Legal Opinion
Capitol Associates v. School District of Harrisburg
Commonwealth Court of Pennsylvania
Decided November 13, 1996PublishedCited by 6 opinions
1Opinion of the Court
COLINS, President Judge.
The School District of the City of Harrisburg (School District) appeals from the October 31, 1995 order of the Court of Common Pleas of Dauphin County (Common Pleas) invalidating the School District’s parking tax as applied to the Harrisburg Parking Authority (HPA); Dauphin County and Dauphin County General Authority (DCGA); and Capitol Associates, Park-Mor, and Pennsylvania Garages (private operators). We reverse.
In June 1995, the School District, pursuant to Section 2 of the Local Tax Enabling Act (LTEA),1 adopted Resolution 309 (Resolution or Parking Tax), assessing…
2Cases cited9 opinions
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
- Commonwealth v. Erie Metropolitan Transit AuthoritySupreme Court of Pennsylvania · 1971
- Alco Parking Corp. v. PittsburghSupreme Court of Pennsylvania · 1973
- Moon Area School District v. GarzonySupreme Court of Pennsylvania · 1989
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Northern Tier Solid Waste Authority v. Commonwealth, Department of RevenueCommonwealth Court of Pennsylvania · 2004
- Susquehanna Area Regional Airport Authority v. Middletown Area School DistrictCommonwealth Court of Pennsylvania · 2007
- Betsy King LPGA Classic, Inc. v. Township of RichmondCommonwealth Court of Pennsylvania · 1999
- Betsy King LPGA Classic, Inc. v. Township of RichmondCommonwealth Court of Pennsylvania · 1999
- School District of Philadelphia v. Tax Review Board ex rel. Realen Gateway Development Associates, L.P.Commonwealth Court of Pennsylvania · 1997
1 more not listed; retrieve them via the Exa API.