KingSpry proudly congratulates attorney Jonathan M. Huerta, who has achieved a Pennsylvania Supreme Court victory in a case he argued on March 5, 2024.
The Pennsylvania Supreme Court is the highest court in the Commonwealth and the oldest appellate court in the nation.
In Circle of Seasons Charter School, Appellee V. Northwestern Lehigh School District, Appellant, the Supreme Court unanimously ruled in favor of the District, thereby dismissing a Charter’s School attempt to collaterally attack real estate taxes collected and preserving over a quarter of a million dollars of school district funds.
Huerta, who is a partner with KingSpry and chair of the firm’s Local Taxation and Assessment Appeals Group, noted, “we are pleased with the result and happy it provides finality to a lingering controversy. The District is now assured that they will not have to incur an unbudgeted expense for taxes properly paid in long since closed budgets.”
The key issues in the case were whether exemptions are automatic under the charter school law or whether Circle of Seasons failed to exhaust its administrative remedies by not challenging the reassessment before the Board, and whether the Commonwealth Court erred in granting nunc pro tunc relief based on the defective notices.
The Supreme Court held that when tax-exempt property is sold, the county assessment office can reassess it as taxable, and the new owner bears the burden of establishing the property’s continued right to tax exemption. The Court also found the Commonwealth Court erred in granting nunc pro tunc relief, as the Charter School had an opportunity to challenge the assessments but neglected to diligently pursue relief. The Court reversed the Commonwealth Court’s order and reinstated the trial court’s dismissal of the Charter School’s complaint.
“It is important to note that Charter Schools, as public schools, are entitled to tax exemption, but not tax immunity,” Huerta said in his write-up of the case, “Exemptions are not automatic, and the requesting party bears the burden of proving entitlement to exemption.”
