Supreme Court of Pennsylvania, 2024

In Re: Prospect Crozer from the Delaware County Board of Assessment

Supreme Court of Pennsylvania · Decided December 17, 2024 · Mundy, Sallie

Opinion

IN THE SUPREME COURT OF PENNSYLVANIA MIDDLE DISTRICT

IN RE: APPEAL OF PROSPECT CROZER : No. 37 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1596 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010839 Dated October 11, : 2019 and entered on October 15, : 2019 : : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 38 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1597 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010841 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 39 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1598 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010843 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 40 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1599 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010847 dated October 11, : 2019 exited on October 15, 2019 : : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 41 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1600 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010848 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 42 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1601 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 2 : No. 2016-010849 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 43 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1602 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010850 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 44 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1603 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : Nos. 2016-010851 and Consolidated : w/ 2016-010884 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 45 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1604 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 3 APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. CV 2016-010852 dated October : 11, 2019 and exited on October 15, : 2019 : : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 46 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1605 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Divison, at : No. 2016-010853 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 47 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1606 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010854 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 48 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1607 : CD 2019 entered on September 28,

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 4 : 2022 vacating and remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010856 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 49 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1608 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010857 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 50 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1609 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010858 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 51 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1610

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 5 : CD 2019 entered on September 28, : 2022, Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010859 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 52 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1611 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010860 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 53 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1612 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010862 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 54 MAP 2023 LLC FROM THE DECISION OF THE : :

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 6 BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1613 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010863 dated October 11, : 2019 and exited on October 15, : 2019 ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 55 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1614 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010865 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 56 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1615 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Decision of the Delaware County SCHOOL DISTRICT : Court of Common Pleas, Civil : Division, at No. 2016-010868 dated : October 11, 2019 and exited on : October 15, 2019 : : ARGUED: March 5, 2024

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 7 IN RE: APPEAL OF PROSPECT CROZER : No. 57 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1616 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010869 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 58 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1617 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010871 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 59 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1618 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010873 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 8 IN RE: APPEAL OF PROSPECT CROZER : No. 60 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1619 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010874 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 61 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1620 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010883 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 62 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1621 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010884 dated October 11, : 2019 and exited on October 15, : 2019 :

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 9 ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 63 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1622 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010885 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 64 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1623 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010887 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 65 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1624 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010893 dated October 11, : 2019 and exited on October 15, : 2019

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 10 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 66 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1625 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010894 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 67 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1626 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Decision of the Delaware County SCHOOL DISTRICT : Court of Common Pleas, Civil : Division, at No. 2016-010897 dated : October 11, 2019 and exited on : October 15, 2019 : : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 68 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1627 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010903 dated October 11, :

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 11 : 2019 and exited on October 15, : 2019 ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 69 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1628 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010913 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024 IN RE: APPEAL OF PROSPECT CROZER : No. 70 MAP 2023 LLC FROM THE DECISION OF THE : BOARD OF ASSESSMENT APPEALS OF : Appeal from the Order of the DELAWARE COUNTY, PA : Commonwealth Court at No. 1629 : CD 2019 entered on September 28, : 2022 Vacating and Remanding the APPEAL OF: CHESTER UPLAND : Order of the Delaware County Court SCHOOL DISTRICT : of Common Pleas, Civil Division, at : No. 2016-010915 dated October 11, : 2019 and exited on October 15, : 2019 : ARGUED: March 5, 2024

CONCURRING OPINION JUSTICE MUNDY DECIDED: December 17, 2024 I join the majority opinion and write to address a modest point concerning waiver and the use of the “structural error” terminology.

[J-7A-2024, J-7B-2024, J-7C-2024, J-7D-2024, J-7E-2024, J-7F-2024, J-7G-2024, J- 7H-2024, J-7I-2024, J-7J-2024, J-7K-2024, J-7L-2024, J-7M-2024, J-7N-2024, J-7O- 2024, J-7P-2024, J-7Q-2024, J-7R-2024, J-7S-2024, J-7T-2024, J-7U-2024, J-7V-2024, J-7W-2024, J-7X-2024, J-7Y-2024, J-7Z-2024, J-7AA-2024, J-7AB-2024, J-7AC-2024, J-7AD-2024, J-7AE-2024, J-7AF-2024, J-7AG-2024 and J-7AH-2024] [MO: Donohue, J.] - 12 A structural error is an error for which prejudice is presumed, and thus, it is not subject to a harmless-error analysis. 1 However, some structural errors are waivable. 2 Presently, the majority faults the Commonwealth Court’s analysis to the degree that tribunal considered the Section 17(a) violation to amount to “non-waivable structural error.” Majority Op. at 53. I understand the emphasis here to be on “non-waivable” – that is, I interpret the majority to be saying the error was indeed structural but it was subject to waiver. This is because the remainder of the majority opinion clarifies, appropriately in my view, that the error which arose below resulted in presumed prejudice. See id. at 53, 54. Additionally, the Commonwealth Court’s order expressly states that the error was structural, see In re Prospect Crozer LLC, 284 A.3d 428, 450 (Pa. Cmwlth. 2022), and the majority affirms that order (albeit on other grounds).

1 See In re Adoption of L.B.M., 161 A.3d 172, 183 (Pa. 2017); Commonwealth v. Rega, 70 A.3d 777, 786 (Pa. 2013) (citing Sullivan v. Louisiana, 508 U.S. 275, 281-82 (1993)).

The presumed prejudice concept is a doctrine developed in United States v. Chronic, 466 U.S. 648 (1984), for trial errors that are so likely to result in prejudice that the cost of litigating their effect in a particular instance is unjustified. See id. at 658; see also Arizona v. Fulminante, 499 U.S. 279, 309-10 (1991). See generally Commonwealth v. Taylor, 309 A.3d 754 (Pa. 2024) (discussing structural error).

2 See In re T.S., 192 A.3d 1080, 1087 (Pa. 2018); see also Commonwealth v. Blakeney, 108 A.3d 739, 760 n.17 (Pa. 2014) (distinguishing the question of structural error from the question of whether an error is waivable); accord Mains v. Commonwealth, 739 N.E.2d 1125, 1128 n.3 (Mass. 2000) (“Our cases have held that even structural error is subject to the doctrine of waiver.”).

Case-law data current through December 31, 2025. Source: CourtListener bulk data.