Opinion
Argued May 5, 1981
June 16, 1981.
Municipalities — Sewer tapping fee — Reasonableness — Taxation.
1. A tapping fee may properly be found not to be a tax and to constitute an appropriate means for financing a sewer construction project when the fee charged for the sewer hook-up is reasonable and properly related to the value of the service rendered. [52]
Argued May 5, 1981, before President Judge CRUMLISH and Judges MENCER, BLATT, CRAIG and MacPHAIL. Judges ROGERS, WILLIAMS, JR. and PALLADINO did not participate.
Appeal, No. 70 C.D. 1980, from the Order of the Court of Common Pleas of Washington County in case of Robert P. Van Voorhis, Sr., and Elizabeth A. Van-Voorhis, his wife; Robert P. Van Voorhis, Jr., and Patricia Grier, his wife; Robert Lusk and Kay Lusk, his wife; Ernest Rossi and Edna Rossi, his wife; Donald Tustin and Doris Tustin, his wife; Robert Zelak and Pauline Zelak, his wife; William Felix and Rosann Felix, his wife; Lewis Gordon and Sadie E. Gordon, his wife; Clement Daugherty and Ruby Daugherty, his wife; Edgar Rosenberg and Mae Rosenberg, his wife; John Konton and Ann Konton, his wife; Andy Todd and Darla Todd, his wife; and Mary Louttit v. Peters Creek Sanitary Authority, No. 7368 in Equity, Book 43, Page 251.
Complaint in equity in the Court of Common Pleas of Washington County to enjoin collection of tapping fees. Complaint dismissed. TERPUTAC, J. Exceptions filed and dismissed. Plaintiffs appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
Peter M. Suwak, for appellants.
Milton D. Rosenberg, with him Edward C. M. Morascyzk, Rosenberg, Sewak Pizzi, for appellee.
This is an appeal from an order entered by the Washington County Common Pleas Court, sitting en banc, which dismissed the exceptions filed by the appellants to the order of THOMAS J. TERPUTAC, Judge, which dismissed appellants' complaint in equity. The appellants sought to enjoin Peters Creek Sanitary Authority from collecting sewer hook-up tapping fees assessed against them. The lower court found that the use of tapping fees was a proper means of securing financing for the overall construction of the sewer project. The court further found that the tapping fee was not a tax within the meaning of Article 3, Section 31 of the Pennsylvania Constitution. Lastly, the court found that the tapping fee was reasonable and properly related to the value of service rendered.
Having examined the record and relevant law, we hereby affirm and adopt as our own the able opinion of Judge TERPUTAC, entered at No. 7368, In Equity, Book No. 43, Page 251.
ORDER
The Order of the Washington County Court of Common Pleas dated December 14, 1979 (No. 7368 In Equity, Book No. 43, Page 251), is hereby affirmed. Date: June 16, 1981