Lower Dauphin School District v. Kutler

Concurring and Dissenting Opinion by

Judge Doyle:

I respectfully dissent and concur only in the result reached by the majority with regard to retired persons.

Section 2 of The Local Tax Enabling Act (Act), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6902 provides, in pertinent part:

*94The duly constituted authorities of the following political subdivisions . . . may, in their discretion, by ordinance or resolution, for general purposes, levy, assess and collect or provide for the levying, assessment and collection of such taxes as they shall determine on persons, transactions,…