City of Harrisburg v. McNulty

CRAIG, President Judge.

The petitioner, the City of Harrisburg, has filed a motion for partial judgment on the pleadings for the narrow purpose of declaring an administrative regulation invalid.

The city filed a class action on behalf of itself and all other similarly situated local tax authorities as defined by the Public Utility Realty Tax Act, Act of March 4, 1971, P.L. 6, No. 2, art. XI-A, §§ 1101-A — 1108-A, added by, Act of July 4, 1979, P.L. 60, as amended, 72 P.S. §§ 8101-A — 8108-A, against the *595Secretary of the Department of Revenue, seeking declaratory judgment and mandamus. That…