Court Opinion

ID: 9905960
Source: CourtListenerOpinion
Date Created: 2023-11-30 17:10:03.945572+00
Date Added: 2024-06-11T09:24:01.563484
License: Public Domain

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.