DUFFIELD HOUSE ASSOCIATES v. PHILADELPHIA

No. 1501 C.D. 2019 No. 1502 C.D. 2019 No. 1504 C.D. 2019 No. 1505 C.D. 2019 No. 1506 C.D. 2019 No. 1507 C.D. 2019 No. 1508 C.D. 2019 No. 1509 C.D. 2019 No. 1510 C.D. 2019 No. 1511 C.D. 2019 No. 1512 C.D. 2019 No. 1513 C.D. 2019 No. 1516 C.D. 2019 No. 1517 C.D. 2019.

260 A.3d 329 (2021)

DUFFIELD HOUSE ASSOCIATES, L.P. v. CITY OF PHILADELPHIA. Appeal of: City of Philadelphia and School District of Philadelphia. Kennedy House, Inc. v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. 1700 Associates, L.P. v. City of Philadelphia and School District of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. PRU 1901 Market LLC a/k/a 1901-1917 Market Street 1901-17 Market Street v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. 921 Tyson Avenue Associates, LP v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. 211 N. 13th Street Associates, L.P. v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. Liberty Place Retail Associates, et al. v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. 2990 Holme Realty, LLC v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. Clear Channel Outdoor, Inc. and Outfront Media Inc. v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. Mifflin Street Associates, L.P. v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. Bleigh Street Management LLC t/a State Road Storage LP v. City of Philadelphia. Appeal of: City of Philadelphia and School District of Philadelphia. Post Monroe, L.P. v. City of Philadelphia. Appeal of: City of Philadelphia and the School District of Philadelphia. LMM Associates, Mifflin Street Associates, L.P., 135 S. 18th St. Associates, CLBW Associates, L.P., and Highland Holmesburg Associates, L.P. v. City of Philadelphia and the School District of Philadelphia. Appeal of: Board of Revision of Taxes of the City of Philadelphia. Liberty Place Retail Assoc, Phila Liberty Place LP, PA — 1601 Market Street LIM, Independence Center Realty LP, Property Owner LLC, Cummins Ellen-Deane, SRI Eleven 1818 Market LLC, Bellevue Associates, 1760 Market Partners, L.P., 1912-20 Arch Street Associates, L.P., 2040 Market Street Associates Owner, L.P., Panco CC Rittenhouse Row Exchange, LP and Rittenhouse Row Investors, L.P., William Penn House, Inc., Rittenhouse Plaza, Inc., 1326 Chestnut Owner LLC, BJP 1021 Owner LLC, BJP 106-114 Owner LLC, Thomas Jefferson University, BJP 123-127 Owner LLC, BJP 15-21 Owner LLC, BJP Chester Owner LLC, Rittenhouse Claridge LP, 1627 PS Associates LP, South 12th Street Owner L, 2400 Locust Associates, 2901 Welsh Road Associate, 3-05 Chester A V LLC, 306 South Street Owner LLC, 308 South Street Owner LLC, 4100 Longshore Ave Longshore Arms, 4333 Kelly Drive Assc. LP, 509 Vine St. TCE LP., a PA Limited Partnership, 524 South Street Owner LLC, 526 South Street Owner LLC, 530 South Street Owner LLC, 538 South Street Owner LLC, 700 South Street Owner LLC, 777 South Broad Street Associates, 7th St. Chestnut Associates, 909 Group LP, AL RE Properties LLC, Algonquin Associates, Andover Court Apartments, AP RAD Venture, Archworks Philadelphia LLC and Archworks Investment LP, Awbury Apts 2013 LP, Bainbridge SR, Barrie Place 2002 LP, Belmont Investments 2012, Beyerwood 95 Realty Assoc, Borinquen Plaza Assoc, Bradford Ryan 86 Assoc, Broad and Pine Associates, Broad and South Associates, Broad and Spruce Associates, Road Plaza LP, Broadmore 2004 LP, Centra Associates, Centra Associates LP, Chapelcroft Holdings LP, Charter Court Apartments, Cheswal LP, Cheswal LPP, Clivenden 2002 LP, Clivenden Wayne Associates, Congress Hall 2004 LP, Corporation of the Presiding Bishop, Crestwood Properties 2004 Matzmiach Yeshua LLC, Delaware Avenue LLC, Delaware Valley Real Estate, Domino Lane Partners LP, Easyfine Asia Ltd., Edmund Street Properties, Elkins Apartment Partners, Everett Court Associates, Fairfield Apartments 2014 LP, Fernhill Park Apartments, Foodarama Markets, Gateway Enclave LP, Giannascoli Realty Group, Goldmont Realty Corp., Green Lion Group LLC, H R Brainbridge, Hampshire House Investments and Hampshire House Partners, Hedley Street LLP, Hill House Apartment Assoc, HMC OLS II LP, Honey Nuts LLC, JAR Chocolate Works LP, JAR Packard Property LP, JAR Strawberry Court LP, JAR Trinity LP, JAR Waterfront LP, Johnson Court