Valley Forge Towers v. Upper Merion SD (majority)Annotate this Case
This appeal raised a question of whether the Uniformity Clause of the Pennsylvania Constitution permitted a taxing authority to selectively appeal only the assessments of commercial properties, such as apartment complexes, while choosing not to appeal the assessments of other types of property – most notably, single-family residential homes – many of which were under-assessed by a greater percentage. The common pleas court sustained the preliminary objections and dismissed the complaint, finding Appellants’ claims failed as a matter of law because the School District (the taxing authority) was not the entity that set assessments, and the applicable statute gave it a clear statutory right to appeal tax assessments set by the County. In rejecting Appellants’ argument relating to discriminatory treatment, the Court indicated that “[t]he filing of selective appeals does not result in a uniformity violation, and it is not deliberate discrimination.” In this regard, the court ultimately concluded “the Uniformity Clause does not require equalization across all subclassifications of real property.” The Commonwealth Court affirmed in a published decision. The Pennsylvania Supreme Court disagreed with the lower courts, finding Appellants’ complaint set forth a valid claim that the School District’s appeal policy violated the Uniformity Clause.