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ELMHURST GROUP v. BOARD OF PROPERTY

No. 2258 C.D. 2009.

20 A.3d 624 (2011)

ELMHURST GROUP, Appellant v. Board of Property Assessment Appeals and Review.

Commonwealth Court of Pennsylvania.

Decided May 3, 2011.

Attorney(s) appearing for the Case

Stephen M. Elek , Pittsburgh, for appellant.

M. Janet Burkardt , Pittsburgh, for appellee Moon Area School District.

BEFORE: PELLEGRINI, Judge, and SIMPSON, Judge, and FRIEDMAN, Senior Judge.

OPINION BY Judge PELLEGRINI.

Elmhurst Group (Taxpayer) appeals from an order of the Court of Common Pleas of Allegheny County (trial court) finding that taxes were required to be paid on buildings that it leased from the Allegheny County Industrial Development Authority (Authority). For the reasons that follow, we affirm the trial court's decision.

This appeal involves four commercial office buildings that were constructed and are situated on four parcels...

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