Liberty Place Retail Assoc v. City of Philadelphia

IN THE COMMONWEALTH COURT OF PENNSYLVANIA Liberty Place Retail Assoc, Phila : Liberty Place LP, PA - 1601 Market : CASES CONSOLIDATED Street LIM, Independence Center : Realty LP, CR 1700 Property Owner : LLC, Cummins Ellen-Deane, : SRI Eleven 1818 Market LLC, : Bellevue Associates, 1760 Market : Partners, L.P., 1912-20 Arch Street : Associates, L.P., 2040 Market Street : Associates Owner, L.P., Panco CC : Rittenhouse Row Exchange, LP and : Rittenhouse Row Investors, L.P ., : William Penn House, Inc., : Rittenhouse Plaza, Inc., : 1326 Chestnut Owner LLC, BJP 1021 : Owner LLC, BJP 106-114 Owner LLC, : Thomas Jefferson University, : BJP 123-127 Owner LLC, : BJP 15-21 Owner LLC, : BJP Chestnut Owner LLC, : Rittenhouse Claridge LP, : 1627 PS Associates LP, : South 12th Street Owner L, : 2400 Locust Associates, : 2901 Welsh Road Associate, : 3-05 Chester A V LLC, : 306 South Street Owner LLC, : 308 South Street Owner LLC, : 4100 Longshore Ave Longshore Arms, : 4333 Kelly Drive Assc. LP, : 509 Vine St. TCE LP., a PA Limited : Partnership, : 524 South Street Owner LLC, : 526 South Street Owner LLC, : 530 South Street Owner LLC, : 538 South Street Owner LLC, : 700 South Street Owner LLC, : 777 South Broad Street Associates, : 7th St. Chestnut Associates, : 909 Group LP, : AL RE Properties LLC, : Algonquin Associates, : Andover Court Apartments, : AP Rad Venture, : Archworks Philadelphia LLC and : Archworks Investment LP, : Awbury Apts 2013 LP, : Bainbridge SR, Barrie Place 2002 LP, : Belmont Investments 2012, : Beyerwood 95 Realty Assoc, : Borinquen Plaza Assoc, : Bradford Ryan 86 Assoc, : Broad and Pine Associates, : Broad and South Associates, : Broad and Spruce Associates, : Broad Plaza LP, Broadmore 2004 LP, : Centra Associates, : Centra Associates LP, : Chapel Croft Holdings LP, : Charter Court Apartments, : Cheswal LP, Cheswal LPP, : Cliveden 2002 LP, : Cliveden Wayne Associates, : Congress Hall 2004 LP, : Corporation of the Presiding Bishop, : Crestwood Properties 2004 Matzmiach : Yeshua LLC, Delaware Avenue LLC, : Delaware Valley Real Estate, : Domino Lane Partners LP, : EasyFine Asia Ltd., : Edmund Street Properties, : Elkins Apartment Partners, : Everett Court Associates, : Fairfield Aprts 2014 LP, : Fernhill Park Apartments, : Foodarama Markets, : Gateway Enclave LP, : Giannascoli Realty Group, : Goldmont Realty Corp., : Green Lion Group LLC, : H R Brainbridge, : Hampshire House Investments and : Hampshire House Partners, : Hedley Street LLP, : Hill House Apartment Assoc, : HMC OLS II LP, Honey Nuts LLC, : JAR Chocolate Works LP, : JAR Packard Property LP, : JAR Strawberry Court LP, : JAR Trinity LP, JAR Waterfront LP, : Johnson Court Investors LP and : Johnson Court Partners LP, : Kentwood Associates Inc., : L B Real Estate Holdings, : L3C Alden Park Apartments TIC I LLC, : Langdon 2007 Associates and : Langdon Street Investment, : Lawndale 99 Associates L, : Level Place Owner LLC and : ECU2002 Passyunk LLC, : Lobro Associates, : Medary Court Apts LP, : Michael Axelrod TR, : Michael Young Trust, : Mighty Richmond House LLC, : MPD Management Co., : MREF401 LP, Mutual Associates LTD, : Netherfield Corporation, : Northeast Apart Assoc LP and : Bassman Family LP NE LLC, : One Riverside Associates, : Overseers of Public School William : Penn Charter School, : Oxford