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DOWNINGTOWN SCH. DIST. v. BD. OF ASSESS. APP.

819 A.2d 615 (2003)

DOWNINGTOWN AREA SCHOOL DISTRICT v. CHESTER COUNTY BOARD OF ASSESSMENT APPEALS and Lionville Station S.C. Associates Appeal of Lionville Station S.C. Associates.

Commonwealth Court of Pennsylvania.

Decided March 20, 2003.

Attorney(s) appearing for the Case

John K. Fiorillo, West Chester, for appellant.

Jeffrey R. Sommer, Exton, for appellees.

BEFORE: COLINS, President Judge, McGINLEY, SMITH-RIBNER, PELLEGRINI, FRIEDMAN, COHN and SIMPSON, Judges.

OPINION BY JUDGE McGINLEY.

Lionville Station S.C. Associates (Lionville) appeals from an order of the Court of Common of Chester County (trial court) that assessed the value of Tax Parcel No. 33-01-0032.0000 (Property) for the 2000 tax year at $8,500,000.00.

On March 17, 1999, the Shoppes at Lionville Station, LLP, a Pennsylvania Limited Liability Partnership, sold the Property, an 83,488 square-foot neighborhood shopping center, to Lionville for a purchase...

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