Coolspring Stone Supply, Inc. v. County of Fayette

OPINION

Justice CASTILLE.

The issue in this case is whether real estate taxes may be imposed on leasehold interests in subsurface limestone following this Court’s decision in Independent Oil & Gas Association v. Board of Assessment of Fayette County, 572 Pa. 240, 814 A.2d 180 (2002) (“IOGA ”), where we held that Pennsylvania law does not authorize the imposition of ad valorem taxes on oil and gas interests.1 The instant case began when Coolspring Stone Supply, Inc. (“appellant”), challenged the tax on its leasehold subsurface limestone interest levied by the County of Fayette, North Union…