stating that the Tax Review Board has exclusive jurisdiction over disputes concerning local tax liability in the City of Philadelphia
How later courts described this case
- stating that the Tax Review Board has exclusive jurisdiction over disputes concerning local tax liability in the City of Philadelphia
- the Board has exclusive jurisdiction over disputes concerning local tax liability in the City
- Opinion Announcing the Judgment of the Court
Written by the judges who cited it.
The opinion
ZAPPALA, Justice,
concurring.
Although I concur in the result, I must disassociate myself from the reasoning and analysis employed by the Majority to *687 reach this result. I believe a more accurate statement of the law is that which is reflected in the majority opinion of the Commonwealth Court, authored by the Honorable Dan Pellegrini.
Commonwealth Court concluded that, “[bjecause [the] complaint did not set forth a substantial constitutional question, the trial court did not err in refusing to exercise its equity jurisdiction to decide this case under the Declaratory Judgments Act.” Cherry v. City of Philadelphia, 160 Pa.Cmwlth. 179, 184 , 634 A.2d 754, 756 (1993). I would affirm on such basis.
FLAHERTY, C.J., and CAPPY, J., join this concurring opinion.