Duffield House Assoc., L.P. v. City of Philadelphia

The Pennsylvania Commonwealth Court considered whether Philadelphia’s selective reassessment in Tax Year 2018 of only commercial properties violated the Uniformity Clause of the Pennsylvania Constitution. After a bench trial, the Court of Common Pleas held that the reassessments were unconstitutional. The Commonwealth Court affirmed and found that the record contained overwhelming evidence demonstrating the City specifically targeted commercial properties for reassessment.

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