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TWP. OF WASHINGTON v. TWP. OF UPPER BURRELL

No. 33 C.D. 2016.

184 A.3d 1083 (2018)

TOWNSHIP OF WASHINGTON, Westmoreland County, Pennsylvania, a Second Class Township, Appellant v. TOWNSHIP OF UPPER BURRELL, Westmoreland County, Pennsylvania, a Second Class Township; and Burrell School District.

Commonwealth Court of Pennsylvania.

Decided April 11, 2018.

Attorney(s) appearing for the Case

Wesley T. Long , Greensburg, for appellant.

Stephen Yakopec, Jr. , Arnold, for appellee Township of Upper Burrell.

BEFORE: HONORABLE MARY HANNAH LEAVITT, President Judge, HONORABLE RENÉE COHN JUBELIRER, Judge, HONORABLE ROBERT SIMPSON, Judge, HONORABLE P. KEVIN BROBSON, Judge, HONORABLE ANNE E. COVEY, Judge, HONORABLE MICHAEL H. WOJCIK, Judge, HONORABLE CHRISTINE FIZZANO CANNON, Judge.

This case of first impression concerns a uniquely situated commercial property that straddles the boundary between two municipalities, Washington Township and Upper Burrell Township, each of which claims a share of the annual local services tax of $52 paid by each of the 750 employees who work there. In this appeal, Washington...

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