Prestige of Reading, PA, Inc. v. ZHB of the Twp. of Brecknock and Twp. of Brecknock ( 2016 )


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  •               IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    Prestige of Reading, PA, Inc.            :
    :   No. 603 C.D. 2015
    v.                           :
    :   Argued: December 7, 2015
    Zoning Hearing Board of the              :
    Township of Brecknock,                   :
    Berks County, Pennsylvania,              :
    and Township of Brecknock,               :
    Berks County, Pennsylvania               :
    :
    Appeal of: Township of Brecknock         :
    BEFORE:     HONORABLE BONNIE BRIGANCE LEADBETTER, Judge
    HONORABLE PATRICIA A. McCULLOUGH, Judge
    HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge
    OPINION NOT REPORTED
    MEMORANDUM OPINION
    BY JUDGE McCULLOUGH                                      FILED: January 27, 2016
    The Township of Brecknock (Township) appeals from the March 18,
    2015 order of the Court of Common Pleas of Berks County (trial court), which
    reversed the decision of the Zoning Hearing Board of Brecknock Township (Board)
    to deny the variance application of Prestige of Reading, PA, Inc. (Prestige) to change
    the permitted use of property in a rural residential neighborhood to allow for a
    commercial use.
    Facts and Procedural History
    Prestige, a landscaping business, owns property situated at 651 Maple
    Grove Road, Mohnton, Pennsylvania (Property) in the Township’s rural residential
    zoning district. On August 6, 2014, Prestige submitted an application for a variance
    from section 27-201(2) of the Township’s zoning ordinance (Ordinance) seeking to
    change the principal use of the property from a single family residential use to a
    commercial use for the purpose of storing landscaping equipment and to allow for a
    rental residence. (Reproduced Record (R.R.) at 142a-45a.)
    On September 4, 2014, the Board held a hearing on Prestige’s variance
    application. At the hearing, the Board entered into the record various exhibits,
    including a notice of public hearing; affidavits of posting of the notice of public
    hearing; a letter that was distributed to interested parties; a copy of Prestige’s zoning
    application; proof of publication of the notice of public hearing; and a letter from the
    Township solicitor’s office advising that they would be participating in the hearing
    and opposing Prestige’s variance application. The Board also granted four local
    residents interested party status, allowing them to question witnesses and provide
    statements. (R.R. at 36a-38a.)
    Prestige’s owner, Pasquale V. Fonte (Fonte), testified that the Property is
    approximately a two-acre wooded lot that contains a single home, a 20’ x 40’ pole
    barn building, and a “couple other sheds and small barns.” (R.R. at 42a.) Fonte
    stated that Prestige purchased the Property approximately one year before filing the
    variance application and, prior to the purchase, had rented the Property from the
    previous owner. He testified that the Property was previously used as a farm and,
    when Prestige began occupying the Property, it was overgrown and in “fair to poor”
    condition. (R.R. at 43a.) Fonte stated that after Prestige purchased the Property, he
    2
    cleared much of the overgrowth, improved the landscaping, and constructed an
    additional pole barn building. (R.R. at 42a-45a.)
    Fonte testified that Prestige proposed to use the Property to store and
    perform work on Prestige’s vehicles and equipment, but he testified that he does not
    operate Prestige out of the Property.1 He said that the equipment has been present on
    the Property for approximately two years.               Fonte stated that Prestige’s vehicles have
    Prestige’s logo on them and that it would be obvious to anyone who passed the
    Property during the last two years that landscaping equipment was being stored there.
    (R.R. at 45a-46a.)
    Fonte further testified that Prestige obtained a building permit from the
    Township and began construction of a pole barn in June of 2014.2 Fonte said that he
    had discussions with a Township representative regarding his proposed use of the
    pole barn before the permit was issued. Specifically, Fonte stated that he “met with
    the [Township] Inspector and told him what I was doing, and I went from there.”
    (R.R. at 47a.) Fonte noted that the Township Inspector was on the Property on
    multiple occasions and that the landscaping equipment was visible during his visits.
