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LAKE ERIE PROMOTIONS v. ERIE COUNTY BD.

No. 588 C.D. 2012

60 A.3d 194 (2012)

LAKE ERIE PROMOTIONS, INC. v. ERIE COUNTY BOARD OF ASSESSMENT APPEALS v. Wattsburg Area School District and Greenfield Township Appeal of Wattsburg Area School District.

Commonwealth Court of Pennsylvania.

Decided December 28, 2012.

Attorney(s) appearing for the Case

Michael J. Visnosky , Erie, for appellant.

John J. Mehler , Erie, for appellee Lake Erie Promotions, Inc.

BEFORE: LEAVITT, Judge, and BROBSON, Judge (P.), and FRIEDMAN, Senior Judge.

OPINION BY Judge BROBSON.

Appellant Wattsburg Area School District (School District) appeals from two orders of the Court of Common Pleas of Erie County (trial court). The first order, issued on March 8, 2012, sustained a prior order of the trial court, granting Lake Erie Promotions, Inc.'s (Taxpayer) Application for Determination of Tax Refunds and/or Tax Credits. The second order, issued on March 9, 2012, established the analysis the parties were to use in determining...

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