Legal Opinion

Franklin Township School District v. Sharrah

Pennsylvania Court of Common Pleas, Adams County

Decided March 17, 1956No. 99Published

1Opinion of the Court

Sheely, P. J.,

This matter is before the court on the school district’s demurrer to defendant’s affidavit of defense to a scire facias sur tax lien issued by the school district. The demurrer admits, at least for the purpose of this proceeding, the facts alleged in the affidavit of defense but questions the sufficiency of the defense. According to the affidavit of defense the facts are as follows:

Defendant purchased a tract of land in Franklin Township in 1952 for a consideration of $1,400 and later sold one-half of the lot for $700. The remaining one-half was assessed for tax purposes in 1953…

2Cases cited4 opinions

  1. Susquehanna Collieries Company's AppealSupreme Court of Pennsylvania · 1939
  2. Clinton School District's AppealSupreme Court of Pennsylvania · 1868
  3. School Directors of Bedford Borough v. AndersonSupreme Court of Pennsylvania · 1863
  4. Marcus Hook Borough School District v. Board for Assessment & Revision of TaxesSupreme Court of Pennsylvania · 1948

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