Remmey v. Centennial School District

BORTNER, J.,

Donald B. Remmey, Inc. (Remmey) brought this action pursuant to 72 P.S. 5566(c)1 to recover tax monies paid to Centennial School District (Centennial). The case was heard by this court without a jury whereupon findings of fact, conclusions of law and a decision in favor of plaintiff were entered. Defendant filed timely exceptions which, after a hearing by the court en banc, were denied and a final judgment entered in favor of plaintiff. Centennial has appealed and we enter the following opinion.

On May 25, 1976, Centennial adopted a Business Privilege Tax Resolution. Remmey…