KELLEY, Judge.
Independent Oil and Gas Association et al. (Property Owners) appeal from the October 3, 2000 and October 24, 2000 orders of the Court of Common Pleas of Fayette County (trial court). The October 3, 2000 order denied Property Owners' motion for summary judgment for the reason that Fayette County does have authority to impose real estate taxes on Property Owners' oil and gas interests. The October 24, 2000 order denied Property Owners' application...
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