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CO. OF CHESTER v. HERDEG

No. 1181 C.D. 1987.

114 Pa.Commw. 583 (1988)

539 A.2d 486

County of Chester, Appellant v. John A. Herdeg, Appellee.

Commonwealth Court of Pennsylvania.

March 24, 1988.

Attorney(s) appearing for the Case

Janet M. Colliton, with her, John S. Halsted, for appellant.

Joseph C. Bright, Jr., with him, Stephen P. Chawaga, Drinker, Biddle & Reath, for appellee.

Argued December 16, 1987, before President Judge CRUMLISH, JR., Judges CRAIG, MacPHAIL, DOYLE, BARRY, COLINS and PALLADINO.

OPINION BY PRESIDENT JUDGE CRUMLISH, JR., March 24, 1988:

The County of Chester appeals1 a Chester County Common Pleas Court order directing the County Board of Assessment Appeals to refund to John A. Herdeg taxes paid pursuant to Section 1 of the Act of June 17, 1913, P.L. 507, as amended, 72 P.S. §4821 (hereinafter County Personal Property Tax Act). We affirm.

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