News & Analysis as of

Uniformity Clause

Tax Appeals Based on Property Type May Violate State Constitution

by Tucker Arensberg, P.C. on

Valley Forge Towers Apartments N, L.P. v. Upper Merion Area School Dist., 2017 Pa. LEXIS 1520, 163 A.3d 962 (Pa. July 5, 2017). (The Pennsylvania Supreme Court holds that school district’s tax assessment appeal policy...more

Illinois Court Upholds Cook County’s Beverage Tax Finding It Passes Constitutional Muster and Related Developments

by McDermott Will & Emery on

On July 28, Circuit Judge Daniel Kubasiak dismissed the Complaint filed by the Illinois Retail Merchants Association and a group of retailers challenging the constitutionality of the Cook County, Illinois Sweetened Beverage...more

PA Supreme Court Rules On School District Tax Appeals

by Fox Rothschild LLP on

In a recent Supreme Court of Pennsylvania case, captioned as Valley Forge Towers, taxpayer brought an action against the school district, as a taxing district, seeking declaratory and injunctive relief claiming that the...more

Pennsylvania Court Provides Commercial Property Owners With Defense to Tax Assessment Appeals

by Pepper Hamilton LLP on

On July 5, the Pennsylvania Supreme Court issued a unanimous decision confirming that all real estate in a taxing district is a single class (i.e., not subject to sub-classifications based on property type, such as...more

Selective property tax appeals based on property type or residency status of the owner violates the Pennsylvania Constitution’s...

by Tucker Arensberg, P.C. on

The Pennsylvania Supreme Court recently reversed the Commonwealth Court and held that the Uniformity Clause of the Pennsylvania Constitution does not permit school districts to selectively appeal only the assessments of...more

PA Supreme Court Limits School District Real Estate Tax Appeals

by Ballard Spahr LLP on

In a long-awaited decision on a hotly debated issue, the Pennsylvania Supreme Court has held that taxpayers whose apartment buildings were singled out for school district tax appeals have stated a valid claim that such...more

PA Supreme Court Declares Portion of Slot Machine Tax Unconstitutional; Provides Possible Preview of Pending NOL Cap Case

by Reed Smith on

The Pennsylvania Supreme Court finds municipal share assessment unconstitutional. The Court held that the municipal share assessment, imposed on slot machine revenue, is a non-uniform progressive rate structure that violates...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update

by Reed Smith on

Is Pennsylvania bringing back its tax on “computer-related services”? Pennsylvania’s new “Netflix” tax (enacted as part of Act 84 of 2016) covers more than just digital downloads and streaming services. Effective August 1,...more

Pennsylvania Court Confirms That School Districts May Target High Value Properties When Appealing Tax Assessments For The Purpose...

by Tucker Arensberg, P.C. on

Valley Forge Towers Apts. N, LP v. Upper Merion Area School District, 124 A.3d 363, 365 (Pa. Commw. Ct. 2015). The Pennsylvania Commonwealth Court holds that when a school district has reasonable and financial considerations...more

Pennsylvania Commonwealth Court Declares Corporate Net Income Tax Net Operating Loss Scheme Unconstitutional

by Pepper Hamilton LLP on

Taxpayers that are in a positive net operating loss carryover position, but that paid tax in any open year due to the statutory scheme, should file protective refund claims seeking a refund for any overpaid tax....more

Give Thanks and File Your Pennsylvania Net Loss Carryover Deduction Refund Claims!

In a decision sure to give Pennsylvania legislators and the Department of Revenue indigestion before their big Thanksgiving meals, the Commonwealth Court held that Pennsylvania’s net loss carryover (NLC) deduction cap...more

Pennsylvania’s NOL Cap Litigation Moving Forward

In a Corporate Net Income Tax (“CNI”) appeal filed by Nextel Communications of the Mid-Atlantic, Inc. (“Nextel”), the Commonwealth Court will consider whether Pennsylvania’s statutory cap on net operating loss (“NOL”)...more

Commonwealth Court Opinion Contains Important Lessons for Property Owners

On January 23, a panel of the Commonwealth Court in Krohn v. Snyder County Board of Assessment Appeals, Nos. 116 and 117 C.D. 2012 (January 23, 2013), overturned an attempt by Snyder County to reassess a two acre tract of...more

13 Results
|
View per page
Page: of 1
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.