Central Dauphin School District v. American Casualty Co.

WIEAND, Judge:

The Board of Education of the Central Dauphin School District adopted a resolution which imposed a tax on the occupations of all persons eighteen years of age or older who resided in the district. On March 14, 1975, the Court of Common Pleas of Dauphin County held the resolution invalid as to persons who were not engaged in a gainful occupa tion, e. g., homemakers and retirees. 1 As a result of this ruling, the school district refunded $529,000 in tax monies collected from those exempt taxpayers who submitted written claims in accordance with the Act of May 21, 1943, P.L. 349,…