The S.D. of Philadelphia v. Board of Revision of Taxes

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.