    Consequently, Fonte believed that a Township representative was aware that he
    planned to use the pole barn to store landscaping equipment prior to the building’s
    construction. (R.R. at 46a-47a.)
    Fonte stated that he first became aware that the Township had concerns
    with his use of the Property when he received a notice to cease and desist after the
    pole building was constructed. Pursuant to the notice, the Township advised Fonte
    1
    Fonte testified that Prestige is located at 412 South 5th Street, Reading, Pennsylvania,
    19602. (R.R. at 45a.)
    2
    Fonte testified that the pole barn is approximately 45’ x 80’. (R.R. at 83a.)
    3
    that the use of the Property for a landscaping business violated the Ordinance.
    However, Fonte testified that his use of the Property is consistent with the character
    of the neighborhood because there are other pole buildings and barns in the
    neighborhood and that some of those structures are used for commercial purposes.
    Fonte acknowledged that he does not have any knowledge regarding the zoning status
    of the other properties in the neighborhood being used for commercial purposes.
    Fonte noted that no neighbors have complained about his use of the Property and that
    he intends to store all of the equipment inside the pole barn and continue to improve
    the Property’s appearance. (R.R. at 47a-50a, 191a-92a.)
    On cross-examination, Fonte testified that his business includes
    snowplowing and that he is on call twenty-four hours a day. Fonte further testified
    that the repair work that would be performed on the Property includes changing and
    sharpening blades, changing brakes and tires, and washing equipment. Fonte also
    stated that he would keep tools on the Property for the repair work, such as air tools.
    Fonte noted that the air tools generate a sound and that he sometimes uses ear
    protection when operating the air tools. However, he subsequently testified that the
    noise generated from his repair activities would be no different than a homeowner
    who is performing work on a car in his garage, or a farmer working on a tractor.
    Fonte said that he planned to store his mowers, salt spreaders, plows, and skid loader
    in the pole barn, but he would not store his vehicles in the structure.   He noted that
    Prestige currently has six employees, but only two employees come to the Property to
    pick up equipment using Prestige trailers and vehicles.        Accordingly, there are
    instances when employee vehicles are parked at the Property. (R.R. at 51a-60a.)
    In response to questioning by interested parties, Fonte stated that two
    large dump trucks would be stored outside the building. He also confirmed that he
    4
    would store fuel for his equipment on the Property in five-gallon tanks. Fonte
    testified that there is currently an empty gas tank, an inoperable boat, and recyclables
    on the Property, but that those items will be cleaned up. Fonte acknowledged that
    chemicals will be stored in the pole barn but said that the only burning he performs
    on the Property is the burning of trees that he removes from the Property. (R.R. at
    61a-62a, 75a-76a, 93a.)
    Fonte further stated that he is content with the size of the business and
    does not want to expand. Fonte testified that he plans to rehabilitate the residence for
    rental purposes and that he believed his use was consistent with the Property’s current
    zoning status. Fonte recognized that the building permit application contained a
    section where the building’s proposed use could be identified and that there was an
    option to propose a commercial use; however that section was blank and Fonte could
    not provide a reason why. Similarly, Fonte would not comment on the proposed use
    stated in another section of the application. (R.R. at 59a, 61a, 70a, 73a, 77a, 86a-
    89a.)
    Fonte’s wife, Kelly Fonte, testified that she spoke to the Township’s
    zoning officer before the pole barn was built and that the zoning officer knew of the
    Property’s proposed use prior to its construction. Mrs. Fonte also offered into the
    record a statement from a neighbor that he approves of the proposed use at the
    Property. (R.R. at 91a-92a.)
    Jeffery Fiant (Fiant) testified that he has served on the Township’s Board
    of Supervisors since 2000. He stated that he routinely reviews applications to the
    Board and reviewed Prestige’s application for a variance. Fiant testified that the
    Board of Supervisors agreed to oppose Prestige’s application, explaining that, if the
    variance was granted, it would change the character of and be incompatible with the
    5
    neighborhood, which primarily consists of single-family detached dwellings. Fiant
    further testified that the proposed use would block access to the main road and cause
    traffic congestion, constituting a hazard to the Township road and to the residential
    neighbors. Fiant stated that there is a possibility that Prestige would grow, add
    additional employees, and increase the volume of staging activities taking place at the
    Property, which would be detrimental to the public welfare. Fiant confirmed that the
    owner of adjacent property located fifty feet from the Property had advised Fiant that
    he opposed the proposed variance. (R.R. at 96a-99a, 102a-05a.)