Apartment Partners LP, : Oxford Manor 2002 LP, : Parametric Garage Associates, : Park Bradford Apartments, : Parker Place Partners LP, : Parkside Walnut LLC, : Paseo Verde New Market LP, : Phila Auth Ind Dev, : Phila Auth Ind Dev c/o Atwen Assoc, : Phi1Pe1m North Joint Venture, : PIDC Financial Corporation, : Pike Street LLC, : Rhawn Terrace 2002 LP, : Robert Court Associates, : Roosevelt Bowling Partners, : RSW Premier Holdings LLC, : S R Bainbridge ST, : Sansom Asset Management, : Schuylkill Park, SIDCO Associates, : Six Penn Center Associate, : Soskin Milton TR and Soskin Miriam : TR, SREP Regency Apts LP, : Station Realty Holdings LLC, : Stenton House Apt LP, : Transit Village Affordable, : IRS Univ. of Penn, : W & W Realty LLC, : Wadsworth Manor Partners, : Wallingford 2007 Associate, : Washington Service Corp, : Welsh 2007 Associates LP and : Longshore TSNY Associates, : William D. Staffieri, William Staffieri, : Windsor Associates Ltd., : Windsor Estates Apts LP, : Windsor Terrace Apts LP, : Winmont Apartment Partner, : Wood St. Assoc. LP, : WWW Premier Holdings LLC, : 1015 Chestnut Street Associates, LP, : 1220 Sansom Associates, : 1222 Arch Street Partners, L P, : 123-29 Chestnut Street Associates, : 1520 Locust Street Associates, L.P., : 1608 Walnut Street Associates, LP, : 18th & Sansom Street, L.P., : 19th & Sansom Corporation, : 2031 South Street Associates, L.P., : 2045 Associates, L.P., : 2114 Arch Street Associates, LP, : 2121 Market Street Associates, L.P., : 218 Arch Street Associates, L.P., : 2301 JFK Owner LP, : 2311 Spruce St Partners, : 235 S 15th Street Partners, : 23rd Street Garage VII, L.P., : 2663 Partners, L.P., : 312 Walnut Street Associates, L.P., : 600 North Broad Associates, LP., : 622 Owner L.P., : 625 Vernon Road, L.P., : 701 Sansom St Partners LP, : 822 Pine Street LLC, : 913 Wallace Street Associates, L.P., : Alvin N. Shapiro, : Carlyle 1612 South Street, L.P., : CPI/APG Pepper Building Owner, : L.L.C., Embassy Associates, : Empire Building Partners, : Executive House Investors, L.P., : Fishers Crossing Realty L.P., et al., : G2S2 Associates, L.P., : JB Venture 4 LLC, KC House LLC, : Knockwood Associates, L.P., : L-A 1229 Chestnut Street, L.P., : LA 1300 Chestnut Associates, L.P., : Leelo Properties, : Leroy E Kean Family Foundation, : Leroy E Kean, et. al., : Market Street Apartment Associates : LLC, Midtown Associates, LP, : Parkway Associates, PM Owner L.P., : PMC 33 N 22nd Street Associates LP, : SAB Holdings, L.P., et. al., : Savoy Properties, Spruce 1530, LLC, : Temple University, et. al., : USRE 339 S 13th LP, : USRE 412 S 13th LP, : Walnut Square Partners, Ltd., : Washington Square Partners, L.P., : Wister Green Armstrong 525, LP, : : v. : No. 824 C.D. 2018 : City of Philadelphia and the Board of : Revision of Taxes : : Appeal of: Board of Revision of Taxes : Mifflin Street Associates, LP, LMM : Associates, 135 S. 18th St. Associates, : L.P., CLBW Associates, L.P., and : Highland Holmesburg Associates, L.P. : : v. : No. 1145 C.D. 2018 : City of Philadelphia, and School : District of Philadelphia : : Appeal of: Board of Revision of : Taxes of the City of Philadelphia : ORDER NOW, December 23, 2019, having considered Appellant’s application for reargument, and Appellees’ answer in response thereto, the application is denied. MARY HANNAH LEAVITT, President Judge