Granville Township v. Board of Assessment Appeals of Mifflin County

In Granville Township v. Board of Assessment Appeals of Mifflin County, 900 A.2d 1012, 1016 (Pa. Cmwlth. 2006) the Court addressed, inter alia, the issue of when the exempt status of government acquired property begins. The Court inferred that a tax claim bureau was aware of a township's purchase of realty, as evidenced by its issuance of an assessment change notice after the township recorded the deeds and, thus, concluded that the tax claim bureau had no basis to tax the publicly owned property. Id., 900 A.2d at 1016. Although not expressly concluding that the change in status was immediately effective at the time the township acquired the property, that conclusion can be inferred based on our holding-the township should have known that the property was exempt by the change in ownership, which change it was clearly aware of.