Opinion
Argued April 4, 1983
May 16, 1983.
Argued April 4, 1983, before Judges BLATT, MacPHAIL and DOYLE, sitting as a panel of three.
Appeal, No. 894 C.D. 1982, from the Order of the Court of Common Pleas of Bucks County in the case of Donald B. Remmey, t/a Remmey Wood Products v. Centennial School District, No. 79-9956-11-1.
Action in assumpsit in the Court of Common Pleas of Bucks County to recover paid taxes. Tax refund ordered. BORTNER, J. Taxing entity appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
John Philip Diefenderfer, Stuckert, Yates Krewson, for appellant.
Irving T. J. Cooper, for appellee.
The Centennial School District appeals from an order of the Court of Common Pleas of Bucks County denying and dismissing its exceptions to an order imposing a judgment against it in the amount of $11,379.80 with interest from August 15, 1979, in favor of Donald B. Remmey, Inc. (Remmey).
The trial court found that Remmey is engaged in the business of manufacturing within the intendment of the Local Tax Enabling Act (Act), Act of December 31, 1965, P.L. 1257, as amended, 53 P. S. § 6901-6924. It then determined that Remmey, as a manufacturer, is exempt from local taxation pursuant to Section 1 of the Act, 53 P. S. § 6902(4), and is therefore entitled to a refund of the taxes which it has erroneously paid, with interest.
We agree with the trial court's reasoning and disposition of the legal issues in this case, and we will affirm on the able opinion of Judge OSCAR S. BORTNER, published at ___ Pa. D. C.3d ___ (1983).
ORDER
AND NOW, this 16th day of May, 1983, the order of the Court of Common Pleas of Bucks County in the above-captioned matter is hereby affirmed.