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Ordinance of the County of Allegheny, Commonwealth of Pennsylvania amending Article VIII, Section 1 of County Ordinance No. 32066 adopted March 31, 1994 and County Resolutions at No. 1748-92 and No. 1658-93, authorizing the County to implement the remedies as required by the Pennsylvania supreme court’s decision in Annenberg V. County of Mongomery, and authorizing the County to enter into intergovernmental cooperation agreement(s) with the City of Pittsburgh and the School District of the City of Pittsburgh for joint administration of a program of mutual releases and other remedies with respect to personal property tax matters for the years 1993 and 1994
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WHEREAS, in 1996, a taxpayer in Montgomery County, Pennsylvania, challenged the constitutionally of the personal property tax levied pursuant to Section 4821 of the Act of June 17, 1913, P.L. 507, as amended, Pa. Stat. Ann. tit. 53, Section 4821; and
WHEREAS, at the time the Montgomery County action was filed, Allegheny County, along with the City of Pittsburgh (City) and the School District of the City of Pittsburgh (School District) had repealed its personal property tax effective January 1, 1995, as required by Act 77 of 1993, Pa. Stat. Ann. tit. 16, §6171-B (a) (2); and
WHEREAS, by a decision dated June 1, 2000, in the case of Annenberg v. Commonwealth, 562 Pa. 581, 757 A.2d 338 (2000), the Supreme Court of Pennsylvania upheld the constitutionality of the personal property tax levied pursuant to Section 4821 of the Act of June 17, 1913; and
WHEREAS, as part of the Annenberg decision, the Pennsylvania Supreme Court also held that a provision of the personal property tax exempting from taxation stocks and bonds of companies doing business in Pennsylvania was unconstitutional; and
WHEREAS, the Pennsylvania Supreme Court ordered all counties which had collected a personal property tax with the unconstitutional exemption to devise a remedy that would eliminate what the Court termed ...
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