, title washing occurred under unique circumstances. It applied only to land designated as "unseated" (i.e., undeveloped surface land without improvements). It occurred only where the surface and mineral estates had been severed, either by a sale or a reservation. In cases where a tax sale of the surface occurred, the title to the subsurface became "washed" or extinguished and the subsurface estate merged into the surface estate to become one estate.
By Joel R. Burcat and Megan E. Albright
13 minute read