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EXTENDED CARE CENTERS, INC. v. COUNTY OF ERIE

749 A.2d 566 (2000)

EXTENDED CARE CENTERS, INC., d/b/a Lake Erie Institute of Rehabilitation, a Pennsylvania Corporation v. COUNTY OF ERIE, City of Erie, School District of the City of Erie, Board of Assessment Appeals of the County of Erie. Lakeside Health Corporation, d/b/a Great Lakes Rehabilitation Hospital, a Pennsylvania Corporation v. County of Erie, City of Erie, School District of the City of Erie, Board of Assessment Appeals of the County of Erie. School District of the City of Erie, Appellant.

Commonwealth Court of Pennsylvania.

Decided April 11, 2000.

Attorney(s) appearing for the Case

John W. Beatty, Erie, for appellant.

Stephen R. Thelin, Erie, for appellees, Extended Care Centers, Inc. & Lakeside Health Corp.

Before DOYLE, President Judge, and COLINS, J., SMITH, J., PELLEGRINI, J., FRIEDMAN, J., FLAHERTY, J., and LEADBETTER, J.

COLINS, Judge.

The School District of the City of Erie appeals the order of the Court of Common Pleas of Erie County granting summary judgment in favor of Extended Care Centers and Lakeside Health Corporation (Taxpayers) and ordering the refund of real estate taxes paid on improvements to their properties in 1990 and 1991 with interest.1

The Taxpayers owned deteriorated commercial property...

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