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OZ GAS, LTD. v. WARREN AREA SCHOOL DIST.

886 A.2d 336 (2005)

OZ GAS, LTD., Appellant v. WARREN AREA SCHOOL DISTRICT, Warren County, Triumph Township, Deerfield Township, Forest County, and Forest Area School District.

Commonwealth Court of Pennsylvania.

Decided November 9, 2005.

Attorney(s) appearing for the Case

Joseph E. Altomare, Titusville, for appellant.

Mark E. Mioduszewski, Erie, for appellees, Warren Area School District, Warren County and Deerfield Township.

William R. Strong, Clarion, for intervenor, Forest Area School District.

BEFORE: COLINS, President Judge, McGINLEY, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, COHN JUBELIRER, Judge, SIMPSON, Judge, and LEAVITT, Judge.

OPINION BY Judge FRIEDMAN.

Oz Gas, Ltd. (Oz) appeals from the July 2, 2004, order of the Court of Common Pleas of the Thirty-Seventh Judicial District, Warren County Branch (trial court), which granted the motions for summary judgment filed by Warren Area School District, Warren County, Triumph Township and Deerfield Township (collectively, the taxing authorities) and denying Oz's cross motion for summary judgment.1 We reverse.

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