# Safe Harbor Water Power Corp. v. Fajt

> Supreme Court of Pennsylvania · June 21, 2005 · 583 Pa. 234

URL: https://www.frixlaw.com/law-library/cases/9533685

## Case

- **Full name:** SAFE HARBOR WATER POWER CORPORATION, Appellant, v. Gregory C. FAJT, Secretary of Revenue, Appellee; PP & L, Inc., F/K/A Pennsylvania Power and Light Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Interstate Energy Co., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; PG Energy Inc., F/K/a, Pennsylvania Gas & Water Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; West Penn Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Potomac Edison Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Monongahela Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellees; Peco Energy Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Peco Energy Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; UGI Utilities, Inc., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Luzerne Electric Division of UGI Utilities, Inc., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Peoples Natural Gas Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; CNG Transmission Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Allegheny Electric Cooperative, Inc., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Duquesne Light Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; National Fuel Gas Distribution Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; National Fuel Gas Supply Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; New York State Electric and Gas Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Pennsylvania Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Ohio Edison Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Cleveland Electric Illuminating Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Toledo Edison Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Allegheny Electric Cooperative, Inc., Appellant, v. Commonwealth of Pennsylvania, Appellee; CNG Transmission Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellees; Peoples Natural Gas Company, Appellant, v. Commonwealth of Pennsylvania, Appellees; New York State Electric and Gas, Appellant, v. Commonwealth of Pennsylvania, Appellees; National Fuel Gas Distribution Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellees; Duquesne Light Company, Appellant, v. Commonwealth of Pennsylvania, Appellees; National Fuel Gas Supply Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellees; West Penn Power Company, Appellant, v. Commonwealth of Pennsylvania, Appellees; Monongahela Power Company, Appellant, v. Commonwealth of Pennsylvania, Appellees; Potomac Edison Company, Appellant, v. Commonwealth of Pennsylvania, Appellees; Interstate Energy Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; PP & L, INC., Appellant, v. Commonwealth of Pennsylvania, Appellee; Safe Harbor Water Power Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellee; Pennsylvania Power Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Ohio Edison Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Cleveland Electric Illuminating Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Toledo Edison Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Luzerne Electric Division of UGI Utilities, Inc., Appellant, v. Commonwealth of Pennsylvania, Appellee; UGI Utilities, Inc., Appellant, v. Commonwealth of Pennsylvania, Appellee; PECO Energy Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; PECO Energy Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; PG Energy Inc., F/K/A Pennsylvania Gas & Water Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Safe Harbor Water Power Corp., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; PP & L Inc., F/K/A Pennsylvania Power and Light Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Interstate Energy Co., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; PG Energy, Inc., F/K/A Pennsylvania Gas & Water Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; West Penn Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Potomac Edison Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Monongahela Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; PECO Energy Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; PECO Energy Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; UGI Utilities, Inc., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Luzerne Electric of UGI Utilities, Inc., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Peoples Natural Gas Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; CNG Transmission Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Allegheny Electric Cooperative, Inc., Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Duquesne Light Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; National Fuel Gas Distribution Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; National Fuel Gas Supply Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; New York State Electric & Gas Corporation, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Pennsylvania Power Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Ohio Edison Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Cleveland Electric Illuminating Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Toledo Edison Company, Appellant, v. Gregory C. Fajt, Secretary of Revenue, Appellee; Allegheny Electric Cooperative, Inc., Appellant, v. Commonwealth of Pennsylvania, Appellee; CNG Transmission Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellee; Peoples Natural Gas Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; New York State Electric and Gas Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellee; National Fuel Gas Distribution Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellee; Duquesne Light Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; National Fuel Gas Supply Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellee; West Penn Power Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Monongahela Power Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Potomac Edison Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Interstate Energy Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; PP & L, INC., Appellant, v. Commonwealth of Pennsylvania, Appellee; Safe Harbor Water Power Corporation, Appellant, v. Commonwealth of Pennsylvania, Appellee; Pennsylvania Power Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Ohio Edison Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Cleveland Electric Illuminating Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Toledo Edison Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; Luzerne Electric Division of UGI Utilities, Inc., Appellant, v. Commonwealth of Pennsylvania, Appellee; UGI Utilities, Inc., Appellant, v. Commonwealth of Pennsylvania, Appellee; PECO Energy Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; PECO Energy Company, Appellant, v. Commonwealth of Pennsylvania, Appellee; PG Energy, Inc. F/K/A Pennsylvania Gas & Water Company, Appellant, v. Commonwealth of Pennsylvania, Appellee
- **Court:** Supreme Court of Pennsylvania
- **Decided:** June 21, 2005
- **Citations:** 583 Pa. 234; 876 A.2d 954; 2005 Pa. LEXIS 1327
- **Precedential status:** Published
- **Opinion:** Concurring in part by Newman
- **Judges:** Cappy, Castille, Nigro, Newman, Saylor, Eakin, Baer
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9533685

## How later opinions describe it (automated extraction)

- explaining that “mandamus relief will lie only to compel performance of a required act, but does not lie to compel a discretionary act”

## Opinion text

Justice NEWMAN,
concurring and dissenting.
I join the Majority in its determination that the Commonwealth Court was not bound by its August 16, 2000 decision that: (a) the Suptax was not self-assessing and self-paying; (b) the Suptax notices issued by the Department of Revenue (Department) constituted initiation of collection activities requiring the Department to engage in settlements prior to attempting collection; and (c) the utilities were entitled to use their mandatory appeal rights before they had to pay the Suptax. See Safe Harbor Water Power Corp. v. Judge, 758 A.2d 259 (Pa.Cmwlth.2000). However, I believe that the Commonwealth Court erred in deciding that Appellants are not entitled to settlement of the Suptax prior to payment and join the Dissenting Opinion of Mr. Justice Saylor. I agree with the Dissent that the post-deprivation process fails scrutiny pursuant to the Due Process Clause and the principles articulated in McKesson Corp. v. Div. of Alcoholic Beverages and Tobacco, Dep’t of Bus. Regulation of Florida, 496 U.S. 18, 89 , 110 S.Ct. 2238 , 110 L.Ed.2d 17 (1990), and that, because the Suptax is not self-assessing and self-paying, Appellants are entitled to meaningful pre-deprivation process.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9533685. Public record. Not legal advice.