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Atlantic City Electric Co. v. United School District

In action seeking to block school district's collection of a real estate tax bill, grant of summary judgment in favor of district affirmed because amendment to Public Utility Realty Tax Act authorized district to impose an interim tax on electric generation realty; in addition, plaintiff failed to sue the proper party with regard to the change in assessment.

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Argued: April 4, 2001

Atlantic City Electric Company and other electric utilities that jointly own Conemaugh Station, an electric generating facility in Indiana County (together, Conemaugh Station), appeal from an order of the Court of Common Pleas of Indiana County that denied Conemaugh Station’s motion for summary judgment and granted the motion for summary judgment of the defendant United School District (District) in Conemaugh Station’s civil action. Conemaugh Station filed its action for declaratory and injunctive relief seeking to block the District’s collection of a real estate tax bill for the period January 1, 2000 to June 30, 2000.

Conemaugh Station raises various issues in this appeal. It questions whether an amendment to provisions relating to the public utility realty tax authorizes a school district to impose an interim tax on electric generation realty for the period at issue; whether the Public School Code of 1949 (School Code) *fn1 authorizes a school district to impose an interim tax for this period; whether the “tax assessment day rule” prohibits a school district from later imposing an interim tax on real property that was exempt at the time of the district’s annual tax levy; and whether a direction to pay real estate tax for one-half of a year only violates principles of uniformity of taxation and equal protection of the laws.

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