School Districts of Deer Lakes & Allegheny Valley v. Kane

OPINION OF THE COURT

POMEROY, Justice.

In this appeal we are presented with a challenge to the constitutionality of Section 6(b), the so-called forfeiture provision, of the Public Utility Realty Tax Act, Act of March 10, 1970, P.L. 168, No. 66, § 6, 72 P.S. § 3271 et seq.' (Supp.1975) [hereinafter PURTA,] in light of Article VIII, Section 4 of the Pennsylvania Constitution of 1968. 1 We have concluded that the challenge must fail.

Before addressing the merits of the issue presented, it is necessary to give some of the background of the constitutional provision under consideration and a summary…