In re the Council of Aliquippa

Opinion by

President Judge Crumlish,

The Borough Council of Aliquippa appeals a Beaver County Common Pleas Court decision denying its petition seeking authorization to issue general obligation bonds or notes grounded on the “unfunded debt” provisions of the Local Government Unit Debt Act.1 Specifically, the Borough appeals that part of the court’s order which denied unfunded debt status for (1) a judgment, entered April 28, 1980, in favor of Jones & Laughlin Steel Corporation (J & L); the Borough had denied J & L’s $1,215,000 tax assessment for the years 1976-80, and (2) the balance due…