COOLSPRING STONE SUPPLY, INC. v. COUNTY OF FAYETTE


929 A.2d 1150 (2007)

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

Supreme Court of Pennsylvania.

Decided August 20, 2007.


Attorney(s) appearing for the Case

James R. Walker, Esq., Manion McDonough & Lucas, P.C., Pittsburgh, for Coolspring Stone Supply, Inc.

Donald J. McCue, Esq., McCue & Husband Law Firm, Connellsville, for North Union Township.

Gary Jay Frankhouser, Esq., Davis & Davis Attorneys at Law, Uniontown, for Laurel Highlands School District.

John S. Cupp, Esq., Uniontown, for County of Fayette & Fayette Board of Assessment.

Robert L. Knupp, Esq., Knupp, Kodak & Imblum, P.C., Harrisburg, for County Commissioners Association of Pennsylvania.

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


OPINION

Justice CASTILLE.

The issue in this case is whether real estate taxes may be imposed on lease-hold interests in subsurface limestone following this Court's decision in Independent Oil & Gas Association v. Board of Assessment of Fayette County, 572 Pa. 240, 814 A.2d 180 (2002) ("IOGA"), where we held that Pennsylvania law does not authorize...

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