# Independent Oil and Gas Association v. Board of Assessment

> Supreme Court of Pennsylvania · December 19, 2002 · 572 Pa. 240

URL: https://www.frixlaw.com/law-library/cases/9746425

## Case

- **Full name:** INDEPENDENT OIL AND GAS ASSOCIATION OF PENNSYLVANIA, George O. Scott, D/B/A Dorso Energy, Lomak Resources Company, Phillips Production Company, Castle Exploration Co., Inc., Douglas Oil Gas, Inc., Oil Gas Management, Inc. and William S. Burkland, Appellants, v. BOARD OF ASSESSMENT APPEALS OF FAYETTE COUNTY, Pennsylvania, and County of Fayette, Pennsylvania, Appellees
- **Court:** Supreme Court of Pennsylvania
- **Decided:** December 19, 2002
- **Citations:** 572 Pa. 240; 814 A.2d 180; 158 Oil & Gas Rep. 1019; 2002 Pa. LEXIS 2808
- **Precedential status:** Published
- **Opinion:** Concurrence by Nigro
- **Judges:** Zappala, Cappy, Castille, Nigro, Newman, Saylor, Eakin
- **Cited by:** 39 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/9746425

## Opinion text

NIGRO, Justice,
concurring.
I agree with the majority that Appellees’ attempted taxation of Appellants’ oil and gas interests is without statutory authority and therefore join in the majority’s disposition of this matter. However, I disagree with the majority’s application of ejusdem generis because it renders the phrase “all other real estate” in section 201(a) of the Assessment Law ineffective. Rather, I would simply hold that Appellees lacked the statutory authority to tax Appellants’ interests because oil and gas are of a fundamentally different character than real estate.
Justice SAYLOR joins the concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9746425. Public record. Not legal advice.