In re Appeal of Prospect Crozer LLC from the Decision of the Bd. of Assessment Appeals of Del. Cnty., 2024 Pa. LEXIS 1850 (Pa. Super., December 17, 2024)(Donohue, J.)
Judges and Justices must act full-time as judges and not engage in a practice of law, hold office in a political party or political organization, or hold office or a position of profit in the government of the United States, commonwealth or any municipal corporation. In this case, a judge who was a common pleas judge held a position on a government board in Philadelphia. The Commonwealth Court vacated all his Orders having to do with tax assessment matters. The Supreme Court found that the Commonwealth Court errored in concluding that its Section 17(a) violation results in the automatic forfeiture of judicial office. In other words, the judge should not have been thrown out of office. Instead, Supreme Court concluded, in a challenge to the adjudication of a judge, the simultaneous holding of the judicial office in the position of profit prohibiting the section of Section(a) resulted in a constitutionally impermissible conflict of interest. The orders entered in a tax appeal must be vacated. The proceedings are remanded to the Court of Common Pleas of Delaware County for reassignment of special instructions.
