Downingtown Area SD v. Chester Cnty Bd of Assmt.

Summary

The Supreme Court of Pennsylvania held that a school district’s policy of using a $10,000 monetary threshold to select properties for assessment appeals does not violate the Uniformity Clause of the Pennsylvania Constitution, and that the district’s application of that policy was not arbitrary or discriminatory. Accordingly, the Court vacated the Commonwealth Court’s judgment and remanded for further proceedings. The opinion was accompanied by two dissenting opinions criticizing the majority’s view of uniformity and revenue maximization.