The opinion
IN THE COMMONWEALTH COURT OF PENNSYLVANIA
The School District of Philadelphia, : CASES CONSOLIDATED
Appellant :
:
v. : No. 195 C.D. 2021
: No. 265 C.D. 2021
Board of Revision of Taxes, :
The City of Philadelphia, :
and Teva Pharmaceuticals USA :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 196 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and 401 Market Street a/k/a :
MREF 401 LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 197 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
1500 Net Works Associates :
a/k/a Net Works Building :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 198 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and PR Chestnut :
Associates LP :
The School District of Philadelphia, :
Appellant :
:
v. : No. 199 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Hub Properties Trust now owned by :
Commonwealth of PA - SEPTA :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 200 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Two Logan Square Associates :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 201 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and OLS Office :
Partners LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 202 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and Commerce :
Square Partners :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 203 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and Maguire/Thomas PTNS :
Phila Plaza Phase II :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 204 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and Cedar South Philadelphia :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 205 C.D. 2021
: No. 223 C.D. 2021
Board of Revision of Taxes, : No. 259 C.D. 2021
The City of Philadelphia, : No. 260 C.D. 2021
and ARD Grant LP a/k/a : No. 285 C.D. 2021
The Court at Grant :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 206 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and 1760 Market Partners LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 207 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and SWP Real :
Estate LLC :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 208 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and BA Parkway :
Associates II a/k/a Embassy Suites :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 209 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Public Storage Properties XVIII :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 210 C.D. 2021
: No. 266 C.D. 2021
Board of Revision of Taxes, :
The City of Philadelphia, and :
SPSP Corporation :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 211 C.D. 2021
: No. 252 C.D. 2021
Board of Revision of Taxes, The : No. 258 C.D. 2021
City of Philadelphia, and 2400 : No. 286 C.D. 2021
Market VII LP a/k/a Marketplace :
Design Center :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 212 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and 4401 :
Walnut Holdings LLC :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 213 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
T C Pepper Building G P LLC :
a/k/a The Pepper Building :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 214 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Hill House Apartment Association :
a/k/a The Watermark :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 215 C.D. 2021
: No. 218 C.D. 2021
Board of Revision of Taxes, :
The City of Philadelphia, :
and WWW Premier Holdings LLC :
a/k/a Winchester Walk :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 216 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and Offices at Two Liberty PL :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 217 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and CRP-Grep :
Rushwood LP a/k/a Rushwood :
Apartments now owned by :
RSW Premier Holdings LLC :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 219 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and Charter Court :
Holdings LL a/k/a Charter Court :
Apartments :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 220 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Cedar Quartermaster LLC :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 221 C.D. 2021
: No. 283 C.D. 2021
Board of Revision of Taxes, The : No. 284 C.D. 2021
City of Philadelphia, and PR :
Northeast Limited Partnership :
a/k/a Northeast Tower Center :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 222 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and Red Lion :
MZL LP :
The School District of Philadelphia, :
Appellant :
:
v. : No. 224 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Center City Chestnut LLC :
a/k/a Nineteen Thirty Chestnut :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 226 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and 777 South Broad Street AS :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 227 C.D. 2021
: No. 256 C.D. 2021
Board of Revision of Taxes, The :
City of Philadelphia, and PR Walnut :
Associates LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 228 C.D. 2021
: No. 229 C.D. 2021
Board of Revision of Taxes, The :
City of Philadelphia, and Market Square :
Plaza I LLC :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 253 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and Super Salvage, Inc. a/k/a CVS :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 254 C.D. 2021
:
Board of Revision of Taxes, The City :
of Philadelphia, and 23rd Street :
Garage VII LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 255 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
618 Market LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 257 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and Brandywine :
Operating Partners LP a/k/a Bell :
Atlantic Tower :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 261 C.D. 2021
: No. 262 C.D. 2021
Board of Revision of Taxes, The :
City of Philadelphia, and Two :
Liberty Place LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 263 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Brandywine Operating Part :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 264 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Philadelphia-Harbison LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 268 C.D. 2021
:
Board of Revision of Taxes, The City :
of Philadelphia, and Treeco/Manor :
Limited Part :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 269 C.D. 2021
:
Board of Revision of Taxes, The City :
of Philadelphia, and Jar Chocolate Works :
LP :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 270 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and 1616-26 :
Walnut Street :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 272 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and PECO :
Energy Company :
:
The School District of Philadelphia, :
Appellant, :
:
v. : No. 273 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, :
and Charter School Holdings LL :
a/k/a Charter Court Apartments :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 274 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Phila Liberty PLA E LP a/k/a/ Liberty One :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 275 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Panco CC Rittenhouse Row :
Rittenhouse Row Investors a/k/a :
American Patriots Bldg :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 276 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Post Rittenhouse Hill LP a/k/a :
Rittenhouse Hill Apartments :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 277 C.D. 2021
:
Board of Revision of Taxes, The City :
of Philadelphia, and Boulevard North :
Associate a/k/a Whitman Square :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 278 C.D. 2021
:
Board of Revision of Taxes, The City :
of Philadelphia, and Cedar Quartermaster :
II LL :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 279 C.D. 2021
:
Board of Revision of Taxes, :
The City of Philadelphia, and :
Boulevard North Associate LP :
a/k/a Whitman Square :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 280 C.D. 2021
: No. 282 C.D. 2021
:
Board of Revision of Taxes, The City :
of Philadelphia, and Delaware East Assoc :
LP a/k/a Columbus Commons :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 281 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and Delaware :
East Assoc a/k/a Columbus :
Commons :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 287 C.D. 2021
:
Board of Revision of Taxes, The City :
of Philadelphia, and Center City Walnut :
LLC :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 288 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and Delaware :
East Associates a/k/a Columbus :
Commons :
:
The School District of Philadelphia, :
Appellant :
:
v. : No. 419 C.D. 2021
:
Board of Revision of Taxes, The :
City of Philadelphia, and G2 S2 :
ASSPC LP a/k/a 1605 Sansom :
PER CURIAM ORDER
NOW, November 30, 2023, having considered Designated Appellant
The School District of Philadelphia’s application for reargument in the above-
captioned consolidated cases, and Designated Appellees CVS and Super Salvage,
Inc.’s answer in response thereto, the application is DENIED.