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LEBANON VALLEY FARMERS BANK v. COM.

No. 78 MAP 2011

83 A.3d 107 (2013)

LEBANON VALLEY FARMERS BANK, Appellant v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided December 27, 2013.

Attorney(s) appearing for the Case

Sara A. Lima, Esq. , Kyle Oliver Sollie, Esq. , Reed Smith LLP, Philadelphia, for Wells Fargo Bank, N.A. (Successor to First Union National Bank), amicus curiae.

David M. Kuchinos, Esq. , Ann B. Laupheimer, Esq. , Blank Rome LLP, Philadelphia, for Lebanon Valley Farmers Bank.

John Joseph Butchar, Esq. , Howard Greeley Hopkirk, Esq. , Kathleen Granahan Kane, Esq. , John G. Knorr III, Esq. , Carol L. Weitzel, Esq. , PA Office of Attorney General, Harrisburg, for Commonwealth of Pennsylvania.

CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, McCAFFERY, ORIE MELVIN, JJ.

OPINION

Justice EAKIN.

Appellant, Lebanon Valley Farmers Bank (LVFB), appeals from the August 4, 2011, order and opinion of the en banc Commonwealth Court dismissing its exceptions to the February 12, 2009, order and opinion of the Commonwealth Court, which affirmed the order of the Board of Finance and Revenue. This is an appeal as of right pursuant to 42 Pa.C.S. § 723(b).1 After careful review, we reverse...

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