Heisey v. Elizabethtown Area School District

OPINION OF THE COURT

The Elizabethtown Area School District appeals from an order of the Commonwealth Court, 67 Pa.Cmwlth. 27, 445 A.2d 1344, reversing an order of the Court of Common Pleas of Lancaster County and invalidating the application of a one-percent school district tax on the cost of construction activity to residential construction. A divided Commonwealth Court deemed the tax “unreasonable” under section 6 of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6906 (1972), on the ground that the tax unduly burdens both new homeowners and…