Supreme Court of Pennsylvania, 2015

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

Duke Energy Fayette II, LLC v. Fayette County Board of Assessment Appeals
Supreme Court of Pennsylvania · Decided December 30, 2015 · Eakin
129 A.3d 1237; 634 Pa. 354; 2015 Pa. LEXIS 3139; 2015 WL 9491749 (Atlantic Reporter, Third Series)

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

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.

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