Opinion
Argued June 3, 1985
July 30, 1985.
Argued June 3, 1985, before Judges ROGERS and DOYLE, and Senior Judge BLATT, sitting as a panel of three.
Appeal, No. 2086 C.D. 1984, from the Order of the Court of Common Pleas of Bucks County in the case of Neshaminy School District v. Holland Enterprises, Inc., No. 81-9673-09-1.
Complaint in assumpsit in the Court of Common Pleas of Bucks County for unpaid business privilege taxes. Business held exempt from taxes for certain years but held liable for taxes in other years. BIESTER, JR., J. Taxpayer appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
William M. O'Connell, III, Barbin, Lauffer O'Connell, for appellant.
Allen W. Toadvine, Marte Toadvine, for appellee.
Holland Enterprises, Inc. (appellant), has appealed from a judgment entered against it in the Court of Common Pleas of Bucks County in the Neshaminy School District's assumpsit suit for unpaid business privilege taxes. We affirm the judgment on the able opinion of the trial judge, the Honorable EDWARD G. BIESTER, JR. reported at ___ D. C. 3d ___ (___).
Judge BIESTER cites our opinion in Heisey v. Elizabethtown Area School District as authority for the proposition that the General Assembly did not intend to include the construction of homes as a manufacturing process beyond a school district's taxing authority under the Local Tax Enabling Act. In Heisey v. Elizabethtown Area School District, 502 Pa. 571, 467 A.2d 818 (1983), the Supreme Court vacated our order on other grounds.
ORDER
AND NOW, this 30th day of July, 1985, the order of the Court of Common Pleas of Bucks County in the above-captioned matter is affirmed.