A school district that argued only that hospital property was “underassessed” in a proceeding before the municipal taxing authority may not argue for the first time on appeal to court that the property should not be exempt at all, the Pennsylvania Commonwealth Court has held. The case was decided more than 8 years after the Chester-Upland School District first challenged the assessment of the Crozer-Chester Medical Center and a nearby former convent owned by Crozer-Keystone Health System in the City of Chester. The City had assessed the hospital property at $11.9 million and the convent at $475,000 for the 2015-2017 triennial period. Both properties were tax-exempt at the time of the...