By: Jason Yarbrough
On July 5, 2017, in a unanimous landmark ruling, the Pennsylvania Supreme Court held in Valley Forge Towers Apts. N, LP v. Upper Merion Area Sch. Dist. 163 A.3d 962 (Pa. 2017) that a school district cannot target only select classes of properties for tax assessment appeals in order to raise tax revenue. The Supreme Court held that school district tax assessment appeals must meet the constitutional requirements of uniformity.