Law360 (July 14, 2021, 3:06 p.m. EDT) – Two hotels owned by the Erie County Convention Center Authority are exempt from property tax ruled Wednesday due to their association with the Pennsylvania state appeals court.
The Commonwealth Court en banc ruled that the Sheraton and Courtyard hotels, while partially serving the public, are exempt from city and school district property tax under state law because they were built to host events at the agency’s Bayfront Convention Center support.
“Mixing the use of the Sheraton and Courtyard hotel rooms by the general public with those used for BCC-related functions in no way compromises immunity …”
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