Should Taxable Inhabitants Be Determined As of the Date of Filing of Petition for Annexation ?
In Allison Township Annexation, 4 Lyc. 80 (C.P. Pa. 1953), the trial court considered the issue of whether taxable inhabitants should be counted as of the filing of the petition for annexation on March 17, 1952, as of December 31, 1951 when the assessor was to officially file the list of taxables or as of the time when the list was formally prepared in the commissioner's office.
In concluding that the taxable inhabitants should be determined as of the date of the filing of the petition, the trial court reasoned:
Those who moved from the district before the petition was presented to the council have no proper interest in the proceedings, whereas those who moved into the district, even after the assessment list was completed, but before the date of presentation to the council, do have a proper interest as to whether or not there should be an annexation.
One who pays taxes but moves from the district before the presentation of the petition may be a taxable, but he should not be considered as an inhabitant of the district. Id. at 89.