PENNSYLVANIA STATE SYSTEM OF HIGHER EDUCATION v. INDIANA AREA SCHOOL DISTRICT
The Pennsylvania State System of Higher Education; and Indiana University of Pennsylvania, Petitioners,
Indiana Area School District; County of Indiana; and Indiana County Board of Assessment Appeals, Respondents.
No. 184 M.D. 2011.
Commonwealth Court of Pennsylvania.
Argued: December 12, 2011.
Filed: April 5, 2012.
Before: LEADBETTER, President Judge;1 McGINLEY, Judge; FRIEDMAN, Senior Judge.
OPINION NOT REPORTED
MEMORANDUM OPINION BY JUDGE McGINLEY.
The underlying action was commenced by petition for review, in the nature of a declaratory judgment, to determine whether real property owned by the Commonwealth of Pennsylvania State System of Higher Education (PASSHE) for use by the Indiana University of Pennsylvania (IUP) (collectively "Petitioners"), is subject to local real estate taxation by the Indiana Area School District (School District), and the County of Indiana (County). (The School District, and the County, together with the Indiana County Board of Assessment Appeals (Board), are hereinafter referred to as "Respondents").
There are two Applications for Summary Relief before this Court: (1) Petitioners' "Second Application for Summary Relief;" and (2) Respondents' "Joint Application for Summary Relief."PASSHE
PASSHE is the owner of 22.93 acres of real property, which includes the "Robertshaw Building" located at Rose Street, White Township, Indiana County (Property). The Deed for the Property reflects titled ownership in "the Commonwealth of Pennsylvania State System of Higher Education, for the use of Indiana University of Pennsylvania." Deed, December 17, 1984, at 1; attached to Respondents' Brief as Exhibit "A."Procedural History