# TECH ONE ASSOCIATES v. Board of Property Assessment

> Supreme Court of Pennsylvania · October 13, 2010 · 607 Pa. 323

URL: https://www.frixlaw.com/law-library/cases/2442945

## Case

- **Full name:** TECH ONE ASSOCIATES, Petitioner v. BOARD OF PROPERTY ASSESSMENT, Appeals and Review of Allegheny County, West Mifflin Borough and West Mifflin Area School District, Respondents
- **Court:** Supreme Court of Pennsylvania
- **Decided:** October 13, 2010
- **Citations:** 607 Pa. 323; 6 A.3d 499; 2010 Pa. LEXIS 2349
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Per Curiam
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/2442945

## Opinion text

*324
ORDER
PER CURIAM.
AND NOW, this 13th day of October, 2010, the Petition for Allowance of Appeal is GRANTED. The issues, rephrased for clarity, are:
1. Whether, for real estate taxation purposes, the “economic reality test” announced in
In re Appeal of Marple Springfield,
530 Pa. 122 , 607 A.2d 708 (1992), applies to establish the fair market value of an improved property encumbered with a long-term lease which grants the lessee ownership of buildings and other improvements on the land.
2. Whether the Uniformity Clause of the Pennsylvania Constitution requires an improved property encumbered with a long-term lease, which grants the lessee ownership of buildings and other improvements on the land, to be taxed in the same manner as a similar, but unencumbered, property-

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/2442945. Public record. Not legal advice.