OPINION BY JUDGE DOYLE, July 14, 1987:
In this consolidated appeal, the Moon Area School District (School District) appeals from two orders of the Court of Common Pleas of Allegheny County that barred the School District from seeking the collection of a non-residential patron parking tax from the Grant Oliver Corporation (Grant Oliver), and also denied the School District's petition to release tax funds already collected, but escrowed by Grant Oliver. We reverse....
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