Valley Forge V. Upper Merion Is A Solid Win For Taxpayers

By Jeffrey Wilhelm (July 27, 2017, 12:34 PM EDT) -- In a unanimous landmark decision Valley Forge Towers Apartments N LP, et al. v. Upper Merion Area School District & Keystone Realty Advisors LLC, No. 49 MAP 2016 issued July 5, 2017, the Pennsylvania Supreme Court constitutionally curbed the rights of taxing jurisdictions to file selective appeals, also known as reverse tax appeals, against discrete subclasses of taxpayers. In so holding, the court rebuked a series of decisions issued by the Pennsylvania Commonwealth Court that allowed school districts essentially unfettered discretion to unfairly target commercial taxpayers' holdings in the Commonwealth of Pennsylvania for increased real estate tax assessment through the filing of selective appeals....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!