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LINCOLN PHILADELPHIA REALTY ASSOCIATES v. BD. OF REVISION OF TAXES

720 A.2d 174 (1998)

LINCOLN PHILADELPHIA REALTY ASSOCIATES I, Appellant, v. The BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA and the City of Philadelphia and the School District of Philadelphia. LINCOLN PHILADELPHIA REALTY ASSOCIATES II, Appellant, v. The BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA and the City of Philadelphia and the School District of Philadelphia. NINE PENN CENTER ASSOCIATES, Appellant, v. The BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA and the City of Philadelphia and the School District of Philadelphia. (Three Cases). PHILADELPHIA AIRPORT BUSINESS CENTER LIMITED PARTNERSHIP, Appellant, v. The BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA and the City of Philadelphia and the School District of Philadelphia. (Two Cases). NINE PENN CENTER ASSOCIATES, Lincoln Philadelphia Realty Associates I, Lincoln Philadelphia Realty Associates II and Philadelphia Airport Business Center Limited Partnership v. The CITY OF PHILADELPHIA and the School District of Philadelphia and the Board of Revision of Taxes of the City and County of Philadelphia, Appellants.

Commonwealth Court of Pennsylvania.

Decided September 16, 1998.

Reargument Denied November 25, 1998.

Attorney(s) appearing for the Case

Thomas A. Leonard and Michael P. Weinstein, Philadelphia, for appellants.

Bruce Alan Herald, Exton, for appellant, Phila. Airport Business Center.

Richard Feder, Divisional Deputy City Solicitor, Philadelphia, for appellees.

Before COLINS, President Judge, LEADBETTER, J.(P.) and MIRARCHI, Jr., Senior Judge.

COLINS, President Judge.

Lincoln Philadelphia Realty Associates I, Lincoln Philadelphia Realty Associates II, Nine Penn Center Associates, and Philadelphia Airport Business Center Limited Partnership (collectively, taxpayers) and the City of Philadelphia, School District of Philadelphia (collectively, City), and Board of Revision of Taxes (Board) cross-appeal from the order of the Court of Common Pleas of Philadelphia (trial court) denying the taxpayers' reassessment...

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