    On cross-examination, Fiant testified that, on previous occasions, he
    passed the Property and observed equipment parked on the Property. Fiant also
    stated that the Board of Supervisors knew that Fonte submitted a zoning variance
    application when it issued its cease and desist notice. (R.R. at 110a-11a, 113a.)
    Interested parties and Township residents also gave statements which
    may be summarized as follows: The Property’s condition during the past two years is
    unacceptable because it is an eyesore and violates the Ordinance; Prestige’s storage
    of chemicals on the Property may affect local water sources; notwithstanding Fonte’s
    characterization, Prestige is actually operating out of the Property; Prestige’s
    operations constitute a nuisance because they are loud and generate smoke and
    pungent smells from burning materials other than wood; Prestige’s operations
    constitute a traffic hazard because the trucks and trailers completely block the road on
    occasion; the proposed variance would substantially alter the essential character of
    the neighborhood; and, if the variance was granted, it would set a dangerous
    precedent. (R.R. at 122a-30a.)
    6
    At the conclusion of the hearing, the Board moved to deny the variance
    request for failure to provide the required evidence of an unnecessary hardship. The
    motion was passed without objection. (R.R. at 136a.)
    On October 17, 2014, the Board issued its decision denying Prestige’s
    application for zoning variance. The Board made the following relevant findings of
    fact:
    31. Although Fonte testified that there was “landscaping
    equipment” present on the Property at the time of the
    Township Inspector’s visits, Fonte only vaguely testified
    that he “told the Inspector what [he] was doing” and that he
    was storing equipment there but operating the business from
    a Reading location.
    32. Specifically, neither Fonte, nor his wife, Kelly Fonte,
    who also testified at the hearing, testified to telling the
    Inspector or any other Township official that the pole
    building and Property would be utilized for the operations
    of a commercial landscaping business.
    33. Fonte did not testify as to having inquired with the
    Township as to whether a commercial use was lawful in the
    Rural Residential RR Zoning District in which the Property
    is located.
    34. On the Permit Application, nothing was checked off as
    to the proposed use of the Property.
    ...
    59. There is no evidence that Township officials knew of or
    acquiesced in the use of the Property for the landscaping
    business at any time prior to the events leading to the
    issuance of the “Case and Desist” notice. Although
    Applicant testified to trucks and equipment on the Property
    for two (2) prior years, there is no specific testimony in the
    record that he informed any Township official of the
    operation of a commercial landscaping business, or any part
    of such a business from the Property.
    7
    60. The presence of trucks and equipment on a rural
    property does not necessarily equate to the open and
    obvious operation of a business on which Township
    officials could be deemed to have been on notice and/or
    acquiesced.
    61. The Zoning Hearing Board does not find credible the
    testimony of Pasquale Fonte and/or Kelly Fonte on advising
    the Township of the intended commercial use of the
    Property and purpose of the pole barn.
    (Board’s Findings of Fact Nos. 31-34, 59-61) (emphasis added) (internal citations
    omitted).
    Pursuant to its findings, the Board concluded that: the Property did not
    contain any physical characteristics or unique circumstances which create a hardship;
    any hardship incurred was self-inflicted and could have been avoided by reviewing
    the Ordinance; Prestige did not establish a claim for vested rights because Fonte did
    not establish the required due diligence and good faith, or provide evidence proving
    that the public health, safety, or welfare would not be adversely affected if the permit
    was issued; and the doctrine of variance by estoppel did not apply because Fonte did
    not demonstrate good faith, unnecessary hardship, or a long period of municipal
    failure to enforce the zoning law. Accordingly, the Board denied Prestige’s variance
    application. (R.R. at 14a-27a.)
