A property tax of more than $200,000 levied on Penn State and the State College Spikes by Centre County has gone unpaid for this year, and the university is now in the process of appealing the payment.

Centre County sent a notice to both Penn State and the Spikes after the tax was not paid. Board of Commissioners Chairman Chris Exarchos said the tax was levied because of a prior agreement with Penn State.

"The county believes that Medlar field is taxable because it is being rented out to a profitable business," Exarchos said. "We have an agreement with Penn State that when they rent it out to a profitable business, it is taxable."

According to Spikes lawyer Dusty Elias Kirk, the team was notified of the tax on March 21. This came as a surprise to Spikes President and Managing Partner Chuck Greenberg.

Greenberg said he had no idea why he received notice of the tax, adding that it is a matter between the university and the government.

The Spikes have an operating agreement with Penn State to use the stadium for their games, but the university owns the structure itself.

"We received notice of the tax and we responded," Greenberg said. "But the university owns the property and this should be a matter between the university and the government."

According to Elias Kirk, the notification the Spikes received told them they had to pay the tax. At the moment, the university is filing an appeal against the tax, and Elias Kirk believes a hearing will be scheduled sometime in the fall, either in September or October.

Exarchos also said Penn State is currently in a process of appeals, and he expects a hearing between now and the end of the summer.

If the appeals do not rule in favor of the university and the Spikes, the tax will have to be paid to the county. If the Spikes have to pay, however, they don't foresee it affecting this season.

"If a tax of that magnitude is levied on the Spikes, we would be unable to operate," Greenberg said. "But I don't anticipate that happening."

James M. Horne, the university's attorney from the McQuaide Blasko firm, did not return multiple calls about the issue.

Mark Kellerman, County Chief Assessor, could not be reached for comment about the levied tax and breakdown of the dues.