Legal Opinion

Woolworth Co. v. Pittsburgh

Commonwealth Court of Pennsylvania

Decided July 8, 1971No. Appeals Nos. 103 C.D. 1971, 144 C.D. 1971 and 173 C.D. 1971PublishedCited by 10 opinions

1Opinion of the Court

Opinion by

President Judge Bowman,

As an amendment to Section 17 of the Act of June 21, 1939, P. L. 626, relating to assessment of property for tax purposes in second class counties, the General Assembly enacted the Act of June 22, 1970, P. L.

(Act No. 138), 72 P.S. 5452.17, which in full text reads: “No appeal taken from any assessment made under this act shall affect the validity of any taxes assessed, nor shall it prevent the collection of the taxes based upon the assessment, if such assessment shall thereafter be reduced, an exoneration shall be granted for the proper amount to equalize such…

2Cases cited3 opinions

  1. Kritz EstateSupreme Court of Pennsylvania · 1956
  2. Gregory v. StateCalifornia Supreme Court · 1948
  3. Longacre Park Heating Co. v. Delaware CountySuperior Court of Pennsylvania · 1946

3Cited by10 opinions

  1. Velazquez v. UPMC Bedford Memorial HospitalDistrict Court, W.D. Pennsylvania · 2004
  2. Frantz v. Baldwin-Whitehall School DistrictCommonwealth Court of Pennsylvania · 1973
  3. Clark v. Essex International, Inc.District Court, E.D. Pennsylvania · 1976
  4. S. D. Richman Sons, Inc. v. Commonwealth, Board of Finance & RevenueCommonwealth Court of Pennsylvania · 1980
  5. Monongahela Connecting Railroad v. City of PittsburghCommonwealth Court of Pennsylvania · 1979

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