Carlisle Deposit Bank & Trust Co. v. Cumberland County Commissioners

Reese, P. J.,

In this proceeding we are asked for a declaratory judgment construing the provisions of the Act of May 21, 1943, P. L. 571, known as “The Fourth to Eighth Class County Assessment Law”, which creates the machinery and procedure for making assessments for taxation in counties of the fourth, fifth, sixth, seventh, and eighth classes.

More particularly, we are asked to determine what, under the foregoing act, is the proper method and time for making assessments of the classes of personal property which, under the Act of June 17, 1913, P. L. 507, are made taxable annually for county…