Investors LP and Johnson Court Partners LP, Kentwood Associates Inc., L B Real Estate Holdings, L3C Alden Park Apartments TIC 1 LLC, Langdon 2007 Associates and Langdon Street Investment, Lawndale 99 Associates L, Level Place Owner LLC and ECU2002 Passyunk LLC, Lobro Associates, Medary Court Apts LP, Michael Axelrod TR, Michael Young Trust, Mighty Richmond House LLC, MPD Management Co., MREF 401 LP, Mutual Associates Ltd, Netherfield Corporation, Northeast Apart Assoc LP and Bassman Family LP NE LLC, One Riverside Associates, Overseers of Public School William Penn Charter School, Oxford Apartment Partners LP, Oxford Manor 2002 LP, Parametric Garage Associates, Park Bradford Apartments, Parker Place Partners LP, Parkside Walnut LLC, Paseo Verde New Market LP, Phila Auth Ind Dev, Phila Auth Ind Dev c/o Atwen Assoc, PhilPenn North Joint Venture, PIDC Financial Corporation, Pike Street LLC, Rhawn Terrace 2002 LP, Robert Court Associates, Roosevelt Bowling Partners, RSW Premier Holdings LLC, S R Bainbridge St, Sansom Asset Management, Schuylkill Park, Sidco Associates, Six Penn Center Associate, Soskin Milton TR and Soskin Miriam TR, SREP Regency Apts LP, Station Realty Holdings LLC, Stenton House Apt LP, Transit Village Affordable, TRS Univ. of Penn, W & W Realty LLC, Wadsworth Manor Partners, Wallingford 2007 Associate, Washington Service Corp, Welsh 2007 Associates LP and Longshore TSNY Associates, William D. Staffieri, William Staffieri, Windsor Associates Ltd., Windsor Estates Apts Lp, Windsor Terrace Apts LP, Winmont Apartment Partner, Wood St. Assoc. LP, WWW Premier Holdings LLC, 1015 Chestnut Street Associates, LP, 1220 Sansom Associates, 1222 Arch Street Partners, LP, 123-29 Chestnut Street Associates, 1520 Locust Street Associates, L.P., 1608 Walnut Street Associates, LP, 18th & Sansom Street, L.P., 19th & Sansom Corporation, 2031 South Street Associates, L.P., 2045 Associates, L.P., 2114 Arch Street Associates, LP, 2121 Market Street Associates, L.P., 218 Arch Street Associates, L.P., 2301 JFK Owner LP, 2311 Spruce St Partners, 235 S 15th Street Partners, 23rd Street Garage VII, L.P., 2663 Partners, L.P., 312 Walnut Street Associates, L.P., 600 North Broad Associates, LP, 622 Owner L.P., 625 Vernon Road, L.P., 701 Sansom St Partners LP, 822 Pine Street LLC, 913 Wallace Street Associates, L.P., Alvin N. Shapiro, Carlyle 1612 South Street, L.P., CPI/APG Pepper Building Owner, LLC, Embassy Associates, Empire Building Partners, Executive House Investors, L.P., Fishers Crossing Realty L.P., Et Al., G2S2 Associates, L.P., JB Venture 4 LLC, KC House LLC, Knockwood Associates, L.P., L-A 1229 Chestnut Street, L.P., LA 1300 Chestnut Associates, L.P., Leelo Properties, Leroy E Kean Family Foundation, Leroy E Kean, Et. Al., Market Street Apartment Associates, LLC, Midtown Associates, LP, Parkway Associates, PM Owner L.P., PMC 33 N 22nd Street Associates LP, SAB Holdings, L.P., Et. Al., Savoy Properties, Spruce 1530, LLC, Temploy University, Et. Al., USRE 339 S 13th LP, USRE 412 S 13th LP, Walnut Square Partners, Ltd., Washington Square Partners, L.P., Wister Green Armstrong 525, LP v. City of Philadelphia and the Board of Revision of Taxes. Appeal of: Board of Revision of Taxes of the City of Philadelphia.

Commonwealth Court of Pennsylvania.

Decided July 29, 2021.

Reargument Denied September 28, 2021.


Attorney(s) appearing for the Case

Craig Gottlieb , Philadelphia, for Designated Appellants City of Philadelphia and School District of Philadelphia and Joseph R. Viola , Philadelphia, for Designated Appellant Board of Revision of Taxes.

Glenn A. Weiner , Philadelphia, for Appellees in Nos. 1501, 1511, 1513 and 1516 C.D. 2019.

BEFORE: HONORABLE P. KEVIN BROBSON, President Judge, HONORABLE MARY HANNAH LEAVITT, Judge, HONORABLE PATRICIA A. McCULLOUGH, Judge, HONORABLE ANNE E. COVEY, Judge, HONORABLE MICHAEL H. WOJCIK, Judge, HONORABLE ELLEN CEISLER, Judge, HONORABLE J. ANDREW CROMPTON, Judge.


The City of Philadelphia (City) and the School District of Philadelphia (School District) appeal1 from the September 25, 2019 Judgment entered by the Court of Common Pleas of Philadelphia County (Trial Court) in favor of Duffield House Associates, L.P., Kennedy House, Inc., 1700 Associates,...

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