Saw Creek Community Association, Inc. v. County of Pike and The Pike County Board of Assessment Appeals

Summary

The Supreme Court of Pennsylvania held that a restaurant and real estate sales office located within a planned community and owned by its homeowners' association were common facilities under the Uniform Planned Community Act. The court concluded that the facilities were exempt from separate assessment and taxation even though the association leased them to private parties and residents did not have free and unfettered access. The court affirmed the Commonwealth Court's order.

Holdings

1. Property qualifies as a common facility under 68 Pa.C.S. § 5103 when it is located within the planned community, is owned by or leased to the homeowners' association, and is not a unit designated for separate ownership or occupancy. The restaurant and sales office satisfied those requirements.
2. All property that qualifies as a common facility under the Act is exempt from separate assessment and taxation under 68 Pa.C.S. § 5105(b)(1), which states that no separate assessed value shall be attributed to and no separate tax imposed against common facilities.
3. Saw Creek homeowners retained appurtenant interests in the restaurant and sales office even though the Association leased the facilities to private parties and did not keep them open for homeowners' free and unfettered use.

Questions Presented

1. Whether the Association's restaurant and real estate sales office qualified as common facilities under the Pennsylvania Uniform Planned Community Act.
2. Whether common facilities are exempt from separate assessment and taxation under 68 Pa.C.S. § 5105(b)(1) even when leased to private parties and not available to homeowners for free and unfettered use.
3. Whether Saw Creek homeowners retained appurtenant interests in the facilities despite the private leases.

Disposition

affirmed