W-b Native To Help Cover Democrats 
Who: 
Tara Munkatchy 
Home Town: 
Wilkes-barre 
Education: 
1991 Graduate Of Bishop Hoban High School; B.a. In English Writing And History

Airport Awards Construction Pact

Saturday, August 24, 1996 &nbsp;&nbsp;&nbsp;&nbsp;Page: 





Pennsylvania's personal property tax soon may become unconstitutional &nbsp;&nbsp;&nbsp; 
 What's the latest on Pennsylvania's personal property tax? &nbsp;&nbsp;&nbsp; Montgomery County officials are threatening vigorous legal action in an
effort to collect some $3 million in 1996 Personal Property Taxes from Walter
HAnnenberg, which they contend he owes. &nbsp;&nbsp;&nbsp; 
 Mr. Annenberg says that based on a United States Supreme Court ruling
concerning a similar North Carolina personal property tax, he owes nothing
and, therefore, refuses to pay. &nbsp;&nbsp;&nbsp; 
 The issue is cloudy because in February the U.S. Supreme Court held that a
North Carolina tax similar to Pennsylvania's Personal Property Tax violated
the "commerce clause" of the U.S. Constitution, because it favored in-state
businesses over out-of-state competitors. The court declared the tax
"unconstitutional" and sent the case back to the North Caroline Supreme Court
for remedy. &nbsp;&nbsp;&nbsp; 
 That court has not yet made a ruling. &nbsp;&nbsp;&nbsp; 
 Many believe the court will likely abolish the tax and give refunds to
taxpayers who paid under protest and who have filed requests for refunds. &nbsp;&nbsp;&nbsp; 
 But, obviously, this would cause considerable distress and anxiety to
county officials who, for a number of years, have in good faith collected the
tax and spent the money. &nbsp;&nbsp;&nbsp; 
 Consequently, the court could logically decide just to abolish the personal
property tax, but give no refunds. &nbsp;&nbsp;&nbsp; 
 Since March, a number of lawsuits have been filed in state and federal
courts over Personal Property Taxes levied in Montgomery, Chester and Delaware
Counties. A ruling by Pennsylvania Supreme Court will undoubtedly be
forthcoming. &nbsp;&nbsp;&nbsp; 
 For Annenberg and his fellow taxpayers, a best-case scenario would be that
the state courts rule that the tax is unconstitutional, no one is penalized
for failing to pay the 1996 assessment, and everyone is given a refund for the
last three to five years. &nbsp;&nbsp;&nbsp; 
 A worst-case scenario would have the court deciding the tax is valid and
making Annenberg and fellow taxpayers pay the tax plus penalties and interest. &nbsp;&nbsp;&nbsp; 
 What are the odds? &nbsp;&nbsp;&nbsp; 
 Stewart M. Weintraub, an adjunct professor of law at Temple University,
said: "I do believe the taxpayers' case is very strong because, on review, the
Pennsylvania statute looks close enough to the North Carolina scheme that the
U.S. Supreme Court's decision will be controlling. Therefore I'd say that
Annenberg's decision (not to pay) was logical." &nbsp;&nbsp;&nbsp; 
 We live in interesting times. &nbsp;&nbsp;&nbsp; 
 Hugh P. King &nbsp;&nbsp;&nbsp; 
 Dallas &nbsp;&nbsp;&nbsp;

Pennsylvania's Personal Property Tax Soon May Become Unconstitutional 
What's The Latest On Pennsylvania's Personal Property Tax? 
Montgomery County Officials Are Threatening Vigorous Legal Action In An Effort 
To Collect Some $3 Million In 1996 Personal Property Taxes From Walter H.

Pennsylvania's Personal Property Tax Soon May Become Unconstitutional What's The Latest On Pennsylvania's Personal Property Tax? Montgomery County Officials Are Threatening Vigorous Legal Action In An Effort To Collect Some $3 Million In 1996 Personal Property Taxes From Walter H.