Williams Grove, Inc. v. Cumberland Valley School District

SHEELY, J.,

A hearing was held before this court on a series of appeals by Williams Grove, Inc., an amusement park proprietor, from assessments of penalties for late payments of amusement taxes due in 1978, 1979 and 1980. All parties herein mentioned are located in Cumberland County, Pa.

On November 6, 1980, Cumberland Valley School District (hereinafter CV) issued Notices of Assessment of Deficiency in Payment of Admissions/Amusement Tax for the years 1978 and 1979. Thereafter, Williams Grove, Inc. appealed for a hearing before CV, which hearing was held on December 15, 1980. On January 19,…