BERKS CTY. TAX v. PENN. DEPT OF COMMUNITY

No. 5 MAP 2013

82 A.3d 405 (2013)

BERKS COUNTY TAX COLLECTION COMMITTEE, Bucks County Tax Collection Committee, Chester County Tax Collection Committee, Lancaster County Tax Collection Committee, Montgomery County Tax Collection Committee, Appellants, v. The PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT, Commonwealth of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

November 21, 2013.


ORDER

PER CURIAM.

AND NOW, this 21st day of November, 2013, the order of the Commonwealth Court is hereby AFFIRMED.

Justice SAYLOR files a dissenting statement.

Justice SAYLOR, dissenting.

I agree with Appellants' and their amici's position that a construction of Section 317 of the Local Tax Enabling Act, 53 P.S. § 6924.317, yielding a "super credit...

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