This blog features case law related to real estate, land use, zoning, and municipal law in Pennsylvania

Tag: tax assessment

Supreme Court of Pennsylvania Holds That Tax Sale Resulted in Transfer of Surface and Subsurface Property Rights

This dispute involved the subsurface rights to a property in Rush Township, Centre County, Pennsylvania.  The Supreme Court of Pennsylvania was asked to determine whether a 1935 tax sale resulted in the transferring of only the surface rights to the property.  The Supreme Court agreed with the Superior Court and upheld the “title wash” tax sale principle, meaning the tax sale resulted in the transfer of the entire property, not merely the surface rights.

Continue reading

Hypothetical Uses, Remediation Agreements, and Environmental Stigma Considerations in Determining FMV for Tax Purposes

In this case the Pennsylvania Supreme Court provided more clarity as to what may be considered in the valuation of a property with environmental damage for tax purposes. Specifically, the court held that the hypothetical ways a property can be used by potential buyers is a permissible consideration, as are any environmental remediation agreements and the environmental stigma associated with the property due to the damage.

Continue reading