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ANNENBERG v. COM.

757 A.2d 333 (1998)

Walter H. and Leonore ANNENBERG, Petitioners, v. COMMONWEALTH of Pennsylvania and Michael D. Fisher, Attorney General of the Commonwealth of Pennsylvania and Board of Commissioners of the County of Montgomery, being Richard Buckman, Joseph Hoeffel and Mario Mele (solely in their official capacities), and Board of Assessment Appeals of the County of Montgomery, and County of Montgomery, Respondents.

Supreme Court of Pennsylvania.

Decided April 7, 1998.

Attorney(s) appearing for the Case

William J. Henrich, Jr., Peter J. Picotte, II, Maura E. Fay, Philadelphia, for Walter H. & Lenore Annenberg.

Steven H. Lupin, Mark F. Himsworth, Steven A. Hann, Lansdale, for Bd. of Com'rs of Montgomery County.

Richard A. Sprague, Denise Pallante, Philadelphia, for intervenors.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO, NEWMAN and SAYLOR, JJ.

OPINION

CAPPY, Justice.

We exercised plenary jurisdiction1 over these matters to determine whether § 4821 of the Act of June 17, 1913, P.L. 507, as amended, 72 P.S. §§ 4821-4902, is unconstitutional as it violates the Commerce Clause of the United States Constitution, U.S. Const. art. I, § 8, cl. 3. For the following reasons, we determine that 72 P.S. § 4821 facially discriminates against...

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