    On October 27, 2014, Prestige appealed the Board’s decision to the trial
    court, arguing that the Board erred in finding that Prestige was not entitled to a
    variance by estoppel.     (R.R. at 229a.)       On November 5, 2014, the Township
    intervened in the appeal. (R.R. at 1a, 203a.) On March 18, 2015, the trial court,
    8
    without taking additional evidence, issued an order granting Prestige’s appeal for a
    variance with several conditions.3 The Township filed a timely appeal to this Court.
    In its opinion, the trial court concluded that Prestige met the test for a
    variance by estoppel because: Prestige stored its equipment on the Property for
    approximately two years without complaint; the Township representative visited the
    property multiple times and observed the equipment on the Property; Fonte advised
    the Township representative regarding the proposed purpose of the pole barn; Fonte
    acted in good faith, applied for a building permit, and constructed the pole barn only
    after the permit was issued; Fonte spent $80,000.00 to construct the building; and a
    residential homeowner would have no use for the structure. (Trial court op. at 8.)
    Further, the trial court concluded that Prestige satisfied the elements
    necessary to establish a vested rights claim.               The trial court stated that Fonte
    exhibited good faith throughout the proceedings and due diligence in attempting to
    comply with the law because the Township officials visited the Property, Fonte
    advised the officials regarding the purpose of the building, Fonte obtained a building
    permit before construction began, and “[t]here was no subterfuge concerning what
    was being constructed and its purpose.” (Trial court op. at 6.) The trial court
    determined that Prestige satisfied the expenditure of substantial unrecoverable funds
    3
    The trial court included the following conditions on the variance: the pole barn on the
    Property shall be used for the storage of Prestige’s landscaping vehicles and equipment and the
    storage of tenant(s)’s personal property only; employees of Prestige may access the Property to
    retrieve and return equipment and may park their personal vehicles on the Property while using
    Prestige vehicles; only personal vehicles of employees assigned to use Prestige vehicles and
    equipment shall be permitted to remain outside the pole barn and no more than three Prestige
    commercial vehicles shall ever be permitted to be parked outside the pole barn; all commercial
    equipment shall be stored within the pole barn or other existing storage areas on the Property; no
    burning of any materials shall occur on the Property; except for five-gallon or smaller gasoline cans,
    no fuel shall be on the Property; and the boat shall be removed from the Property within thirty days.
    (R.R. at 272a-73a.)
    9
    prong for a vested right because Fonte spent $80,000.00 to construct the building and,
    because the “[b]uilding is too large to be used for anything other than the storage of
    large equipment and vehicles[,]” the sum is “unrecoverable if the variance would not
    be granted.” (Trial court op. at 6.) The trial court found the remaining prongs
    satisfied because there was no appeal to the issuance of the building permit and the
    residents’ concerns with the Property’s proposed use was speculative and
    accommodated by the conditions the trial court included in its order. (Trial court op.
    at 6-7.)
    On appeal,4 the Township asserts that the trial court exceeded its
    authority because the Board’s determination that Prestige did not establish
    entitlement to a variance by estoppel was supported by substantial evidence.
    Discussion
    Initially, we note that a variance by estoppel is an unusual remedy that is
    granted only in the most extraordinary circumstances. In re Kreider, 
    808 A.2d 340
    ,
    343 (Pa. Cmwlth. 2002).           To establish a claim for a variance by estoppel, the
    landowner must establish all of the following: (1) a long period of municipal failure
    to enforce the law, when the municipality knew or should have known of the
    violation, in conjunction with some form of active acquiescence in the illegal use; (2)
    good faith and innocent reliance upon the validity of the use throughout the
    proceedings; (3) substantial expenditures in innocent reliance upon the landowner’s
    4
    Because the trial court did not take any additional evidence, our scope of review is limited
    to determining whether the Board committed an error of law or an abuse of discretion. Glenside
    Center, Inc. v. Abington Township Zoning Hearing Board, 
    973 A.2d 10
    , 15 n.11 (Pa. Cmwlth.
    2009). An abuse of discretion occurs when the Board’s findings are not supported by substantial
    evidence. 
    Id. Substantial evidence
    is such relevant evidence as a reasonable mind might accept as
    adequate to support a conclusion. 
