Selinsgrove Area School District v. Krebs

McCLURE, P.J.,

On January 20, 1984, Selinsgrove Area School District filed a complaint in assumpsit against defendants to collect per capita taxes levied on defendants by the school district for the fiscal year 1980-81. The total tax due was $10 per person or $20 for both defendants. However, the school district seeks judgment against defendants in the aggregate sum of $154.30, plus costs of suit calculated as follows:

Lamar Beverly

$10.00 $10.00 Face amount of tax.50 .50 5 percent penalty (72 P.S. §5511.10, §10 of the Act of May 25, 1945, P.L. 1050)

$ 1.00 . $ 1.00 10 percent penalty (72 P.S.…