Borough of Grove City v. Unemployment Compensation Board of Review

OPINION BY

Judge FRIEDMAN.

The Borough of Grove City (Borough) petitions for review of the August 16, 2006, order of the Unemployment Compensation Board of Review (UCBR), which reversed the decision of a referee and granted benefits to Michael E. Cooney (Claimant). We reverse.

Claimant was elected tax collector for the Borough, beginning in January 2002, and he served in that position until December 31, 2005. Under section 1086 of The Borough Code (Code), 1 Claimant was responsible for the collection of various taxes levied within the Borough, but, as the elected tax collector, Claimant could…