    Id. 10 belief
    that the use was permitted; and (4) denial of the variance would impose an
    unnecessary hardship on the applicant. Borough of Dormont v. Zoning Hearing
    Board of Borough of Dormont, 
    850 A.2d 826
    , 828 (Pa. Cmwlth. 2004); Teazers, Inc.
    v. Zoning Board of Adjustment of City of Philadelphia, 
    682 A.2d 856
    , 860 (Pa.
    Cmwlth. 1996). To prove unnecessary hardship, the landowner must prove more
    than mere economic or personal hardship. Pietropaolo v. Zoning Hearing Board of
    Lower Merion Township, 
    979 A.2d 969
    , 980 (Pa. Cmwlth. 2009). The hardship must
    be unique to the property and the zoning restriction sought to be overcome must
    render the property “practically valueless.” Borough of 
    Dormont, 850 A.2d at 828
    .
    To prevail on a variance by estoppel theory, a party must prove all of the essential
    elements by clear, precise, and unequivocal evidence. 
    Teazers, 682 A.2d at 860
    .
    The Township argues that the trial court exceeded its authority because
    the Board’s conclusion that Prestige failed to establish the essential elements for a
    variance by estoppel was supported by substantial evidence.
    When no additional evidence is taken, the trial court’s scope of review is
    limited to determining whether the Board abused its discretion or committed an error
    of law. In re Brandywine Realty Trust, 
    857 A.2d 714
    , 718 (Pa. Cmwlth. 2004). The
    Board is the sole judge of witness credibility and evidentiary weight. Taliaferro v.
    Darby Township Zoning Hearing Board, 
    873 A.2d 807
    , 811 (Pa. Cmwlth. 2005). A
    reviewing court may not substitute its interpretation of the evidence for that of the
    Board; rather, the court is bound by the Board’s determinations of witness credibility
    and evidentiary weight.    In re Rural Route Neighbors, 
    960 A.2d 856
    , 860 (Pa.
    Cmwlth. 2008).
    The trial court concluded that Prestige satisfied the elements for a
    variance by estoppel because the storage of Prestige’s equipment was ongoing for
    11
    two years, no one complained about the use of the Property, and the Township
    representative knew the purpose of the pole barn and granted a building permit only
    after he visited the Property and saw the equipment in plain view. The trial court also
    found that Fonte acted in good faith throughout the proceedings, spent $80,000.00 to
    construct the pole barn, that a residential homeowner would have no use for the pole
    barn, and that a pole barn is of no use to anyone who does not own a business that
    uses large equipment. (Trial court op. at 8.) However, the trial court did not cite any
    record evidence or legal authority to support its conclusions. Instead of reviewing
    whether the Board’s findings were supported by substantial evidence, the trial court
    improperly substituted its interpretation of the evidence for that of the Board.
    The trial court first found that the combination of Prestige’s storage of
    the equipment for two years, the lack of complaints, the Township representative’s
    visit to the Property and observation of the equipment, and the issuance of the
    building permit constitute a long period of municipal failure to enforce the law and
    active acquiescence of the illegal use.
    Fonte testified that the Township representative visited the Property and
    observed the landscaping equipment on the Property. Fonte stated that he advised the
    representative that he would operate Prestige from the Reading location and that he
    told the representative “what [he] was doing” with the pole barn on the Property.
    (R.R. at 47a.) However, although given the opportunity, neither Fonte nor his wife
    testified that they specifically advised the Township representative that the pole barn
    was intended to be used for a commercial purpose. More importantly, the Board
    rejected both Fonte’s and his wife’s testimony on this subject. (Board’s Finding of
    Fact No. 61.)
    12
    The application for a building permit that Fonte submitted contained a
    section where the applicant could identify the building’s proposed use. (R.R. at
    185a.)       However, Fonte left this section on the application blank and, when
    questioned, his only response was that “I can’t give you an answer for that.”5 (R.R. at
    83a.) Another section of the building permit application identifies the proposed use
    as “Utility,” and, when given the opportunity, Fonte would not comment on that.
