(DOWNLOAD) "Southeastern Pennsylvania Transportation Authority v. Board for Assessment and Revision Taxes Delaware County" by Commonwealth Court of Pennsylvania * eBook PDF Kindle ePub Free
eBook details
- Title: Southeastern Pennsylvania Transportation Authority v. Board for Assessment and Revision Taxes Delaware County
- Author : Commonwealth Court of Pennsylvania
- Release Date : January 01, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
The three cases before us for decision turn on the question of whether appellees, being a county, a township, a borough, and two school districts, have the authority to levy real estate taxes upon real estate owned by appellant, Southeastern Pennsylvania Transportation Authority (SEPTA). The lower court held that the appellees had such authority if the real estate against which the levy was made was not reasonably necessary for the operation of a public transportation system in this location. We must reverse and rule that in the absence of a statute specifically authorizing these inferior governmental agencies to levy a tax against real estate owned by the Commonwealth, no such power exists and real estate owned by SEPTA is beyond the appellees taxing authority.