The Commonwealth Court held that nonprofit, member-owned golf clubs are not “businesses” subject to a local business privilege tax on membership dues and assessments, because the clubs do not operate for profit and their members do not receive commercially taxable “services” — rejecting Radnor Township’s reliance on Fish v. Township of Lower Merion.
The Commonwealth Court held that Pennsylvania’s Real Estate Tax Sale Law exceptions procedure does not permit constitutional challenges to the validity of a tax levy, affirming dismissal of a pro se taxpayer’s Uniformity Clause attack on Delaware County school taxes as beyond the scope of the RETSL exceptions process.
The Commonwealth Court of Pennsylvania, sitting en banc, upheld Luzerne County’s $10,100 fee for bulk CAMA property assessment data, holding that Pennsylvania’s Right-to-Know Law permits market-value-based fees for complex data sets — not merely the cost of duplication — and that coordinating pricing information across counties does not constitute bad faith.