Legal Opinion
City of Philadelphia, Department of Revenue v. Tax Review Board ex rel. Temple University
Pennsylvania Court of Common Pleas, Philadelphia County
Decided February 13, 1996No. 9504-0133Published
1Opinion of the Court
HERRON, J.,
BACKGROUND
The petitioner, City of Philadelphia, Department of Revenue, is appealing a decision by the Philadelphia Tax Review Board in favor of respondent, Temple University.
Temple filed a “petition for refund appeal” with the Tax Review Board in October 1994. In its petition, Temple requested, inter alia, that the City’s decision to impose a parking tax on Temple’s parking decal registration fees be reversed.1
On March 14, 1995, the Tax Review Board held a public hearing on this petition and thereafter issued its findings of fact. The board noted that Temple offered various parking…
2Cases cited7 opinions
- Philadelphia Housing Authority v. Commonwealth, Pennsylvania Labor Relations BoardSupreme Court of Pennsylvania · 1985
- In re The Appeal of Neshaminy Auto Villa Ltd.Commonwealth Court of Pennsylvania · 1976
- City of Philadelphia v. Board of License & Inspection Review Ex Rel. Parkway Corp.Commonwealth Court of Pennsylvania · 1991
- Insinger MacHine Co. v. Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 1994
- Robeson v. Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 1974
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