Legal Opinion
Rose View Manor, Inc. v. City of Williamsport
Commonwealth Court of Pennsylvania
Decided July 30, 1993No. 2349 C.D. 1992PublishedCited by 4 opinions
1Opinion of the Court
NARICK, Senior Judge.
Rose View Manor, Inc. (Rose View) appeals the dismissal of the complaint filed as a class action for declaratory judgment in the Court of Common Pleas of Lycoming County in which Rose View sought an exemption from the City of Williamsport and Williamsport Area School District (Williamsport) business privilege tax. We affirm.
The Commonwealth of Pennsylvania (Commonwealth) has licensed Rose View to operate a private, for profit musing home. The Commonwealth charges Rose View an annual license renewal fee of $200.00 plus $2.00 per in-patient bed. Williamsport enacted a…
2Cases cited24 opinions
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
- Western Pennsylvania Restaurant Ass'n v. PittsburghSupreme Court of Pennsylvania · 1951
- National Biscuit Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1953
- F. J. Busse Co. v. PittsburghSupreme Court of Pennsylvania · 1971
- City of Pittsburgh v. Allegheny Valley BankSupreme Court of Pennsylvania · 1980
19 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Clement & Muller, Inc. v. Tax Review Board of PhiladelphiaCommonwealth Court of Pennsylvania · 1995
- Provident Mutual Life Insurance Co. of Philadelphia v. Tax Review Board of PhiladelphiaCommonwealth Court of Pennsylvania · 1995
- Industrial Valley Title Insurance v. School District of PhiladelphiaCommonwealth Court of Pennsylvania · 1995
- Mid-Atlantic Systems of WPA, Inc. v. The Tax Office of the Municipality of MonroevilleCommonwealth Court of Pennsylvania · 2019