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SAMPLE LEGAL CASES

Clifton v. Allegheny County

... art. VIII, § 1, which requires equality of taxation. In Judge Wettick's view, the only option for the County was an annual reassessment. ... Id. at 5-8. [4] 1202 Nevertheless, through the Nineteenth Century, property tax was the primary form of taxation at the state and local level. ...

PA BANKERS ASS'N v. PA DEPT. OF BANKING

... For instance, as non-profit corporations, credit unions are exempt from federal taxation, see 26 USC § 501(c)(14)(A), and from state taxation, on their profits. ... However, as discussed later in this opinion, credit unions are subject to state taxation on the real estate they own. Id. ...

IN RE COLLEGIUM FOUNDATION

... than that which is actually and regularly used and occupied for the purposes specified in this section, and all such property from which any income or revenue is derived, other than from recipients of the bounty of the institution or charity, shall be subject to taxation, except where ...