Supreme Court of Pennsylvania April 25, 2012 (Tech One Associates v. Board of Property Assessment, Appeals & Review)

OPINION

Justice TODD.

This appeal concerns the validity of a single unified assessment of both a tract of land, and the buildings of a shopping center, movie theater, and restaurant located on the land, where the land is owned by one business entity — Appellant Tech One *687Associates — and the buildings and surrounding improvements to the land were constructed by a second business entity— “Terra