Title: Independent Oil, et al., Aplts v. Bd. of Assessment Appeals of Fayette Cty.; ; J-122-2002 (Concurring Opinion)
Citation: N/A
Docket Number: 93WAP2001
State: Pennsylvania
Issuer: Pennsylvania Supreme Court
Date: January 8, 2003

[J-122-2002] IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT INDEPENDENT OIL AND GAS ASSOCIATION OF PENNSYLVANIA, GEORGE O. SCOTT, D/B/A DORSO ENERGY, LOMAK RESOURCES COMPANY, PHILLIPS PRODUCTION COMPANY, CASTLE EXPLORATION CO., INC., DOUGLAS OIL & GAS, INC., OIL & GAS MANAGEMENT, INC. AND WILLIAM S. BURKLAND, Appellants v. BOARD OF ASSESSMENT APPEALS OF FAYETTE COUNTY, PENNSYLVANIA, AND COUNTY OF FAYETTE, PENNSYLVANIA, Appellees : : : : : : : : : : : : : : : : : : : : No. 93 WAP 2001 Appeal from the Order of the Commonwealth Court entered on July 13, 2001, at No. 2560CD2000, affirming the Order of the Court of Common Pleas of Fayette County entered on October 3, 2000, at No. 1570 of 1998G.D. 780 A.2d 795 (Pa. Comwlth. 2001) ARGUED: September 10, 2002 CONCURRING OPINION MR. JUSTICE NIGRO DECIDED: DECEMBER 19, 2002 I agree with the majority that Appellees' attempted taxation of Appellants' oil and gas interests is without statutory authority and therefore join in the majority's disposition of this matter. However, I disagree with the majority's application of ejusdem generis because it renders the phrase "all other real estate" in section 201(a) of the Assessment Law ineffective. Rather, I would simply hold that Appellees lacked the statutory authority to tax Appellants' interests because oil and gas are of a fundamentally different character than real estate. Mr. Justice Saylor joins the concurring opinion.