Reizes v. Weller

Opinion by

Judge Palladino,

This is an appeal by Leslie N. Reizes (Appellant) from an order of the Court of Common Pleas of Bradford County (trial court) which granted summary judgment in favor of the tax collector for the Athens Area School District (District). We affirm.

Appellant has been a resident of the District since 1979. Appellant is an attorney and practices law in Waverly, New York. He was not admitted to practice in Pennsylvania until 1981. In 1979 and 1980 he was assessed an occupation tax, based upon his occupation as an attorney, pursuant to Section 2 of The Local Tax Enabling…