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CITY OF HARRISBURG v. McNULTY

156 Pa.Commw. 593 (1993)

628 A.2d 914

The CITY OF HARRISBURG, individually and on behalf of all other similarly situated Local Taxing Authorities within the Commonwealth of Pennsylvania, Petitioner, v. Eileen Healy McNULTY, Secretary of the Department of Revenue, Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 6, 1993.

Attorney(s) appearing for the Case

William R. Balaban, for petitioner.

R. Douglas Sherman, for respondent.

Before CRAIG, President Judge, and DOYLE, PALLADINO, McGINLEY, SMITH, PELLEGRINI and FRIEDMAN, JJ.

CRAIG, President Judge.

The petitioner, the City of Harrisburg, has filed a motion for partial judgment on the pleadings for the narrow purpose of declaring an administrative regulation invalid.

The city filed a class action on behalf of itself and all other similarly situated local tax authorities as defined by the Public Utility Realty Tax Act, Act of March 4, 1971, P.L. 6, No. 2, art. XI-A, §§ 1101-A—1108-A, added by, Act of July...

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