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Expert Analysis

Valley Forge Quashes School Districts' Reverse Appeals

By John Summers, Matthew Hamermesh and Jon Cochran (September 20, 2017, 2:27 PM EDT) -- Just over two months ago, the Pennsylvania Supreme Court issued a sweeping opinion in Valley Forge Towers Apartments N. LP et al v. Upper Merion Area School District et al., 163 A.3d 962 (Pa. 2017) squarely holding that school districts' policies and practices governing filing "reverse" real estate tax assessment appeals are governed by the Pennsylvania Constitution's uniformity clause, Art. VIII, § 1, which mandates that"[a]ll taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws."...

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