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COOLSPRING STONE v. COUNTY OF FAYETTE

879 A.2d 323 (2005)

COOLSPRING STONE SUPPLY, INC., Appellant v. COUNTY OF FAYETTE, North Union Township and Laurel Highlands School District.

Commonwealth Court of Pennsylvania.

Decided May 25, 2005.

Reargument Denied July 14, 2005.

Attorney(s) appearing for the Case

James R. Walker, Pittsburgh, for appellant.

John S. Cupp, Jr., Uniontown, for appellee, County of Fayette.

BEFORE: McGINLEY, Judge, PELLEGRINI, Judge, and JIULIANTE, Senior Judge.

Reargument En Banc Denied July 14, 2005.

OPINION BY Judge PELLEGRINI.

Coolspring Stone Supply, Inc. (Coolspring) appeals from an order of the Court of Common Pleas of Fayette County (trial court) denying its motion for judgment on the pleadings and finding that real estate taxes imposed on its leasehold interests in subsurface limestone were appropriate.

Coolspring operates a limestone quarry in North Union Township on property that it leases. It conducts...

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