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HEISEY v. ELIZABETHTOWN AREA SCHOOL DIST.

502 Pa. 571 (1983)

467 A.2d 818

David G. HEISEY, et al. v. ELIZABETHTOWN AREA SCHOOL DISTRICT, Appellant.

Supreme Court of Pennsylvania.

Decided November 16, 1983.

Attorney(s) appearing for the Case

Michael W. Babic, Lancaster, for appellant.

Michael J. Hohenadel, Lancaster, for appellees.

Before ROBERTS, C.J., and NIX, LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON and ZAPPALA, JJ.

OPINION OF THE COURT

PER CURIAM:

The Elizabethtown Area School District appeals from an order of the Commonwealth Court, 67 Pa.Cmwlth. 27, 445 A.2d 1344, reversing an order of the Court of Common Pleas of Lancaster County and invalidating the application of a one-percent school district tax on the cost of construction activity to residential construction. A divided Commonwealth Court deemed the tax "unreasonable" under section 6 of the Local Tax Enabling...

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