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


938 A.2d 274 (2007)

OZ GAS, LTD. v. WARREN AREA SCHOOL DISTRICT, Warren County, Triumph Township, Deerfield Township, Forest County, and Forest Area School District. Appeals of: Forest Area School District (No. 10 Wap 2006); Warren Area School District, Warren County and Deerfield Township (No. 11 Wap 2006); and Triumph Township (No. 12 WAP 2006).

Supreme Court of Pennsylvania.

Decided December 27, 2007.


Attorney(s) appearing for the Case

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

Joseph E. Altomare, Esq., Oz Gas, Ltd.

Mark Edwin Mioduszewski, Esq., Knox, McLaughlin, Gornall & Sennett, P.C., for Warren Area School District.

Mark Edwin Mioduszewski, Esq., Warren Area School District, Warren County and Deerfield Township.

Rene Heilman Johnson, Esq., Swanson, Bevevino & Gilford, P.C., Tionesta, for Triumph Township.

BEFORE: CAPPY, C.J., and CASTILLE, SAYLOR, EAKIN, BAER and BALDWIN, JJ.


OPINION

Justice CASTILLE.

This appeal presents questions regarding the effect of this Court's decision in Independent Oil and Gas Association v. Board of Assessment Appeals of Fayette County, 572 Pa. 240, 814 A.2d 180 (2002) ("IOGA"). IOGA held that Section 201(a) of the General County Assessment Law, 72 P.S. § 5020-201(a), precludes counties from collecting taxes on oil and gas reserves...

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