Tyrone Area School District v. Delbaggio

NARICK, Senior Judge.

George F. Delbaggio, Charles Delbaggio, and Richard E. Sprankle (collectively, Taxpayers) appeal from the orders of the Court of Common Pleas of Blair County that entered judgment in favor of the Tyrone Area School District against Taxpayers. We affirm.

On July 1, 1964, the School District enacted a resolution which required payment of an occupation tax by all persons residing within the School District. In 1989 and 1990, the School District filed three separate actions against the individual Taxpayers for the collection of delinquent occupation assessment taxes dating as…