CITADEL DEV. CO. v. BD. OF ASSESSMENT


828 A.2d 1057 (2003)

CITADEL DEVELOPMENT COMPANY v. BOARD OF ASSESSMENT APPEALS OF ERIE COUNTY and County of Erie Appeal of Citadel Development Company.

Supreme Court of Pennsylvania.

Decided July 22, 2003.


Attorney(s) appearing for the Case

John Joseph Shimek, Kevin W. Wargo, John Dunn, for Citadel Development Company, appellant.

Kenneth D. Chestek, for Erie County, appellee.

Before ZAPPALA, C.J., and CAPPY, CASTILLE, NIGRO, NEWMAN, SAYLOR, and EAKIN, JJ.


OPINION

Justice EAKIN.

Citadel Development Company, a real estate developer that built residential dwellings in a deteriorating area of Erie, challenges the property tax assessments for its dwellings. Citadel contends the appellees reduced applicable tax exemptions by applying a method not included in the Improvement of Deteriorating Real Property or Areas Tax Exemption Act (IDRPA), 72 P.S. § 4711-101, et seq., and local ordinances.

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