Taylor v. Coatesville Area School District

Opinion by

Judge Mencer,

Appellant, one of a group of 32 taxpayers, sought, in the Court of Common Pleas of Chester County, to have the occupation tax resolution enacted by the Coatesville Area School District declared invalid and unconstitutional. The authority for the School District’s action was The Local Tax Enabling Act, Act of December 31, 1965, P. L. 1257, §1 et seq., 53 P.S. §6901 et seq. (Supp. 1970). Appellant appealed to the lower court from a reenactment on June 25, 1970 of an occupational tax resolution enacted on May 21, 1968. Since the rate of the tax was to be changed from 250…