The Pennsylvania Supreme Court heard arguments March 12 over whether the General Assembly has the power to overturn a court ruling through retroactive legislation.
In Friends of Pennsylvania Leadership Charter School v. Chester County Board of Assessment Appeals, a three-judge panel of the Commonwealth Court unanimously affirmed the ruling of a Chester County trial judge, finding unconstitutional Section 1722-A(e)(3) of the Public School Code of 1949, in which the legislature amended the law to exempt nonprofit corporations and associated nonprofit foundations that lease property to charter and cyber charter schools from real estate taxes and provided for retroactive application to allow eligible entities to recoup real estate taxes they previously paid.
