Court Opinion

ID: 9746425
Source: CourtListenerOpinion
Date Created: 2023-08-27 14:15:05.025207+00
Date Added: 2024-06-11T07:25:13.003365
License: Public Domain

NIGRO, Justice,
concurring.
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.
Justice SAYLOR joins the concurring opinion.