Reaffirming that the General Assembly cannot make laws explicitly to overturn court rulings, the state Supreme Court has determined that a portion of a law granting retroactive tax exemptions to charter schools that appealed their prior tax assessments violated the separation of powers doctrine.
Writing the majority opinion in Friends of Pennsylvania Leadership Charter School v. Chester County Board of Assessment Appeals, Justice Max Baer determined that allowing the Chester County-based charter school to apply a retroactive tax exemption enacted some three years after the school district won a judgment on the charter’s tax obligation would bring all final judgments into question. In determining that the law was unconstitutional, Baer’s Sept. 24 decision upheld the Commonwealth Court’s 2013 ruling.
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