IN RE APPEAL OF PARK TERRACE APTS. INC.


166 Pa.Commw. 237 (1994)

646 A.2d 614

In re Appeal of PARK TERRACE APARTMENTS, INC. from the decision of the Board of Revision of Taxes and Appeals of the City of Chester, relating to the premises known as Park Terrace Apartments East, situate at 1201-1235 Ward Street and 1249-1259 Curran St., Chester Co. of Del., Pennsylvania relating to triennial real estate assessment assessed July 1, 1990 for Folio No. 11-2123-92, City of Chester and Chester-Upland School District, Appellants. In re Appeal of PARK TERRACE APARTMENTS, INC. from the decision of the Board of Revision of Taxes and Appeals of the City of Chester, relating to the premises known as Park Terrace Apartments South, situate at 1201-1242 A & B Ward St., Chester, County of Delaware, Pennsylvania, relating to triennial real estate assessment assessed July 1, 1990 for Folio No. 11-2123-91, City of Chester and Chester-Upland School District, Appellants. In re Appeal of PARK TERRACE APARTMENTS, INC. from the decision of the Board of Revision of Taxes and Appeals of the City of Chester, relating to the premises known as Park Terrace Apartments North, situate at 1101-1127 A & B Ward St., Chester, County of Delaware, Pennsylvania, relating to triennial real estate assessment assessed July 1, 1990 for Folio No. 11-2123-90, City of Chester and Chester-Upland School District, Appellants. In re Appeal of PARK TERRACE APARTMENTS, INC. from the decision of the Board of Revision of Taxes and Appeals of the City of Chester, relating to the premises known as Park Terrace Apartments West, situate at 1201-1247 Ward Street and 1200-1230 Curran St., Chester, Co. of Del., Pennsylvania, relating to triennial real estate assessment assessed July 1, 1990 for Folio No. 11-2123-93, City of Chester and Chester-Upland School District, Appellants.

Commonwealth Court of Pennsylvania.

Decided July 22, 1994.


Attorney(s) appearing for the Case

Peter J. Nolan, for appellant City of Chester.

Frank J. Wesner, Jr., for appellee Park Terrace Apartments, Inc.

Before McGINLEY and KELLEY, JJ., and LORD, Senior Judge.


McGINLEY, Judge.

The City of Chester (Chester) and the Chester-Upland School District (School District) (collectively, Appellants) appeal four orders of the Common Pleas Court of Delaware County (common pleas court) that determined that the common level ratio1 of 3.3% applies to property assessed by Chester.2

Park Terrace Apartments, Inc. (Park Terrace) appealed from a triennial tax assessment by Chester...

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