# Duke Energy Fayette II, LLC v. Fayette County Board of Assessment Appeals

> Supreme Court of Pennsylvania · December 30, 2015 · 634 Pa. 354

URL: https://www.frixlaw.com/law-library/cases/3166600

## Case

- **Full name:** DUKE ENERGY FAYETTE II, LLC v. FAYETTE COUNTY BOARD OF ASSESSMENT APPEALS v. Fayette County, German Township and Albert Gallatin Area School District. Petition of Albert Gallatin Area School District
- **Court:** Supreme Court of Pennsylvania
- **Decided:** December 30, 2015
- **Citations:** 634 Pa. 354; 129 A.3d 1237; 2015 Pa. LEXIS 3139; 2015 WL 9491749
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Eakin
- **Cited by:** 0 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/3166600

## Opinion text

IN THE SUPREME COURT OF PENNSYLVANIA
WESTERN DISTRICT

DUKE ENERGY FAYETTE II, LLC : No. 314 WAL 2015
:
:
v. : Petition for Allowance of Appeal from
: the Order of the Commonwealth Court
:
FAYETTE COUNTY BOARD OF :
ASSESSMENT APPEALS :
:
:
v. :
:
:
FAYETTE COUNTY, GERMAN :
TOWNSHIP AND ALBERT GALLATIN :
AREA SCHOOL DISTRICT :
:
:
PETITION OF: ALBERT GALLATIN AREA :
SCHOOL DISTRICT :

ORDER

PER CURIAM

AND NOW, this 30th day of December, 2015, the Petition for Allowance of

Appeal is GRANTED. The issue, as stated by petitioner, is:

(1) Whether Fayette County’s reassessment of improved power plant real
estate located within a Keystone Opportunity Zone and exempt from real
estate taxation constituted a spot reassessment where the reassessment
occurred in the year immediately following expiration of the Keystone
Opportunity Zone tax exemption?

Mr. Justice Eakin did not participate in the decision of this matter.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3166600. Public record. Not legal advice.