    (R.R. at 59a, 186a.)      Thus, the record contains substantial evidence to support the
    Board’s finding that the Township was not aware that the Property was used for a
    commercial purpose and therefore the Township did not engage in a long period of
    failure to enforce the ordinance.6
    The trial court next concluded that Fonte acted in good faith and relied
    innocently upon the validity of the use throughout the proceedings because he applied
    for a building permit and built the pole barn only after the permit was issued. (Trial
    court op. at 8.)
    At the Board’s hearing, Fonte did not testify that he inquired with the
    Township whether a commercial use of the Property was lawful.7 (Board’s Finding
    5
    The omission of this information from the building permit application is particularly
    striking because there is a checkbox labeled “Storage,” which is the use Fonte maintained the pole
    barn was being used for throughout the proceedings. (R.R. at 49a-50a, 186a.)
    6
    Moreover, the presence of vehicles on the Property when the Township representative
    inspected the Property and the prior two-year period of vehicle and equipment storage on the
    Property does not necessarily indicate that the Property was being used for a commercial purpose
    and certainly does not rise to the level of acquiescence of an illegal use. Lockwood v. Zoning
    Hearing Board of Millcreek Township, 
    540 A.2d 336
    , 339 (Pa. Cmwlth. 1988) (“Municipal failure
    to take action coupled with some knowledge by municipal officials has also been held insufficient
    to grant a variance by estoppel.”).
    7
    See Skarvelis v. Zoning Hearing Board of Borough of Dormont, 
    679 A.2d 278
    , 283 (Pa.
    Cmwlth. 1996) (“In order to establish that he acted in good faith, a property owner is required to
    (Footnote continued on next page…)
    13
    of Fact No. 33.) Moreover, although Fonte testified that landscaping equipment was
    present at the time of the Township representative’s visit, the Board rejected Fonte’s
    and his wife’s testimony regarding their alleged advisement to the Township
    representative about the proposed commercial use of the pole barn on the Property as
    not credible. (Board’s Finding of Fact No. 61.) Similarly, a proposed commercial
    use was not indicated on the building permit application. (Board’s Finding of Fact
    No. 34.) In addition, after the pole barn’s construction was nearly complete, Fonte
    applied for a variance, seeking a modification of the Property’s principal use from a
    residential use to a commercial use. (R.R. at 142a-45a.) The application suggests
    that Fonte contemplated using the Property for commercial purposes notwithstanding
    his omission on the building permit application. Thus, the Board’s determination that
    Fonte failed to demonstrate that he acted in good faith throughout the proceedings is
    supported by substantial evidence and is conclusive on appeal. Accordingly, Prestige
    cannot establish an essential element for a variance by estoppel.8
    The trial court next concluded that the substantial expenditures prong
    was met because it determined that Prestige spent $80,000.00 to construct the pole
    barn, a residential homeowner would have no use for the pole barn, and the pole barn
    (continued…)
    show that he made a reasonable attempt to ascertain the actual status of the property under the
    Zoning Ordinance.”).
    8
    It is well established that good faith of the landowner is an important aspect of the variance
    by estoppel analysis. See, e.g., Hafner v. Zoning Hearing Board of Allen Township, 
    974 A.2d 1204
    ,
    1213 (Pa. Cmwlth. 2009) (holding that variance applicant failed to establish a mandatory
    requirement for a variance by estoppel where good faith throughout the proceedings was absent); In
    re Kreider, 
    808 A.2d 340
    , 344 (Pa. Cmwlth. 2002) (rejecting variance by estoppel theory because
    landowner failed to establish that he acted in good faith throughout the proceedings).
