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12/04/97 CHESTER UPLAND SCHOOL DISTRICT AND CITY

December 4, 1997

CHESTER UPLAND SCHOOL DISTRICT AND THE CITY OF CHESTER, APPELLANTS
v.
JOHN MATHEWS AND BOEING HELICOPTERS



Appealed From No. 89-12808. Common Pleas Court of the County of Delaware. Judge CLOUSE.

Before: Honorable Joseph T. Doyle, Judge, Honorable Doris A. Smith, Judge, Honorable Charles A. Lord, Senior Judge. Opinion BY Judge Doyle.

The opinion of the court was delivered by: Doyle

OPINION BY JUDGE DOYLE

FILED: December 4, 1997

Chester Upland School District and the City of Chester (collectively referred to as Chester) appeal an order of the Court of Common Pleas of Delaware County, which denied their petition for entry of judgment.

The appeal presents the issue of whether a municipal creditor may garnish the wages of a property owner for delinquent real estates taxes which have been reduced to judgment. The issue specifically focuses on the conflict--or at least tension-between Section 8127 of the Judicial Code (Code) *fn1 and Section 21(b) of the Local Tax Collection Law *fn2 (Tax Law).

The Judicial Code provides, in relevant part, as follows:

§ 8127 Personal earnings exempt from process

(a) General rule and exceptions.-- The wages, salaries and commissions of individuals shall while in the hands of the employer be exempt from any attachment, execution or other process except upon an action or proceeding:

(1) Under 23 Pa. C.S. Pt. IV (relating to divorce).

(2) For support.

(3) For board for four weeks or less.

(4) Under the Act of August 7, 1963 (P.L. 549, No. 290), referred to as the Pennsylvania Higher ...


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