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Ballard Spahr LLP: Buildings on Ground Leases Subject to Pennsylvania Real Estate Tax: Pennsylvania Supreme Court Ups the Ante for Taxing Improvements

By Philip B. Korb and Benjamin V. Sanchez The Pennsylvania Supreme Court has ruled that even where a landlord merely ground leases land to a tenant who builds a building on it-and the landlord collects rent only on the land-the value of that building is subject to real estate tax. The court's...

Williams Mullen: Taxpayers Beware: Appraisal and Court Education Errors Can Doom Your Real Estate Tax Appeal

BY: SHANE L. SMITH The Norfolk Circuit Court recently announced its decision in United Services Automobile Ass'n v. City of Norfolk , No. CL10-6578 (Apr. 2, 2012), dismissing the taxpayers' real estate tax assessment appeal. At issue were the City of Norfolk's (the "City") assessments...