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GEIMAN v. BOARD ASSESSMENT AND REVISION TAXES. (11/27/63)

November 27, 1963

GEIMAN, APPELLANT,
v.
BOARD OF ASSESSMENT AND REVISION OF TAXES.



Appeal, No. 46, May T., 1963, from decree of Court of Common Pleas of York County, Jan. T., 1961, No. 8, in case of John H. Geiman, Adam Swartz, W. H. Hildebrand et al. v. Board of Assessment and Revision of Taxes of York County and County Commissioners of York County. Decree affirmed.

COUNSEL

W. Burg Anstine, with him Anstine & Griest, for appellants.

Lewis P. Sterling, County Solicitor, for appellee.

Before Musmanno, Jones, Cohen, Eagen, O'brien and Roberts, JJ.

Author: Roberts

[ 412 Pa. Page 609]

OPINION BY MR. JUSTICE ROBERTS

Appellants, duly elected assessors of York County, Pennsylvania, filed a complaint in equity against the Board of Assessment and Revision of Taxes and against the York County Commissioners, alleging interference with their duties as assessors of real estate and seeking a determination of appellants' functions under the Personal Property Tax Act of June 17, 1913, P.L. 507, as amended, 72 P.S. ยงยง 4821-4928. The phase of the litigation pertaining to appellants' functions as assessors of real estate was settled by stipulation of the

[ 412 Pa. Page 610]

    parties in the court below and is not now before us. The remaining aspect of the case pertaining to the interpretation of appellants' functions under the Personal Property Tax Act was submitted to the court below on the following stipulation of facts filed November 13, 1961:

"1. That in 1960 the County Commissioners of York County in their capacity as a Board of Assessment and Revision of Taxes, prepared blank forms for the reporting of personal property.

"2. The Board of Assessment and Revision of Taxes prepared the forms for mailing by obtaining a postal permit and addressing these forms to the taxables in York County.

"3. The Board of Assessment and Revision of Taxes directed the local assessors to pick up the blank forms for their particular ward, borough or township and deposit said forms at the Post Office in York, Pennsylvania, thus furnishing the forms to the taxables in York County. The ...


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