Lincoln Phila. Realty v. Board of Taxes-City of Phila. (Dissenting Opinion)

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[J-210-99] IN THE SUPREME COURT OF PENNSYLVANIA EASTERN DISTRICT LINCOLN PHILADELPHIA REALTY ASSOCIATES I, Appellee v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL DISTRICT OF PHILADELPHIA , Appellants LINCOLN PHILADELPHIA REALTY ASSOCIATES II, Appellee v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL DISTRICT OF PHILADELPHIA, Appellants : : : : : : : : : : : : : : : : No. 22 E.D. Appeal Docket 1999 : : : : : : : : : : : : : : No. 23 E.D. Appeal Dkt. 1999 Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3117 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-05-3263; 93-07-0089 Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3118 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-05-3263; 93-07-0089 NINE PENN CENTER ASSOCIATES, Appellee v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL DISTRICT OF PHILADELPHIA, Appellants NINE PENN CENTER ASSOCIATES, Appellee v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL DISTRICT OF PHILADELPHIA, Appellants NINE PENN CENTER ASSOCIATES, Appellee v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL : : : : : : : : : : : : : No. 24 E.D. Appeal Dkt. 1999 : : : : : : : : : : : : : No. 25 E.D. Appeal Dkt. 1999 : : : : : : : : : : No. 26 E.D. Appeal Dkt. 1999 Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3119 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-05-3263; 93-07-0089 Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3120 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-05-3263; 93-07-0089 Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3121 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-05-3263; 93-07-0089 DISTRICT OF PHILADELPHIA, Appellants PHILADELPHIA AIRPORT BUSINESS CENTER LIMITED PARTNERSHIP, Appellee v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL DISTRICT OF PHILADELPHIA, Appellants PHILADELPHIA AIRPORT BUSINESS CENTER LIMITED PARTNERSHIP, : : : : : : : : : : : : : : : : : No. 27 E.D. Appeal Dkt. 1999 Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3124 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-05-3263; 93-07-0089 : : : : : : : : : : : : : : No. 28 E.D. Appeal Dkt. 1999 NINE PENN CENTER ASSOCIATES, : LINCOLN PHILADELPHIA REALTY : ASSOCIATES I, LINCOLN : PHILADELPHIA REALTY ASSOCIATES II : AND PHILADELPHIA AIRPORT : BUSINESS CENTER LIMITED : PARTNERSHIP, : : No. 29 E.D. Appeal Dkt. 1999 Appellee v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL DISTRICT OF PHILADELPHIA, Appellants Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3125 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-053263; 93-07-0089 Appeal from the Order of the Commonwealth Court entered on 9/16/98, reargument denied 11/25/98 at No. 3127 C.D. 1997, reversing the Order entered on 10/7/97 in the Court of Common Pleas, Philadelphia County, Civil Division at Nos. Appellees v. THE BOARD OF REVISION OF TAXES OF THE CITY AND COUNTY OF PHILADELPHIA AND THE CITY OF PHILADELPHIA AND THE SCHOOL DISTRICT OF PHILADELPHIA, Appellants : : : : : : : : : : 94-04-0088, 0089, 0090; 93-03-1980, 1981; 93-05-3263; 93-07-0089 720 A.2d 174 (Pa. Cmwlth. 1998) ARGUED: October 20, 1999 DISSENTING OPINION MR. CHIEF JUSTICE FLAHERTY DECIDED: October 4, 2000 Inasmuch as appellant failed to exhaust, even pursue, administrative procedures, I would dismiss the appeal as improvidently granted.

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