Legal Opinion
Carl v. Southern Columbia Area School District
Commonwealth Court of Pennsylvania
Decided April 6, 1979No. Appeal, No. 2405 C.D. 1977PublishedCited by 9 opinions
1Opinion of the Court
Opinion by
Judge Blatt,
This is an appeal by the Southern Columbia Area School District (School District) from an order of the Court of Common Pleas of Columbia County declaring the School District’s occupation tax unconstitutional.
Pursuant to the provisions of The Local Tax Enabling Act,1 the School District, which is comprised of six municipalities located in Columbia County and one municipality in Northumberland County, initially enacted an occupational tax for the fiscal year July 1, 1975 to July 1, 1976, at a rate of 53% of the assessed occupational valuation. Subsequently this tax was…
2Cases cited6 opinions
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Amidon v. KaneCommonwealth Court of Pennsylvania · 1971
- Crosson v. Downingtown Area School DistrictSupreme Court of Pennsylvania · 1970
- School District v. W. T. Grant Corp.Commonwealth Court of Pennsylvania · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Hudson v. Union CountyCommonwealth Court of Pennsylvania · 1980
- D/K Beauty Supply, Inc. v. North Huntingdon TownshipCommonwealth Court of Pennsylvania · 1982
- Leonard v. ThornburghCommonwealth Court of Pennsylvania · 1984
- Hibbs v. Chester-Upland School DistrictCommonwealth Court of Pennsylvania · 1992
4 more not listed; retrieve them via the Exa API.