The S.D. of Philadelphia v. Board of Revision of Taxes
The S.D. of Philadelphia v. Board of Revision of Taxes
Opinion
IN THE COMMONWEALTH COURT OF PENNSYLVANIA The School District of Philadelphia, : CASES CONSOLIDATED Appellant : : v. : No. 195 C.D. 2021 : No. 265 C.D. 2021 Board of Revision of Taxes, : The City of Philadelphia, : and Teva Pharmaceuticals USA : : The School District of Philadelphia, : Appellant : : v. : No. 196 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and 401 Market Street a/k/a : MREF 401 LP : : The School District of Philadelphia, : Appellant : : v. : No. 197 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : 1500 Net Works Associates : a/k/a Net Works Building : : The School District of Philadelphia, : Appellant : : v. : No. 198 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and PR Chestnut : Associates LP : The School District of Philadelphia, : Appellant : : v. : No. 199 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Hub Properties Trust now owned by : Commonwealth of PA - SEPTA : : The School District of Philadelphia, : Appellant : : v. : No. 200 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Two Logan Square Associates : : The School District of Philadelphia, : Appellant : : v. : No. 201 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and OLS Office : Partners LP : : The School District of Philadelphia, : Appellant : : v. : No. 202 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and Commerce : Square Partners : : The School District of Philadelphia, : Appellant : : v. : No. 203 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and Maguire/Thomas PTNS : Phila Plaza Phase II : : The School District of Philadelphia, : Appellant : : v. : No. 204 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and Cedar South Philadelphia : : The School District of Philadelphia, : Appellant : : v. : No. 205 C.D. 2021 : No. 223 C.D. 2021 Board of Revision of Taxes, : No. 259 C.D. 2021 The City of Philadelphia, : No. 260 C.D. 2021 and ARD Grant LP a/k/a : No. 285 C.D. 2021 The Court at Grant : : The School District of Philadelphia, : Appellant : : v. : No. 206 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and 1760 Market Partners LP : : The School District of Philadelphia, : Appellant : : v. : No. 207 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and SWP Real : Estate LLC : : The School District of Philadelphia, : Appellant : : v. : No. 208 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and BA Parkway : Associates II a/k/a Embassy Suites : : The School District of Philadelphia, : Appellant : : v. : No. 209 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Public Storage Properties XVIII : : The School District of Philadelphia, : Appellant : : v. : No. 210 C.D. 2021 : No. 266 C.D. 2021 Board of Revision of Taxes, : The City of Philadelphia, and : SPSP Corporation : : The School District of Philadelphia, : Appellant : : v. : No. 211 C.D. 2021 : No. 252 C.D. 2021 Board of Revision of Taxes, The : No. 258 C.D. 2021 City of Philadelphia, and 2400 : No. 286 C.D. 2021 Market VII LP a/k/a Marketplace : Design Center : : The School District of Philadelphia, : Appellant : : v. : No. 212 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and 4401 : Walnut Holdings LLC : : The School District of Philadelphia, : Appellant : : v. : No. 213 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : T C Pepper Building G P LLC : a/k/a The Pepper Building : : The School District of Philadelphia, : Appellant : : v. : No. 214 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Hill House Apartment Association : a/k/a The Watermark : : The School District of Philadelphia, : Appellant : : v. : No. 215 C.D. 2021 : No. 218 C.D. 2021 Board of Revision of Taxes, : The City of Philadelphia, : and WWW Premier Holdings LLC : a/k/a Winchester Walk : : The School District of Philadelphia, : Appellant : : v. : No. 216 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and Offices at Two Liberty PL : : The School District of Philadelphia, : Appellant : : v. : No. 217 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and CRP-Grep : Rushwood LP a/k/a Rushwood : Apartments now owned by : RSW Premier Holdings LLC : : The School District of Philadelphia, : Appellant : : v. : No. 219 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and Charter Court : Holdings LL a/k/a Charter Court : Apartments : : The School District of Philadelphia, : Appellant : : v. : No. 220 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Cedar Quartermaster LLC : : The School District of Philadelphia, : Appellant : : v. : No. 221 C.D. 2021 : No. 283 C.D. 2021 Board of Revision of Taxes, The : No. 284 C.D. 2021 City of Philadelphia, and PR : Northeast Limited Partnership : a/k/a Northeast Tower Center : : The School District of Philadelphia, : Appellant : : v. : No. 222 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and Red Lion : MZL LP : The School District of Philadelphia, : Appellant : : v. : No. 224 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Center City Chestnut LLC : a/k/a Nineteen Thirty Chestnut : : The School District of Philadelphia, : Appellant : : v. : No. 226 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and 777 South Broad Street AS : : The School District of Philadelphia, : Appellant : : v. : No. 227 C.D. 2021 : No. 256 C.D. 2021 Board of Revision of Taxes, The : City of Philadelphia, and PR Walnut : Associates LP : : The School District of Philadelphia, : Appellant : : v. : No. 228 C.D. 2021 : No. 229 C.D. 2021 Board of Revision of Taxes, The : City of Philadelphia, and Market Square : Plaza I LLC : : The School District of Philadelphia, : Appellant : : v. : No. 253 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and Super Salvage, Inc. a/k/a CVS : : The School District of Philadelphia, : Appellant : : v. : No. 254 C.D. 2021 : Board of Revision of Taxes, The City : of Philadelphia, and 23rd Street : Garage VII LP : : The School District of Philadelphia, : Appellant : : v. : No. 255 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Market LP : : The School District of Philadelphia, : Appellant : : v. : No. 257 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and Brandywine : Operating Partners LP a/k/a Bell : Atlantic Tower : : The School District of Philadelphia, : Appellant : : v. : No. 261 C.D. 2021 : No. 262 C.D. 2021 Board of Revision of Taxes, The : City of Philadelphia, and Two : Liberty Place LP : : The School District of Philadelphia, : Appellant : : v. : No. 263 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Brandywine Operating Part : : The School District of Philadelphia, : Appellant : : v. : No. 264 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Philadelphia-Harbison LP : : The School District of Philadelphia, : Appellant : : v. : No. 268 C.D. 2021 : Board of Revision of Taxes, The City : of Philadelphia, and Treeco/Manor : Limited Part : : The School District of Philadelphia, : Appellant : : v. : No. 269 C.D. 2021 : Board of Revision of Taxes, The City : of Philadelphia, and Jar Chocolate Works : LP : : The School District of Philadelphia, : Appellant : : v. : No. 270 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and 1616-26 : Walnut Street : : The School District of Philadelphia, : Appellant : : v. : No. 272 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and PECO : Energy Company : : The School District of Philadelphia, : Appellant, : : v. : No. 273 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, : and Charter School Holdings LL : a/k/a Charter Court Apartments : : The School District of Philadelphia, : Appellant : : v. : No. 274 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Phila Liberty PLA E LP a/k/a/ Liberty One : : The School District of Philadelphia, : Appellant : : v. : No. 275 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Panco CC Rittenhouse Row : Rittenhouse Row Investors a/k/a : American Patriots Bldg : : The School District of Philadelphia, : Appellant : : v. : No. 276 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Post Rittenhouse Hill LP a/k/a : Rittenhouse Hill Apartments : : The School District of Philadelphia, : Appellant : : v. : No. 277 C.D. 2021 : Board of Revision of Taxes, The City : of Philadelphia, and Boulevard North : Associate a/k/a Whitman Square : : The School District of Philadelphia, : Appellant : : v. : No. 278 C.D. 2021 : Board of Revision of Taxes, The City : of Philadelphia, and Cedar Quartermaster : II LL : : The School District of Philadelphia, : Appellant : : v. : No. 279 C.D. 2021 : Board of Revision of Taxes, : The City of Philadelphia, and : Boulevard North Associate LP : a/k/a Whitman Square : : The School District of Philadelphia, : Appellant : : v. : No. 280 C.D. 2021 : No. 282 C.D. 2021 : Board of Revision of Taxes, The City : of Philadelphia, and Delaware East Assoc : LP a/k/a Columbus Commons : : The School District of Philadelphia, : Appellant : : v. : No. 281 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and Delaware : East Assoc a/k/a Columbus : Commons : : The School District of Philadelphia, : Appellant : : v. : No. 287 C.D. 2021 : Board of Revision of Taxes, The City : of Philadelphia, and Center City Walnut : LLC : : The School District of Philadelphia, : Appellant : : v. : No. 288 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and Delaware : East Associates a/k/a Columbus : Commons : : The School District of Philadelphia, : Appellant : : v. : No. 419 C.D. 2021 : Board of Revision of Taxes, The : City of Philadelphia, and G2 S2 : ASSPC LP a/k/a 1605 Sansom : PER CURIAM ORDER
NOW, November 30, 2023, having considered Designated Appellant The School District of Philadelphia’s application for reargument in the above- captioned consolidated cases, and Designated Appellees CVS and Super Salvage, Inc.’s answer in response thereto, the application is DENIED.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.