Tax Exemption for Property That Is Used In Generating Electricity
In Atlantic City Elec. Co. v. United School District, 780 A.2d 766 (Pa. Cmwlth. 2001), property that was used in generating electricity was exempt from local taxation under the applicable statute, which was later amended to remove the property from local tax exemption.
The school board thereafter passed a resolution directing the county assessment office to add all electric generation properties to the tax rolls.
The owner appellant argued that the addition of its property to the tax rolls constituted an unlawful spot reassessment.
In rejecting this argument, the Court held at pages 772 - 773:
The present case involves the addition of property to the tax rolls after an exemption was statutorily abolished.
The owner's complaint really is with the constitutionality of Act 4 the amending act as implemented through the assessment laws, but it has not articulated an argument as to why the legislature may not act for policy reasons to change the manner of regulation of a particular industry under the applicable equal protection analysis.... Similarly, ... the District did not treat the owner's property differently from all others.... All properties are subject to the mandates of the assessment laws as amended.