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MIDDLETOWN T. v. ALVERNO V. FARMS

No. 2829 C.D. 1984.

105 Pa.Commw. 311 (1987)

524 A.2d 1039

Middletown Township, Appellant v. Alverno Valley Farms, Appellee.

Commonwealth Court of Pennsylvania.

Argued December 12, 1986.

Attorney(s) appearing for the Case

Robert B. Surrick, Surrick Law Offices, for appellant.

Harry F. Dunn, Jr., Dunn and Miller Law Offices, for appellee.

Loudon L. Campbell, Calkins & Campbell, for Amicus Curiae, Pennsylvania Builders Association.

Before Judges COLINS and PALLADINO, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY SENIOR JUDGE KALISH, April 20, 1987:

Appellant, Middletown Township, appeals an order of the Court of Common Pleas of Delaware County which held that a local municipality business privilege tax is not applicable to appellee, Alverno Valley Farms. We reverse the trial court.

Appellee is a building and construction firm engaged in the business of erecting and constructing new residential dwellings...

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