Duke Energy Fayette II, LLC v. Fayette County Board of Assessment Appeals

Supreme Court of Pennsylvania December 30, 2015

Duke Energy Fayette II, LLC v. Fayette County Board of Assessment Appeals, 129 A.3d 1237 (Pa. 2015)

634 Pa. 354; 2015 Pa. LEXIS 3139; 2015 WL 9491749

Eakin

Opinion

ORDER

PER CURIAM.

AND NOW, this 30th day of December, 2015, the Petition for Allowance of Appeal is GRANTED. The issue, as stated by petitioner, is:

(1) Whether Fayette County’s reassessment of improved power plant real estate located within a Keystone Opportunity Zone and exempt from real estate taxation *355 constituted a spot reassessment where the reassessment occurred in the year immediately following expiration of the Keystone Opportunity Zone tax exemption?

Justice EAKIN did not participate in the decision of this matter.

Reference

Full Case Name: DUKE ENERGY FAYETTE II, LLC v. FAYETTE COUNTY BOARD OF ASSESSMENT APPEALS v. Fayette County, German Township and Albert Gallatin Area School District. Petition of Albert Gallatin Area School District
Status: Published