Friends of Pennsylvania Leadership Charter School appealed from the order of the Commonwealth Court which held that the retroactive real estate tax exemption provided in Section 1722–A(e)(3) of the Public School Code, 24 P.S. 17–1722–A(e)(3), was unconstitutional.
The Supreme Court of Pennsylvania affirmed the Commonwealth Court, albeit employing different reasoning, concluding that retroactive application of the real estate tax exemption of Section 1722–A(e)(3) is unconstitutional under the Pennsylvania Constitution because it violates the separation of powers doctrine.