IN RE: PETITION OF MAUSOLEUM CONS. CO.

No. 50 T.D. 1979.

55 Pa.Commw. 504 (1980)

In Re: Petition of Mausoleum Construction Company, a non-profit corporation. Shaler Area School District, Appellant.

Commonwealth Court of Pennsylvania.

December 22, 1980.


Attorney(s) appearing for the Case

Stewart A. Karn, Zimmer & Dice, for appellant.

Thomas H. Welsh, Metz, Cook, Hanna & Kelly, for appellee.

Argued November 19, 1980, before Judges BLATT, CRAIG and MacPHAIL, sitting as a panel of three.


OPINION BY JUDGE CRAIG, December 22, 1980:

Shaler Area School District (district) appeals from the order of the Court of Common Pleas of Allegheny County striking the district's liens against property of taxpayer Mausoleum Construction Company, for real estate taxes for the years 1946 to 1973.

During those years, taxpayer was a business corporation of the State of Delaware, properly registered in this state. Taxpayer's charter and Pennsylvania registration...

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