Delaware Valley Apartment House Owners' Ass'n v. Commonwealth, Department of Revenue

Dissenting Opinion by

President Judge Bowman :

I respectfully dissent. I-agree that statutory remedies afforded to obtain a refund of taxes unlawfully collected are not germane to an issue of our jurisdiction to entertain a declaratory judgment proceedings as petitioners here do not seek a refund of taxes. I would, however, conclude that a declaratory judgment action does not lie in this case because other provisions of the Tax Reform Code of 1971, Act of March *6244, 1971, P.L. 6, as amended, 72 P.S. §7101 et seq., provide a specific form of remedy available to petitioners. Its provisions allowing…