SUSQUEHANNA COAL CO. v. MOUNT CARMEL AREA SCH. DIST.


798 A.2d 321 (2002)

SUSQUEHANNA COAL COMPANY, v. MOUNT CARMEL AREA SCHOOL DISTRICT, Appellant.

Commonwealth Court of Pennsylvania.

Decided May 17, 2002.


Attorney(s) appearing for the Case

J. David Smith, Williamsport, for appellant.

William C. Cole, Kultmont, for appellee.

BEFORE: COLINS, President Judge, and SIMPSON, Judge, and KELLEY, Senior Judge.


OPINION BY President Judge COLINS.

Mount Carmel Area School District appeals from an order of the Court of Common Pleas of Northumberland County that found invalid a 10% tax imposed by the School District on the rental income derived from leases on unimproved land. We reverse the trial court.

In June of 1989 Susquehanna Coal Company sought a declaratory judgment declaring the newly enacted rental income tax invalid. Interlocutory orders have been appealed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases