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INDIANA UNIV. v. JEFFERSON CTY. BD.

No. 775 C.D. 2019.

243 A.3d 745 (2020)

INDIANA UNIVERSITY OF PENNSYLVANIA, Appellant, v. JEFFERSON COUNTY BOARD OF ASSESSMENT APPEALS v. Punxsutawney Area School District and Borough of Punxsutawney.

Commonwealth Court of Pennsylvania.

Decided December 3, 2020.

Attorney(s) appearing for the Case

Michael S. Ferguson , University Legal Counsel, Harrisburg, for Appellant.

Edward F. Hirshberg , Pittsburgh, for Appellee Punxsutawney Area School District.

BEFORE: HONORABLE MARY HANNAH LEAVITT, President Judge, HONORABLE RENÉE COHN JUBELIRER, Judge, HONORABLE P. KEVIN BROBSON, Judge, HONORABLE ANNE E. COVEY, Judge, HONORABLE MICHAEL H. WOJCIK, Judge, HONORABLE CHRISTINE FIZZANO CANNON, Judge, HONORABLE J. ANDREW CROMPTON, Judge.

The Indiana University of Pennsylvania (University) appeals an order of the Court of Common Pleas of Jefferson County (trial court) holding that those portions of University buildings leased to commercial tenants are subject to local real estate taxes. The trial court...

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