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BORO. OF CRAFTON v. GAITENS

No. 1454 C.D. 1986.

112 Pa.Commw. 147 (1987)

534 A.2d 1149

The Borough of Crafton, Appellant v. Larry P. Gaitens, Appellee.

Commonwealth Court of Pennsylvania.

December 23, 1987.

Attorney(s) appearing for the Case

Edward A. Witt, with him, Nancy L. Rackoff and Grace S. Harris, for appellant.

Larry P. Gaitens, appellee, for himself.

Edwin J. Martin, Weisel, Xides & Odermatt, for amicus curiae, Borough of Forest Hills.

Argued October 7, 1987, before President Judge CRUMLISH, JR. and Judges CRAIG, MacPHAIL, DOYLE, BARRY, COLINS and PALLADINO.

OPINION BY JUDGE PALLADINO, December 23, 1987:

The Borough of Crafton (Borough) appeals a decision of the Allegheny County Court of Common Pleas holding that the Borough's $25 tax on the privilege of occupying property in the Borough was invalid because it was not in compliance with The Local Tax Enabling Act (LTEA).1

On November 30, 1982, the Borough enacted Ordinance No. 1409. This ordinance provided for

the assessment...

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