CLIFTON v. ALLEGHENY COUNTY

Nos. 20 WAP 2007, 21 WAP 2007.

969 A.2d 1197 (2009)

James C. CLIFTON, Charles and Lorrie Cranor, Husband and Wife, and Roy Simmons and Mary Lisa Meier, Husband and Wife, Appellees v. ALLEGHENY COUNTY, Appellant Kenneth Pierce and Stephanie Beechaum, Appellees v. Allegheny County, Pennsylvania, Daniel Onorato, Its Chief Executive, and Deborah Bunn, Its Chief Assessment Officer, Appellants.

Supreme Court of Pennsylvania.

Decided April 29, 2009.


Attorney(s) appearing for the Case

Michael Henry Wojcik, Esq., John Anthony Mulroy, Esq., Robert James Reith, Esq., George M. Janocsko, Esq., Allegheny County Law Department, for Allegheny County (20 WAP 2007).

Anthony T. McBeth, Esq., Robert L. Knupp, Esq., Knupp Law Offices, LLC, Harrisburg, for amicus curiae The County Commissioners Association of Pennsylvania (20 WAP 2007, 21 WAP 2007).

M. Janet Burkardt, Esq., Ira Weiss, Esq., Robert Maxwell Junker, Esq., Law Offices of Ira Weiss, Pittsburgh, for James C. Clifton, et al. (20 WAP 2007).

Raymond L. Billotte, for Court Administrator of Allegheny County (20 WAP 2007).

Michael Henry Wojcik, Esq., John Anthony Mulroy, Esq., Robert James Reith, Esq., George M. Janocsko, Esq., Allegheny County Law Department, for Allegheny County, et al. (21 WAP 2007).

Donald F. Driscoll, Esq., Kevin Lewis Quisenberry, Esq., Community Justice Project, Pittsburgh, for Kenneth Pierce and Stephanie Beechaum (21 WAP 2007)

BEFORE: CASTILLE, C.J., and SAYLOR, EAKIN, BAER, TODD, McCAFFERY and GREENSPAN, JJ.


OPINION

Chief Justice CASTILLE.

"Controversies growing out of the assessment and collection of taxes are as old as civilization. To question the assessment, to doubt the levy, and to delay the collector may be classed among those inalienable rights of mankind not guaranteed by any Constitution, but very generally asserted under the law of human nature." Delaware, L. & W.R. Co.'s Tax Assessment, 224 Pa. 240, 73 A. 429, 430 (1909). The present...

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