    14
    is “completely useless to anyone who does not own a business that utilizes large
    pieces of equipment.”          (Trial court op. at 8.)          However, Fonte submitted no
    documentation regarding the cost of constructing the pole barn. Indeed, the only
    testimony Fonte provided regarding the cost to construct the structure was in response
    to an inquiry asking whether Fonte should have done more research regarding the
    zoning status of the Property. Fonte stated that “I wouldn’t stick $80,000 into a
    building . . . and do all that work knowing that I was going to be sitting here in front
    of all you guys.”9 (R.R. at 89a.) Although the sum is substantial, it does not
    necessarily follow that the expenditures were based on Fonte’s innocent reliance on
    his belief that the commercial use was permitted. Fonte provided no testimony that
    he inquired with the Township as to whether a commercial use for the Property was
    lawful. (Board’s Finding of Fact No. 33.) The only basis for Fonte’s alleged belief
    that the proposed use was permitted was the issuance of the building permit, which,
    as previously noted, did not identify the structure’s proposed use as the operation of a
    commercial enterprise. (R.R. at 185a.) Moreover, Fonte applied for a variance to
    change the zoning status from residential to commercial after the construction of the
    pole barn was nearly complete and the funds spent. Thus, the Board did not err in
    concluding that Fonte failed to prove that substantial expenditures were made in
    innocent reliance upon Fonte’s belief that the commercial use was permitted.
    Finally, based on its finding that Prestige constructed the pole barn at a
    considerable expense after relying on the issuance of the building permit, the trial
    9
    Interestingly, in Fonte’s application for the permit to construct the pole barn, the cost for
    the structure was estimated at $28,500.00. (R.R. at 186a.)
    15
    court concluded that the denial of a variance would impose an unnecessary hardship.
    (Trial court op. at 8.)
    However, the Board found that a single family residence exists on the
    Property and the Property may be used for residential purposes. (Board’s decision at
    18.)   In other words, the Property is in compliance with its current zoning
    classification and may be used for that purpose. The Board also found that the
    Property is not prohibited from being used for accessory storage. Accordingly, the
    Board properly concluded that no unnecessary hardship exists. The Property would
    not be rendered “practically valueless” without granting of the variance because there
    are lawful alternatives to a commercial use that make the Property valuable.
    Consequently, Prestige did not establish an equitable right to relief under
    a variance by estoppel theory because Prestige did not sustain its burden to prove
    that: the Township engaged in a long period of acquiescence of the unlawful use;
    that it acted in good faith throughout the proceedings; that it made substantial
    expenditures in innocent reliance on the belief that the commercial use was permitted;
    or that the denial of the variance would impose an undue hardship. Therefore, the
    trial court exceeded its scope of review when it substituted its interpretation of the
    evidence for that of the Board.
    16
    Accordingly, for the foregoing reasons, the trial court’s decision is
    reversed.10
    ________________________________
    PATRICIA A. McCULLOUGH, Judge
    10
    The Township also argues that Prestige’s failure to meaningfully address the vested right
    theory of relief in its brief constitutes a waiver and, alternatively, that the trial court erred when it
    concluded that Prestige established a vested right. Although Prestige acknowledges the existence of
    alternative theories of equitable relief, it only identifies variance by estoppel in its statement of the
    question involved and in its summary of the argument. (Appellee’s brief at 2, 7.) Similarly,
    Prestige exclusively discussed the variance by estoppel theory in its appellate brief and did not
    develop the vested right argument in any meaningful fashion. Accordingly, the argument is waived.
    Brown v. Commonwealth, 
    843 A.2d 429
    , 435 (Pa. Cmwlth. 2004).
    However, we recognize that, although the two concepts are distinct, both theories are related
    and share common elements. See Vaughn v. Zoning Hearing Board of Township of Shaler, 
    947 A.2d 218
    , 224-25 (Pa. Cmwlth. 2008). Therefore, we are satisfied that, having already concluded
    that Prestige failed to prove entitlement to a variance by estoppel, Prestige also failed to prove
    entitlement to a vested right.
    17
    IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    Prestige of Reading, PA, Inc.          :
    :    No. 603 C.D. 2015
    v.                         :
    :
    Zoning Hearing Board of the            :
    Township of Brecknock,                 :
    Berks County, Pennsylvania,            :
    and Township of Brecknock,             :
    Berks County, Pennsylvania             :
    :
    Appeal of: Township of Brecknock       :
    ORDER
    AND NOW, this 27th day of January, 2016, the March 18, 2015 order
    of the Court of Common Pleas of Berks County is reversed.
    ________________________________
    PATRICIA A. McCULLOUGH, Judge