TAXPAYERS v. SANDY TP. SUP'RS


155 Pa.Commw. 665 (1993)

625 A.2d 1321

TAXPAYERS OF THE TOWNSHIP OF SANDY v. SANDY TOWNSHIP SUPERVISORS and The Township of Sandy, Appellants.

Commonwealth Court of Pennsylvania.

Decided May 25, 1993.


Attorney(s) appearing for the Case

George L. Cass, for appellants.

Anthony S. Guido, for appellees.

Before COLINS and KELLEY, JJ., and KELTON, Senior Judge.


COLINS, Judge.

The Sandy Township Supervisors and the Township of Sandy (collectively referred to as the Township) appeal an order of the Court of Common Pleas of Clearfield County (trial court), which granted a motion for partial summary judgment filed by the Taxpayers of the Township of Sandy (Taxpayers) and invalidated the Township's business privilege tax.

On November 16, 1988, the Township tentatively...

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