This timely appeal followed.The trial court cited Locust Lake Village Property Owners Association, Inc. v. Monroe County Board of Assessment Appeals, 940 A. 2d 591, 597 (Pa. Cmwldi. 2008), which held that the law precludes the separate assessment of common facilities, but that it is the taxpayer’s burden to appeal erroneous assessments in the year they are assessed, and the failure to do so is binding and conclusive. See id. (citing Lincoln Phila. Realty Assoc. I v. Bd. of Rev. of Taxes of City and Cnty. of Phila., 563 Pa. 189, 758 A.2d 1178, 1190 (2000) (cleaned up)).
The trial court cited Locust Lake Village Property Owners Association, Inc. v. Monroe County Board of Assessment Appeals, 940 A.2d 591, 597 (Pa. Cmwlth. 2008), which held that the law precludes the separate assessment of common facilities, but that it is the taxpayer's burden to appeal erroneous assessments in the year they are assessed, and the failure to do so is binding and conclusive. See id. (citing Lincoln Phila. Realty Assoc. I v. Bd. of Rev. of Taxes of City and Cnty. of Phila., 758 A.2d 1178, 1190 (Pa. 2000) (cleaned up)).
Notably, the Third Circuit's observation in Z & R II concerning the available remedy in this case was consistent with the U.S. Supreme Court's analysis in McKesson. Similarly, in Locust Lake Village Property Owners Association v. Monroe County Board of Assessment Appeals, 940 A.2d 591 (Pa Cmwlth. 2008), this Court discussed the principles applicable to determining the appropriate length of time for granting retrospective tax refunds. This Court concluded that the tax assessment challenge in that case entitled the successful claimant to a refund only of excess tax payments, not the entire tax paid.
"Our scope of review is limited to determining whether the trial court committed an error of law or abused its discretion." Locust Lake Village Property Owners Association, Inc. v. Monroe County Board of Assessment Appeals, 940 A.2d 591, 594 n.8 (Pa. Cmwlth. 2008). "In examining questions of law, our review is plenary."