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Is leased real estate where the improvements are owned by lessee an object of taxation to be valued for purposes of taxation under the general county assessment law?
- Fox Rothschild LLP
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- USA
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- June 21 2012
In the case of Tech One Associates v. Board of Property Assessment Appeals and Review of Allegheny County, et al. No. 32 WAP 2010, argued April 13, 2011 and decided April 25, 2012, the Supreme Court of Pennsylvania ruled on an appeal concerning the validity of a single unified assessment of land and the buildings of a shopping center, movie theater and restaurant located on the land, where the land is owned by one business entity and the buildings and surrounding improvements were constructed by a second business entity under a long term lease
What constitutes a purely public charity for purposes of real property tax exemption?
- Fox Rothschild LLP
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- USA
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- May 11 2012
The Appellant in this matter appealed a Commonwealth Court ruling, asking the Supreme Court of Pennsylvania to find that it was an “institution of a purely public charity” under Article VIII, Section 2(a)(v) of the Pennsylvania Constitution, entitling it to exemption from real estate taxes
May a nonconforming structure that has been razed be rebuilt on an existing nonconforming foundation?
- Fox Rothschild LLP
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- USA
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- January 20 2012
In the case of Scott v. Upper Makefield Township Zoning Hearing Board, 84 Bucks Co. L. REP. 659 (2011), the Court of Common Pleas of Bucks County (Pennsylvania) found the Zoning Hearing Board of Upper Makefield Township had properly decided to allow the construction of a second story and rebuilding of a residence that was nonconforming as to front and rear setbacks
Does the Surface Mining Reclamation Act preempt local zoning establishing setback requirements greater than contained in the act?
- Fox Rothschild LLP
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- USA
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- January 20 2012
In Hoffman Mining Company, Inc. v. Zoning Hearing Board of Adams Township, Cambria County and Township of Adams, 2011 WL 5865672 (Pa.), the Pennsylvania Supreme Court affirmed the decision of the Commonwealth Court on the question whether the Surface Mining Conservation and Reclamation Act (Surface Mining Act) preempted a provision in a local zoning ordinance that established a setback from all residential structures that was greater than the setback provisions of the Surface Mining Act
Current Search
- Jurisdiction - USA
- Workarea - Commercial Property
- Workarea - Litigation
- Firm Name - Fox Rothschild LLP
- Author - Herbert K. Sudfeld, Jr.