Legal Opinion
City of Harrisburg v. School District of Harrisburg
Supreme Court of Pennsylvania
Decided April 6, 1998No. 177 M.D. Appeal Docket 1996PublishedCited by 18 opinions
1Opinion of the Court
OPINION
NEWMAN, Justice.
The City of Harrisburg and individual taxpayers (the City, collectively) appeal from a Commonwealth Court Order upholding a tax imposed by the School District of the City of Harrisburg (School District) on the privilege of leasing tax exempt realty. Because we hold that the tax unconstitutional ly distinguishes between lessees of tax exempt and nonexempt realty, we reverse.
BACKGROUND
On June 27, 1994, the Board of Directors of the School District passed Resolution 276, entitled “School District Tax on the Privilege of Leasing Tax Exempt Realty,” which imposed a tax of…
2Cases cited14 opinions
- Borough of Green Tree v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1974
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
- Lynnebrook and Woodbrook Associates, Lp Ex Rel. Lynnebrook Manor, Inc. v. MillersvilleSupreme Court of Pennsylvania · 2008
- Tech One Associates v. Board of Property Assessment, Appeals & ReviewCommonwealth Court of Pennsylvania · 2009
- Conley Motor Inns, Inc. v. Township of Penn.Commonwealth Court of Pennsylvania · 1999
- Fish v. Township of Lower MerionCommonwealth Court of Pennsylvania · 2014
13 more not listed; retrieve them via the Exa API.