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HARRISBURG v. SCHOOL DIST. OF HARRISBURG

551 Pa. 295 (1998)

710 A.2d 49

CITY OF HARRISBURG and individual taxpayers, Harrisburg Area Riverboat Society; William E. Kenyon, d/b/a Harrisburg Harbor Ferry; Jeffrey Palkovic, d/b/a City Island Water Golf; Harris Marine, Inc; Eric J. Krough, d/b/a The Family Kite; Drew Miller, d/b/a Riverside Village Park; City Island Railroad Corporation; Fred R. Lamke, d/b/a Harrisburg Carriage Company; City Island Carousel, Inc.; William Firestone, d/b/a City Island Bike Rentals; Harrisburg Wave Rentals, Inc; MMT Enterprises, Inc., d/b/a City Island Promenade & Batting Cages; and Harrisburg Senators Baseball Club, Inc., Appellants, v. The SCHOOL DISTRICT OF THE CITY OF HARRISBURG, Appellee.

Supreme Court of Pennsylvania.

Decided April 6, 1998.

Attorney(s) appearing for the Case

Judith Brown Schimmel, K.J. Lawrence, Harrisburg, for City of Harrisburg, et al.

Stuart L. Knade, Harrisburg, School Dist. of City of Harrisburg.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO and NEWMAN, JJ.

OPINION

NEWMAN, Justice.

The City of Harrisburg and individual taxpayers (the City, collectively) appeal from a Commonwealth Court Order upholding a tax imposed by the School District of the City of Harrisburg (School District) on the privilege of leasing tax exempt realty. Because we hold that the tax unconstitutionally distinguishes between lessees of tax exempt and nonexempt realty, we reverse.

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