In In re Appeal of Johnstown Associates, 494 Pa. 433, 431 A.2d 932 (1981), the Supreme Court held that an appraiser must take into consideration the current economic realities of a subject property, including any rental or transfer restrictions imposed pursuant to a subsidized low income rental property. Restating its holding therein, the Supreme Court stated in In re Appeal of Marple Springfield Center, Inc., 530 Pa. 122, 123, 607 A.2d 708, 708 (1992), petition for allowance of appeal denied, 542 Pa. 679, 668 A.2d 1140 (1995), that "sale restrictions and rent restrictions, in the context of federally subsidized low-income apartment buildings, were factors taxing authorities must use in appraising property." Therein it was also held that there is no "meaningful distinction between income restrictions based on applicable federal regulations and those based upon bona fide contractual obligations." Marple, 530 Pa. at 126, 607 A.2d at 709; See also Cedarbrook Realty, Inc. v. Cheltenham Township, 148 Pa. Commw. 310, 611 A.2d 335 (Pa. Cmwlth.), petition for allowance of appeal denied, 533 Pa. 637, 621 A.2d 582 (1992).