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INDEPENDENT OIL AND GAS ASSOCIATION v. BOARD OF ASSESSMENT

814 A.2d 180 (2002)

INDEPENDENT OIL AND GAS ASSOCIATION OF PENNSYLVANIA, George O. Scott, d/b/a Dorso Energy, Lomak Resources Company, Phillips Production Company, Castle Exploration Co., Inc., Douglas Oil Gas, Inc., Oil Gas Management, Inc. and William S. Burkland, Appellants, v. BOARD OF ASSESSMENT APPEALS OF FAYETTE COUNTY, Pennsylvania, and County of Fayette, Pennsylvania, Appellees.

Supreme Court of Pennsylvania.

Decided December 19, 2002.

Attorney(s) appearing for the Case

Richard DiSalle, Pittsburgh, for Independent Oil, et al.

John S. Cupp, Uniontown, for Board of Assessment Appeals of Fayette County, et al.

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

OPINION

Chief Justice ZAPPALA.

In this case we granted allowance of appeal to determine whether the imposition of real estate, or ad valorem, taxes by Appellees on Appellants' oil and gas interests is authorized by Pennsylvania law. Because we conclude that there is no authority for imposing a real estate tax on such interests, we reverse the order of the Commonwealth Court.1

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