Case 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
Jurisdiction: Pennsylvania
Decision Date: 2015-12-30
Citations: 129 A.3d 1237
Docket Number: 
Parties: 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.
Judges: Justice EAKÍÑ did not participate in the decision of this matter.
Reporter: West's Atlantic Reporter, Third Series
Volume: 129
Pages: 1237–1237

Head Matter:
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.
Supreme Court of Pennsylvania.
Dec. 30, 2015.

Opinion:
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 reassess- ' m'ent 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?
Justice EAKÍÑ did not participate in the decision of this matter.