Haberman Appeal

Opinion by

Judge DiSalle,

This ease involves an appeal from an order of the Court of Common Pleas of Montgomery County dated February 22, 1977. The order dismissed the appeal of Jack Haberman (Appellant) from an adjudication by the Board of Assessment Appeals of Montgomery County (Board), rejecting his challenge to an occupation tax assessment.

The Perkiomen Valley School District adopted a resolution providing for an occupation tax to be imposed, assessed, and levied upon residents within its jurisdiction pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended,…