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EARL REALTY ET AL. v. CONESTOGA VALLEY SCH. D.

No. 1823 C.D. 1977.

44 Pa.Commw. 266 (1979)

Earl Realty, Inc., t/d/b/a Dutch Wonderland and National Wax Museum of Lancaster County Heritage, Appellants v. Conestoga Valley School District, Appellee.

Commonwealth Court of Pennsylvania.

July 16, 1979.

Attorney(s) appearing for the Case

Terry R. Bossert, with him Keith A. Clark, and Shumaker, Williams, Clark & Wood, for appellant.

John Paul Kershner, with him Jesse C. Robinson, and Barley, Snyder, Cooper & Barber, for appellee.

Argued February 8, 1979, before Judges ROGERS, BLATT and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, July 16, 1979:

On or about April 21, 1975, Conestoga Valley School District (Conestoga) adopted an amusement tax resolution under the provisions of The Local Tax Enabling Act (LTEA), Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6901 et seq. At all material times since the effective date of that resolution, Earl Realty, Inc., Appellant, has allegedly operated tourist attractions within the geographical boundaries...

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