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HARLEY-DAVIDSON MOTOR CO. v. SPRINGETTSBURY

No. 82 MAP 2014

124 A.3d 270 (2015)

HARLEY-DAVIDSON MOTOR COMPANY v. SPRINGETTSBURY TOWNSHIP, Central York School District and York County Board of Tax Assessment Appeals. Appeal of Central York School District.

Supreme Court of Pennsylvania.

Decided: September 29, 2015.

Attorney(s) appearing for the Case

Alexandra C. Chiaruttini, Esq. , Gareth David Pahowka, Esq. , Philip Haring Spare, Esq. , Stock and Leader, LLP, for Central York School District.

William T. Hast, Esq. , Stock and Leader, LLP, York, for York County Board of Tax Assessment Appeals.

Richard P. Nuffort, Esq. , Zimmerman, Pfannebecker, Nuffort & Albert, L.L.P., Lancaster, for Harley-Davidson Motor Company.

CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, STEVENS, JJ.

OPINION

This appeal by allowance involves the proper determination of the fair market value of a commercial/industrial property for purposes of property tax assessment, including consideration of environmental contamination, remediation, and stigma, as well as the potential for future subdivision of the property. For...

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