Legal Opinion

Clifton v. Allegheny County

Supreme Court of Pennsylvania

Decided April 29, 2009No. 20 WAP 2007, 21 WAP 2007PublishedCited by 106 opinions

1Opinion of the Court

*669 OPINION

Chief Justice CASTILLE.

“Controversies growing out of the assessment and collection of taxes are as old as civilization. To question the assessment, to doubt the levy, and to delay the collector may be classed among those inalienable rights of mankind not guaranteed by any Constitution, but very generally asserted under the law of human nature.” Delaware, L. & W.R. Co. ’s Tax Assessment, 224 Pa. 240, 73 A. 429, 430 (1909). The present appeals call for us to consider the constitutionality of Pennsylvania’s property assessment laws.1 Presently, the assessment laws of the Commonwealth…

2Cases cited58 opinions

  1. United States v. SalernoSupreme Court of the United States · 1987
  2. Broadrick v. OklahomaSupreme Court of the United States · 1973
  3. Atkins v. VirginiaSupreme Court of the United States · 2002
  4. Bartlett v. StricklandSupreme Court of the United States · 2009
  5. Washington v. GlucksbergSupreme Court of the United States · 1997

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3Cited by106 opinions

  1. Commonwealth v. TurnerSupreme Court of Pennsylvania · 2013
  2. Robinson Township v. CommonwealthSupreme Court of Pennsylvania · 2013
  3. Wirth v. CommonwealthSupreme Court of Pennsylvania · 2014
  4. Hospital & Healthsystem Ass'n v. CommonwealthSupreme Court of Pennsylvania · 2013
  5. Valley Forge Towers Apartments N, LP v. Upper Merion Area School DistrictSupreme Court of Pennsylvania · 2017

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