*1 IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT DUKE ENERGY FAYETTE II, LLC : No. 314 WAL 2015
: : v. : Petition for Allowance of Appeal from
: the Order of the Commonwealth Court : FAYETTE COUNTY BOARD OF :
ASSESSMENT APPEALS :
: : v. :
: : FAYETTE COUNTY, GERMAN :
TOWNSHIP AND ALBERT GALLATIN :
AREA SCHOOL DISTRICT :
: : PETITION OF: ALBERT GALLATIN AREA :
SCHOOL DISTRICT :
ORDER PER CURIAM
AND NOW , this 30th day of December, 2015, the Petition for Allowance of Appeal is GRANTED . The issue, as stated by petitioner, is:
(1) Whether Fayette County’s reassessment of improved power plant real
estate located within a Keystone Opportunity Zone and exempt from real estate taxation constituted a spot reassessment where the reassessment occurred in the year immediately following expiration of the Keystone Opportunity Zone tax exemption?
Mr. Justice Eakin did not participate in the decision of this matter.