McNees Wallace & Nurick LLC: Construction Alert - What Was That Court Thinking?

By Diane M. Tokarsky , Esquire, Chair, Construction and Procurement Law Just when you thought you understood the rules of the game in relation to the Pennsylvania Mechanics Lien Law ("Act"), the Pennsylvania Superior Court issued the game changing decision, Bricklayers of Western Pennsylvania...

McNees Wallace & Nurick LLC: Long Awaited Tech One Associates Decision Clarifies Taxation of Leasehold Interests

B y Bert M. Goodman In a much anticipated decision, the Pennsylvania Supreme Court in Tech One Associates v. Board of Property Assessment, Appeals and Review of Allegheny County, 32 WAP 2010 (April 25, 2012) [ enhanced version available to lexis.com subscribers ], held there is statutory authority...

McNees Wallace & Nurick LLC: Theft of Your Property While Contractors Have Access to Your Facility: Does Your Insurance Cover It?

By Geoffrey B. Fehling Business owners routinely grant access to company facilities and property to third-parties for many reasons, from cleaning and organizing a warehouse to inspecting and repairing machinery. In the course of these business dealings, however, property may unexpectedly be misplaced...

McNees Wallace & Nurick LLC: Contribution to Construction Costs Supports Charitable Exemption

By James L. Fritz In June, the Commonwealth Court addressed another issue of interest to nonprofit entities seeking charitable exemptions from Pennsylvania Sales & Use Taxes and local real estate taxes - whether a substantial contribution to construction costs may help satisfy the requirement...

McNees Wallace & Nurick LLC: Religious Camp Exemptions Continue Under Attack

by James L. Fritz In our May newsletter, we discussed the Pennsylvania Supreme Court's decision upholding denial of real estate exemption to a religious camp. Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals , ___ Pa. ___, 44 A.3d 3 (2012) [ enhanced version available...