Joseph Bright, a member of Cozen O’Connor’s Tax Practice, discusses the Pennsylvania Supreme Court’s finding that selective appeals of only commercial property violated the state uniformity clause in Valley Forge Towers Apartments N LP v. Upper Merion School District in Bloomberg BNA. “Pennsylvania’s Constitution states that all taxes shall be uniform, upon the same class subjects,” Joseph explains. The appeal questioned whether the Pennsylvania Constitution allowed the school district to selectively appeal the assessments of commercial buildings, specifically apartment buildings, versus other types of property, such as single-family homes.
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