Appeal, No. 125, March T., 1959, from judgment of Court of Common Pleas of Allegheny County, April T., 1957, No. 3060, in case of Jefferson Memorial Park v. West Jefferson Hills School District. Judgment reversed. Assumpsit. Defendant's motion for judgment on the pleadings granted and judgment entered, opinion by ELLENBOGEN, J. Plaintiff appealed.
Edwin J. Martin, with him Robert W. McWhinney, and Goehring, McWhinney & Grubbs, for appellant.
Joseph M. McClure, for appellee.
Before Jones, C.j., Bell, Jones, Cohen, Bok and Mcbride, JJ.
OPINION BY MR. CHIEF JUSTICE JONES
Jefferson Memorial Park instituted this action in assumpsit to recover from the defendant, West Jefferson Hills School District, a refund for allegedly over-assessed taxes which the plaintiff paid in full to the defendant school district under timely protest. After the pleadings had been completed, both parties moved for judgment on the pleadings. The court gave judgment for the defendant and the plaintiff has appealed. The questions raised on the appeal are whether the plaintiff's complaint states a cause of action and, if so, whether judgment on the pleadings should be entered for the plaintiff.
The plaintiff corporation is the owner of certain real estate in Pleasant Hills Borough, Allegheny County.
A part of the property is located within the boundaries of the West Jefferson Hills School District while the remainder lies in Baldwin School District. However, all of the plaintiff's real estate was assessed by the Allegheny County Board of Property Assessment, Appeals and Review for the triennium (1955-56-57) as located in the West Jefferson Hills School District. The plaintiff avers that it appealed the assessment to the County Board, pursuant to the provisions of the Act of June 21, 1939, P.L. 626, § 11, as amended by the Act of May 26, 1943, P.L. 625, § 1 (72 PS § 5452.11).
Subsequently, the tax collector of West Jefferson Hills School District, acting on the basis of the challenged assessment, demanded of the plaintiff taxes for the year 1955 in the sum of $6,741.17, which plaintiff paid to the defendant School District on August 31, 1955, by check accompanied by a letter which read, in part, as follows:
"Please be advised that we have made an appeal from the 1955 assessment being currently pending before the Board of Property Assessment, Appeals and Review and a hearing has been set for September 12, 1955.
"Inasmuch as the taxes are payable on or before August 31st at a discount of which we wish to take advantage, we are remitting the full amount as called for on the enclosed statement. This payment is made under ...