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APPEAL OF MARPLE SPRINGFIELD CENTER

530 Pa. 122 (1992)

607 A.2d 708

In re Appeal of MARPLE SPRINGFIELD CENTER, INC., a Pennsylvania Corporation, From Decision of Board of Assessment Appeals of Delaware County, Relating to Premises Known as Marple Springfield Shopping Center, Route 320, West of Route 1, Marple Township, Delaware County, Pennsylvania, for Year 1988, Folio No. 25-00-04629-00. Appeal of MARPLE SPRINGFIELD CENTER, INC.

Supreme Court of Pennsylvania.

Decided March 10, 1992.

Attorney(s) appearing for the Case

Walter T. ReDavid, Springfield, for appellant.

Vram Nedurian, Jr., Newtown Square, for Marple Newtown School Dist.

Robert F. Pappano, City Sol., for Marple Tp.

George A. Pagano, Media, for Bd. of Assessment Appeals.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS and CAPPY, JJ.

OPINION OF THE COURT

FLAHERTY, Justice.

In the case of In Re Johnstown Associates, 494 Pa. 433, 431 A.2d 932 (1981), this court held that sale restrictions and rent restrictions, in the context of federally subsidized low-income apartment buildings, were factors taxing authorities must use in appraising property. The issue in this case is whether...

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