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PAUL L. SMITH, INC. ET AL. v. S. YORK CO. S. D.

No. 807 C.D. 1978.

44 Pa.Commw. 227 (1979)

Paul L. Smith, Inc., Ervin L. Hare & Genevieve W. Hare, his wife, Baycrest Homes, Inc. & York County Builders, Appellants v. Southern York County School District, Appellee.

Commonwealth Court of Pennsylvania.

July 13, 1979.

Attorney(s) appearing for the Case

J. Richard Oare and Leo E. Gribbin, Jr., with them, Stetler & Gribbin, for appellants.

Howell C. Mette, with him Jeffrey C. Bortner, Jack M. Stover, and Shearer, Mette and Woodside, for appellee.

Argued March 7, 1979, before President Judge BOWMAN and Judges WILKINSON, JR., MENCER, ROGERS, BLATT, DiSALLE and MacPHAIL. Judges CRUMLISH, JR. and CRAIG did not participate.

OPINION BY JUDGE MacPHAIL, July 13, 1979:

On May 26, 1977, the Southern York County School District (District) adopted a Residential Construction Tax Resolution (Resolution) for general revenue purposes imposing a tax of $875.00 on (1) the privilege and transaction of applying for a building permit from any municipality to construct a residence or to convert an improvement to realty into a residence within the District and (2) the privilege and transaction of constructing...

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