Legal Opinion
Twp. of Washington, Westmoreland County v. Twp. of Upper Burrell, Westmoreland County and Burrell SD
Commonwealth Court of Pennsylvania
Decided April 11, 2018No. 33 C.D. 2016PublishedCited by 9 opinions
1Opinion of the Court
OPINION BY JUDGE WOJCIK
This case of first impression concerns a uniquely situated commercial property that straddles the boundary between two municipalities, Washington Township and Upper Burrell Township, each of which claims a share of the annual local services tax of $52 paid by each of the 750 employees who work there. In this appeal, Washington Township contends that the Court of Common Pleas of Westmoreland County (trial court) erred and abused its discretion in its interpretation of the Local Tax Enabling Act (Act) 2 and its unequal allocation of the local services tax between the…
2Cases cited17 opinions
- Bowling v. Office of Open RecordsSupreme Court of Pennsylvania · 2013
- Oliver v. City of PittsburghSupreme Court of Pennsylvania · 2011
- Ramich v. Worker's Compensation Appeal BoardSupreme Court of Pennsylvania · 2001
- Board of Revision of Taxes, City of Philadelphia v. City of PhiladelphiaSupreme Court of Pennsylvania · 2010
- Mercury Trucking, Inc. v. Pennsylvania Public Utility CommissionSupreme Court of Pennsylvania · 2012
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- A.R. Cox, Jr. v. Johnstown Housing AuthorityCommonwealth Court of Pennsylvania · 2019
- In Re: Nom. Papers of B. DeNeice Welch as a Candidate for Pittsburgh City Council-District 9 ~ Appeal of: C. BrownCommonwealth Court of Pennsylvania · 2019
- L. Edinger v. Rhodes Salvage/E. Rhodes (WCAB)Commonwealth Court of Pennsylvania · 2023
- Pan Diners, Inc. v. Monroe County TCB & P. Pandya ~ Appeal of: P. PandyaCommonwealth Court of Pennsylvania · 2025
- Phoebe Services, Inc. v. City of Allentown & City of Allentown Tax Appeal BoardCommonwealth Court of Pennsylvania · 2021
4 more not listed; retrieve them via the Exa API.