Assessment of Real Property • Appeal by School District • Uniformity Clause
Valley Forge Towers Apartments N, LP v. Upper Merion Area Sch. Dist., PICS Case No. 17-1041 (E.D. Pa. July 5 2017) Saylor. C.J. (27 pages).
Commonwealth court erred in dismissing appellants’ complaint for declaratory and injunctive relief asserting that school district violated the uniformity clause by appealing the real property assessment of commercial properties, including apartment complexes, but not single-family homes because the uniformity clause did not allow the government to treat different property sub-classifications in a disparate manner. Reversed.
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