IN THE SUPREME COURT OF PENNSYLVANIA MIDDLE DISTRICT

KENNETT CONSOLIDATED SCHOOL : No. 150 MAL 2020 DISTRICT : : : Petition for Allowance of Appeal v. : from the Order of the : Commonwealth Court : CHESTER COUNTY BOARD OF : ASSESSMENT APPEALS, CHESTER : COUNTY, PA : : : PETITION OF: PROPERTY OWNER : AUTOZONE DEVELOPMENT CORP. :

ORDER

PER CURIAM AND NOW, this 3rd day of November, 2020, the Petition for Allowance of Appeal is GRANTED. The issues, as stated by Petitioner, are:

(1) Did the School District violate the requirements of the Uniformity Clause by subdividing real estate in the District based [upon] the money value [of] the property and imposing unequal tax burdens on properties with actual market value of more than $1,000,000?

(2) Did the School District violate the requirements of the Uniformity Clause by implementing an assessment appeal selection system which subjected only commercial properties to disparate treatment in operation and effect?

(3) Did the Commonwealth Court err by shifting the burden of proof and holding taxpayers to an impossible standard that this Court has specifically rejected, namely by requiring taxpayers to prove that the School District intended to discriminate against a sub-class of taxpayers?

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