Baltimore Life Insurance v. Spring Garden Township

MIRARCHI, Jr., Senior Judge.

Spring Garden Township and Sharon Kraus, the Township’s Fiscal Officer (collectively, Township) appeal from an order of the Court of Common Pleas of York County (trial court) which found that The Baltimore Life Insurance Company and Life of Maryland (collectively, Insurance Companies) were not hable for payment of business privilege taxes to the Township.

The facts, as stipulated by the parties, are as fohows. The Insurance Companies are licensed insurers within the Commonwealth and, as such, are under the regulatory supervision of the Pennsylvania Insurance…