Rochester & Pittsburgh Coal Co. v. Indiana County Board of Assessment

Opinion by

Mr. Justice Cohen,

This is an action in equity brought by the Rochester & Pittsburgh Coal Company (Rochester) to enjoin application of a revised method of taxation undertaken by the Board of Assessment and Revision of Taxes of Indiana County (Board). Rochester, appellant, contends that the classifications created and the rates applied violate the Equal Protection Clause, the Uniformity Clause and The Fourth to Eighth Class County Assessment Law, Act of May 21, 1943, P. L. 571, Art. I, §101 et seq., 72 P.S. §5453.101 et seq. Appellee filed preliminary objections alleging that this was…