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Tax Re v. ew Board

Municipalities — Water and sewer rents — Billing for excess water in prior years — Estimated use of water.

On appeal by defendant from a decision of the Tax Review Board sustaining bills for excess water and sewer rent issued against properties operated by defendant, in which it appeared that during much of the period under consideration the water meters on defendant's properties were not registering; that the city sought to recover on the basis of an estimated consumption computed by multiplying the average daily water consumption of each particular property, determined over a substantial period following the installation of a new meter, by the number of days the original meter on the property was not registering; that defendant offered no evidence to show that the city's estimates were unfair or inaccurate; and that the court below concluded that (1) the city may bill for excess water use in prior years, that (2) such bills may be based on the type of estimate used by the city, and that (3) in the circumstances, defendant's appeal should be dismissed: it was Held that the order of the court below should be affirmed.

Argued March 21, 1958.

OPINION PER CURIAM, April 16, 1958:

The order of the court below is affirmed on the opinion of President Judge BOK of the Court of Common Pleas No. 6, Philadelphia County, as reported in 11 Pa. D. C. 2d 733.

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TAX REVIEW BOARD v. WEINER
(Apr 16, 1958)