IN RE CHESTER-UPLAND SCHOOL DISTRICT

Nos. 55 MAP 2019, 56 MAP 2019, 57 MAP 2019.

238 A.3d 1213 (2020)

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. Appeal 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 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. Appeal 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 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. Appeal 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.

Decided: October 1, 2020.


Attorney(s) appearing for the Case

Robert. L. Byer, Esq. , Alan C. Kessler, Esq. , George John Kroculick, Esq. , Daniel Lawrence Mita, Esq. , John Everett Moriarty, Esq. , Brian Jeffrey Slipakoff, Esq. , Duane Morris, L.L.P., for Appellant Outfront Media and Well Street Media, LLC.

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

Eugene Francis Jarrell III, Esq. , for Appellant Jala, Beit, Appellee Upper Chichester Township.

Jennifer Weidler Karpchuk, Esq. , Chamberlain Hrdlicka , Stewart M. Weintraub, Esq. , Chamberlain, Hrdlicka, White, Williams & Aughtry, for Appellant Clear Channel Outdoor.

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

Francis John Catania, Esq. , County of Delaware, for Appellee Upper Chichester Twp. Solicitor.

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

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

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

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

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

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

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

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

Michael Patrick Pierce, Esq. , Pierce & Hughes, P.C., for Appellees Upper Chichester Township, Upper Chichester Twp. Solicitor.

Stephen J. Polaha, Esq. , Eckell, Sparks, Levy, Auerbach, Monte, Sloane, Matthews & Auslander PC, for Appellee Upper Chichester S.D.

Wana Saadzoi, Esq. , County of Delaware, for Appellees County of Delaware, Delaware County Assistant Solicitor.

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

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

Pamela A. Van Blunk, Esq. , DiOrio & Sereni, L.L.P., for Appellee Chester Upland School District.

Donald John Weiss, Esq. , for Appellees Chichester School District, CSX Corporation, Chester Upland School District.

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

SAYLOR, C.J., BAER, TODD, DONOHUE, DOUGHERTY, WECHT, MUNDY, JJ.


OPINION

These consolidated appeals by allowance arise in a tax assessment context in relation to real property containing billboards. The General Assembly has directed that billboards and their supporting structures are not real estate for tax assessment purposes. The question before this Court is whether the...

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