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IN RE P-VILLE ASSOCIATES

No. 624 C.D. 2013

87 A.3d 898 (2014)

In re: APPEAL OF P-VILLE ASSOCIATES from the Decision of the Chester County Board of Assessment Appeals for Property Located at 101 116 Starr Street, Borough of Phoenixville, Chester County, Pennsylvania For Tax Year 2011-Interim Assessment Tax Parcel No. 19-279.1. Appeal of: P-Ville Associates.

Commonwealth Court of Pennsylvania.

Decided Filed: March 6, 2014.

Attorney(s) appearing for the Case

Christopher H. Peifer , Media, for appellant.

Julie M. Potts , West Chester, for appellee Chester County Board of Assessment Appeals.

J. Benjamin Nevius , Exton, for appellee Phoenixville Area School District.

BEFORE: LEADBETTER, Judge, LEAVITT, Judge, and COVEY, Judge.

OPINION BY LEAVITT, Judge.

P-Ville Associates (Taxpayer) appeals an order of the Court of Common Pleas of Chester County (trial court) dismissing Taxpayer's appeal of its 2013 real estate assessment. The trial court concluded that the 2013 assessment was not automatically appealed by virtue of Taxpayer's pending appeal of the Board of Assessment's dismissal of its nunc pro tunc appeal of its 2011 assessment. Taxpayer asserted that it did not receive the 2011...

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