IN RE CHESTER-UPLAND SCHOOL DISTRICT

No. 54 MAL 2019. No. 55 MAL 2019. No. 56 MAL 2019.

216 A.3d 1031 (2019)

IN RE: Consolidated Appeals of CHESTER-UPLAND SCHOOL DISTRICT and Chichester School District From the Decisions of the Board of Assessment Appeals of Delaware County, Pennsylvania for Various Tax Years and Various Real Properties Petition of: Outfront Media Inc., Clear Channel Outdoor, Inc., Well Street Media, LLC, Beit Jala, Inc., the Estate of Terry Steen, Anita Steen, and Anter Associates L.P. In re: Consolidated Appeals of Chester-Upland School District From the Decisions of the Board of Assessment Appeals of Delaware County, Pennsylvania for Various Tax Years and Various Real Properties Petition of: Outfront Media Inc., Clear Channel Outdoor, Inc., Well Street Media, LLC, Beit Jala, Inc., the Estate of Terry Steen, Anita Steen, and Anter Associates L.P. In re: Consolidated Appeals of Chester-Upland School District, et. al. From the Decisions of the Board of Assessment Appeals of Delaware County, Pennsylvania for Various Years and Various Real Estate Properties Petition of: Outfront Media Inc., Clear Channel Outdoor, Inc., Well Street Media, LLC, Beit Jala, Inc., the Estate of Terry Steen, Anita Steen, and Anter Associates L.P.

Supreme Court of Pennsylvania.

July 24, 2019.


Attorney(s) appearing for the Case

Leslie M. Gerstein , H.A. Steen Industries, Inc., for Estate of Terry Steen, Anita Steen and Anter Associates, LP, Petitioner.

Eugene Francis Jarrell, III , for Beit Jala, Petitioner.

Alan C. Kessler , Duane Morris, L.L.P., for Outfront Media and Well Street Media, LLC, Petitioner.

Stewart M. Weintraub , Chamberlain, Hrdlicka, White, Williams & Aughtry, for Clear Channel Outdoor, Petitioner.

Robert L. Byer , Duane Morris LLP, for Outfront Media and Well Street Media, LLC, Petitioner.

Adam Michael Koelsch , Chamberlain, Hrdlicka, White, Williams & Aughtry, for Clear Channel Outdoor, Petitioner.

George John Kroculick , Duane Morris, L.L.P., for Outfront Media and Well Street Media, LLC, Petitioner.

Daniel Lawrence Mita , Duane Morris LLP, for Outfront Media and Well Street Media, LLC, Petitioner.

John Everett Moriarty , Duane Morris LLP, for Outfront Media and Well Street Media, LLC, Petitioner.

Brian Jeffrey Slipakoff , Duane Morris LLP, for Outfront Media and Well Street Media, LLC, Petitioner.

James J. Byrne, Jr. , McNichol, Byrne & Matlawski, P.C., for Board of Assessment Appeals of Delaware County and Delco Board of Assessment Appeals Solicitors, Respondents.

Francis John Catania , County of Delaware, Catania & Parker Llp, for Upper Chichester Twp. Solicitor, Respondent.

Mark Dixon Damico , Petrikin, Wellman, Damico, Brown & Petrosa, P.C., for CCMC and Crozer Chester Medical Center, Respondents.

Howard J. Gallagher, III , F. Kirk Adams & Associates, for Upper Chichester Township, Respondent.

Jessica M. Gulash , Lundy, Beldecos & Milby, P.C., for Catalyst Outdoor Advertising, LLC, Respondent.

Rocco Peter Imperatrice, III , Imperatrice, Amarant & Bell, P.C., for Catalyst Outdoor Advertising, LLC, Crozer Chester Medical Center and Crozer-Keystone Community Foundation, Respondents.

Peter Kristopher Janczyk , Edelstein Martin & Nelson, LLP, for Gessler Family, Owner, Respondent.

Louis M. Kodumal , Mancini & Kodumal PLLC, for Annas Family LP, Respondent.

Robert Emmett O'Connor , Delaware County Controller's Office, for Upland Borough Solicitor, Respondent.

Stephen J. Polaha , Eckell, Sparks, Levy, Auerbach, Monte, Sloane, Matthews & Auslander P.C., for Upper Chichester S.D., Respondent.

Wana Saadzoi , County of Delaware, for County of Delaware and Delaware County Assistant Solicitor, Respondents.

Kenneth R. Schuster , Kenneth R. Schuster & Associates, P.C., for Chester City Solicitor, Respondent.

Donald John Weiss , Chadds Ford Professional Center, for Chester Upland School District, Chichester School District and CSX Corporation, Respondents.

Robert M. DiOrio , DiOrio & Sereni, L.L.P., for Chester Upland School District, Respondent.

Pamela A. Lee , Diorio & Sereni, L.L.P., for Chester Upland School District, Respondent.

Charles Graham Miller , Petrikin, Wellman, Damico, Brown & Petrosa, P.C., for CCMC, Respondent.

Kelly Susan Sullivan , McNichol, Byrne & Matlawski, P.C., for Board of Assessment Appeals of Delaware County and Delco Board of Assessment Appeals Solicitors, Respondents.

Marc Alan Zaid , Zaid Law Office, P.C., for Chichester School District, Respondent.


ORDER

AND NOW, this 24th day of July, 2019, the Petition for Allowance of Appeal is GRANTED. The issue, as stated by petitioner, is:

Where a real estate owner leases real estate or grants an easement to a billboard owner to situate a billboard upon the real estate, is a taxing...

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