Case Name: VALLEY FORGE TOWERS APARTMENTS N, LP; Morgan Properties Abrams Run Owner LP; KBF Associates, LP; Gulph Mills Village Apartments LP; and the Lafayette at Valley Forge LP v. UPPER MERION AREA SCHOOL DISTRICT and Keystone Realty Advisors, LLC. Petition of Valley Forge Towers Apartments N, LP; Morgan Properties Abrams Run Owner LP; KBF Associates, LP
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 2016-04-26
Citations: 135 A.3d 1017
Docket Number: 
Parties: VALLEY FORGE TOWERS APARTMENTS N, LP; Morgan Properties Abrams Run Owner LP; KBF Associates, LP; Gulph Mills Village Apartments LP; and the Lafayette at Valley Forge LP v. UPPER MERION AREA SCHOOL DISTRICT and Keystone Realty Advisors, LLC. Petition of Valley Forge Towers Apartments N, LP; Morgan Properties Abrams Run Owner LP; KBF Associates, LP.
Judges: 
Reporter: West's Atlantic Reporter, Third Series
Volume: 135
Pages: 1017–1018

Head Matter:
VALLEY FORGE TOWERS APARTMENTS N, LP; Morgan Properties Abrams Run Owner LP; KBF Associates, LP; Gulph Mills Village Apartments LP; and the Lafayette at Valley Forge LP v. UPPER MERION AREA SCHOOL DISTRICT and Keystone Realty Advisors, LLC. Petition of Valley Forge Towers Apartments N, LP; Morgan Properties Abrams Run Owner LP; KBF Associates, LP.
Supreme Court of Pennsylvania.
April 26, 2016.

Opinion:
ORDER
PER CURIAM.
AND NOW, this 26th day of April, 2016, the Petition for Allowance of Appeal is GRANTED. The issue, as stated by Petitioners, is:
[The School District] deliberately chose commercial properties, such as Petitioners', for selective assessment appeals, but did not appeal assessments of any single-family-home properties, although the latter . are significantly underas-sessed. The Uniformity Clause of the Pennsylvania Constitution prohibits disuniformity in taxation. Is a school district's decision to appeal property assessment insulated from review because, inter alia, the school district has a statu tory right to file appeals and can identify an economic reason for its appeals?