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Pa. Panel OKs District s Sales-Based Tax Assessment Appeal
Law360 (July 8, 2021, 7:56 PM EDT) A Pennsylvania school district s method of selecting properties for tax assessment appeals when recent sales data indicates they were underassessed by more than $150,000 passes muster under the U.S. and Pennsylvania constitutions, a state appeals court ruled Thursday.
In a precedential opinion, the Commonwealth Court rejected arguments from GM Berkshire Hills LLC and GM Oberlin Berkshire Hills LLC that the Wilson School District s use of recent sales prices to determine which assessments to challenge violated the U.S. Constitution s equal protection clause and the Pennsylvania Constitution s uniformity clause.
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