Opinion
No. 150 MAL 2020
11-03-2020
ORDER
PER CURIAM.
AND NOW, this 3rd day of November, 2020, the Petition for Allowance of Appeal is GRANTED. The issues, as stated by Petitioner, are:
(1) Did the School District violate the requirements of the Uniformity Clause by subdividing real estate in the District based [upon] the money value [of] the property and imposing unequal tax burdens on properties with actual market value of more than $1,000,000?
(2) Did the School District violate the requirements of the Uniformity Clause by implementing an assessment appeal selection system which subjected only commercial properties to disparate treatment in operation and effect?
(3) Did the Commonwealth Court err by shifting the burden of proof and holding taxpayers to an impossible standard that this Court has specifically rejected, namely by requiring taxpayers to prove that the School District intended to discriminate against a sub-class of taxpayers?