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CITY OF PHILADELPHIA v. TAX REVIEW BD.

929 A.2d 685 (2007)

CITY OF PHILADELPHIA, Appellant v. TAX REVIEW BOARD OF THE CITY OF PHILADELPHIA, to the use of Victa Floyd.

Commonwealth Court of Pennsylvania.

Decided July 23, 2007.

Attorney(s) appearing for the Case

George V. Baker, Jr., Philadelphia, for appellant.

No appearance entered on behalf of appellee.

BEFORE: LEADBETTER, President Judge, and SIMPSON, Judge, and McCLOSKEY, Senior Judge.

OPINION BY PRESIDENT Judge LEADBETTER.

The City of Philadelphia appeals the order of the Court of Common Pleas of Philadelphia County (common pleas), which adopted and affirmed the decision of the Tax Review Board of the City of Philadelphia (Board)1 abating interest, penalties, and lien charges relating to delinquent real estate taxes owed by Victa Floyd. The City argues that the Board lacks...

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