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IN RE SPRINGFIELD SCHOOL DIST.

Nos. 1565 and 1566 C.D. 2013

101 A.3d 835 (2014)

Re: Appeal of SPRINGFIELD SCHOOL DISTRICT from the Decision of the Board of Assessment Appeals of Delaware County, Pennsylvania for the Year 2012 and Subsequent Tax Years Relating to the Property Located at the East Side of Woodland Avenue, North of Baltimore Pike, Springfield Township, Delaware County, Pennsylvania, Owned by VMDT Partnership. Appeal of: VMDT Partnership.

Commonwealth Court of Pennsylvania.

Decided September 24, 2014.

Reargument or Rehearing En Banc Denied November 7, 2014.

Attorney(s) appearing for the Case

Joseph P. O'Brien , Media, for appellant.

Mark A. Sereni , Media, for appellees Springfield Township and Springfield School District.

BEFORE: BERNARD L. McGINLEY, Judge, and BONNIE BRIGANCE LEADBETTER, Judge, and JAMES GARDNER COLINS, Senior Judge.

OPINION BY Judge LEADBETTER.

VMDT Partnership (VMDT) appeals from the order of the Court of Common Pleas of Delaware County (trial court) that determined the fair market values and the assessed values of VMDT's properties for the tax years 2012 and 2013.

VMDT argues that the trial court should have assessed its properties based on the 1998 base-year market values, rather than the current market values as of the time of the assessment appeals filed by Springfield...

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