Southeast Delco School District v. Shapp

OPINION OF THE COURT

POMEROY, Justice.

This suit in equity was brought in the Commonwealth Court 1 by the appellant, the Southeast Delco School District, on behalf of itself and all other similarly situated local taxing authorities, to compel distribution by the Commonwealth to them of up to eighty million dollars collected in the years 1970 to 1974, inclusively, pursuant to the Public Utility Realty Tax Act, Act of March 10, 1970, P.L. 168, as amended, 72 P.S. § 3271 et seq. [hereinafter "PURTA”]. The defendants, various Commonwealth officials, filed preliminary objections in the nature of a…