[Download] "Rochester & Pittsburgh Coal Company v. Indiana County Board Assessment and Revision Taxes" by Commonwealth Court of Pennsylvania * eBook PDF Kindle ePub Free
eBook details
- Title: Rochester & Pittsburgh Coal Company v. Indiana County Board Assessment and Revision Taxes
- Author : Commonwealth Court of Pennsylvania
- Release Date : January 27, 1970
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 78 KB
Description
This is an action in equity brought by the Rochester & Pittsburgh Coal Company (Rochester) to enjoin application of a revised method of taxation undertaken by the Board of Assessment and Revision of Taxes of Indiana County (Board). Rochester, appellant, contends that the classifications created and the rates applied violate the Equal Protection Clause, the Uniformity Clause and The Fourth to Eighth Class County Assessment Law, Act of May 21, 1943, P. L. 571, Art. I, ? 101 et seq., 72 P.S. ? 5453.101 et seq. Appellee filed preliminary objections alleging that this was not a proper class action (as appellant had contended) and that appellant had an adequate statutory remedy. The court below sustained the preliminary objections on both points.
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