The opinion
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ORDER
PER CURIAM.
AND NOW, this 15th day of July, 2011, the Petition for Allowance of Appeal is GRANTED. The issues, as stated by Petitioners, are:
Whether the Commonwealth Court of Pennsylvania erroneously granted the appeal of the Respondent School Districts and reversed the order of the Court of Common Pleas by:
A. relying solely on the discretion of the School Districts to set compensation for elected Tax Collectors without regard to the impact such compensation level will have on the viability of the present system of real estate tax collection, as fixed by the General Assembly;
B. failing to address the inherent conflict between the Public School Code of 1949, 24 P.S. §§ 6-684, 6-686, and the Local Tax Collection Law, 72 P.S. §§ 5511.1-5511.42, and failing to recognize or acknowledge the need to strike a balance between the two statutes; and
C. failing to acknowledge the role of the elected Tax Collector in the Commonwealth and the value of the services rendered by elected Tax Collectors, vis-a-vis the obligations of the Tax Collectors to serve their constituents.
D. permitting School Districts to accomplish a wholesale change in the system of real estate tax collection, using their discretion to fix compensation for Tax Collectors, that has not been sanctioned by the General Assembly.