City Harrisburg and Individual Taxpayers

OPINION BY JUDGE KELLEY FILED: April 24, 1996 The School District of the City of Harrisburg (School District) appeals from an April 5, 1995 order of the Court of Common Pleas of Dauphin County (court of common pleas) which affirmed a decree nisi issued by the court on January 6, 1995. The January 6, 1995 decree nisi decreed that a tax imposed by the School District upon the privilege of leasing tax exempt realty was invalid. We reverse.