This case raises issues under the Open Space Lands Act, 32 P.S. §§ 5001-5013 (“Act”). The Act is intended to “clarify and broaden the existing methods by which the Commonwealth and its local government units may preserve land in or acquire land for open space uses.” Act § 1, 32 P.S. § 5001. In 2006, pursuant to the Act, the citizens of Upper Pottsgrove Township voted by public referendum to impose upon themselves a new earned income tax to raise revenue for the acquisition and preservation of open-space land. In 2008, using funds from the account established for the revenues from the open-space tax, including funds borrowed by the Township on a pledge of its open-space tax revenues, the Township purchased the Smola Farm and designated the land to be preserved as open space.
Subsequently, the Township Commissioners determined that the Township needed a new municipal building complex and identified the Smola Farm as its location. In this suit by two residents and taxpayers of the Township, the Court concluded that the Township’s construction plans would violate its statutory obligation to use open-space tax revenues solely for the acquisition and preservation of open-space lands and related uses. The Court therefore enjoined the Township from proceeding with the planned construction. The Township and its Commissioners appealed to the Commonwealth Court, prompting this Opinion.
