WEST MAHANOY TP. v. LANDFILL ASS'N


131 Pa.Commw. 149 (1990)

569 A.2d 1005

TOWNSHIP OF WEST MAHANOY, Appellant, v. NORTH SCHUYLKILL LANDFILL ASSOCIATION, Appellee.

Commonwealth Court of Pennsylvania.

Decided February 5, 1990.


Attorney(s) appearing for the Case

Frank L. Tamulonis, Jr., Zimmerman, Lieberman & Derenzo, Pottsville, for appellant.

Martin J. Cerullo, Pottsville, with him, Edward C. Greco, Frumkin, Shralow & Cerullo, Philadelphia, for appellee.

Before CRAIG and McGINLEY, JJ., and BARBIERI, Senior Judge.


McGINLEY, Judge.

The Township of West Mahanoy (Township) appeals from an order of the Court of Common Pleas of Schuylkill County (common pleas court) which granted a declaratory judgment in favor of the North Schuylkill Landfill Association (Association) and held that the Association is exempt from taxation under the Landfill Business Privilege Tax Ordinance (Ordinance) enacted by the Township.

The common pleas court determined that the Ordinance was enacted...

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