Susquehanna Coal Co. v. Mount Carmel Area School District

OPINION BY

President Judge COLINS.

Mount Carmel Area School District appeals from an order of the Court of Common Pleas of Northumberland County that found invalid a 10% tax imposed by the School District on the rental income derived from leases on unimproved land. We reverse the trial court.

In June of 1989 Susquehanna Coal Company sought a declaratory judgment declaring the newly enacted rental income tax invalid. Interlocutory orders have been appealed to us twice. The last time this case was before us the trial court had granted the School District’s demurrer, finding that the tax was not…