• "Common Facilities" Under Pennsylvania's Uniform Planned Community Act are Exempt from Separate Assessment and Taxation Regardless of Use
  • August 12, 2003
  • Law Firm: Duane Morris LLP - Philadelphia Office
  • The Commonwealth Court of Pennsylvania recently decided a significant issue for homeowners associations in planned communities in Pennsylvania. The case is entitled Saw Creek Estates Community Association, Inc. v. County of Pike and the Pike County Board of Assessment Appeals. The question presented by the case is whether a restaurant and a real estate office operated by business entities in two buildings owned by a homeowners association in a planned community constitute "common facilities" that are exempt from separate assessment and taxation under Pennsylvania's Uniform Planned Community Act (the Act).