Legal Opinion
Oz Gas, Ltd. v. Warren Area School District
Supreme Court of Pennsylvania
Decided December 27, 2007No. 10, 11, 12 WAP 2006PublishedCited by 26 opinions
1Opinion of the Court
OPINION
Justice CASTILLE.
This appeal presents questions regarding the effect of this Court’s decision in Independent Oil and Gas Association v. Board of Assessment Appeals of Fayette County, 572 Pa. 240, 814 A.2d 180 (2002) (“IOGA”). IOGA held that Section 201(a) of the General County Assessment Law, 72 P.S. § 5020-201(a), precludes counties from collecting taxes on oil and gas reserves that remain in the ground. The specific issues are whether IOGA should apply retroactively and whether Section 5566b of the Local Tax Collection Law, 72 P.S. § 5511.1 et seq., governing refunds of taxes paid…
2Cases cited21 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
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3Cited by26 opinions
- Mount Airy 1, LLC v. Pennsylvania Department of RevenueSupreme Court of Pennsylvania · 2016
- Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, Department of RevenueSupreme Court of Pennsylvania · 2017
- Herder Spring Hunting Club v. Keller, ApltsSupreme Court of Pennsylvania · 2016
- Cornwall Mountain Investments, L.P. v. Thomas E. Proctor Heirs TrustSuperior Court of Pennsylvania · 2017
- Sands Bethworks Gaming, LLC v. Pa. Dep't of RevenueSupreme Court of Pennsylvania · 2019
21 more not listed; retrieve them via the Exa API.