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LEBANON VALLEY FARMERS BANK v. COM.

No. 698 F.R. 2005.

965 A.2d 1249 (2009)

LEBANON VALLEY FARMERS BANK, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent

Commonwealth Court of Pennsylvania.

Decided February 12, 2009.

Attorney(s) appearing for the Case

Michael J. Semes and Robert P. Harrill, Philadelphia, for petitioner.

John J. Butchar, Sr. Deputy Attorney General, Harrisburg, for respondent.

BEFORE: LEADBETTER, President Judge, SMITH-RIBNER, Judge, McCLOSKEY, Senior Judge.

OPINION BY President Judge LEADBETTER.

Lebanon Valley Farmers Bank (Farmers Bank) petitions for review of the order of the Board of Finance and Revenue (Board), affirming the denial of its petition for refund of a portion of its 2002 Bank and Trust Company Shares Tax (Shares Tax).1

Prior to discussing the factual history of the case, we note that the Shares Tax, set forth in Article VII of the Tax Reform Code (Tax Code),

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