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REAMAN v. ALLENTOWN POWER CENTER, L.P.

No. 248 C.D. 2012.

74 A.3d 371 (2013)

Whitehall Township Treasurer Ronald REAMAN v. ALLENTOWN POWER CENTER, L.P., Appellant.

Commonwealth Court of Pennsylvania.

Decided August 8, 2013.

Attorney(s) appearing for the Case

Lawrence S. Berger and Joseph J. Sergeant , Morristown, NJ, for appellant.

Lawrence B. Fox and Daniel A. Prestosh , Allentown, for appellee.

BEFORE: LEADBETTER, Judge, and COHN JUBELIRER, Judge, and LEAVITT, Judge.

OPINION BY Judge LEAVITT.

Allentown Power Center, L.P. (Taxpayer) appeals an order of the Court of Common Pleas of Lehigh County (trial court) directing Taxpayer to pay a business privilege tax in the amount of $31,469.38, including penalties and interest for tax years 1995 through 2009. Taxpayer disputes the trial court's interpretation of Whitehall Township's business privilege tax ordinance as applying to commercial rental property or, alternatively, that if it...

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