Legal Opinion
Lehigh-Northampton Airport Authority v. Lehigh County Board of Assessment Appeals
Supreme Court of Pennsylvania
Decided December 30, 2005No. 185-193 MAP 2004PublishedCited by 14 opinions
1Opinion of the Court
OPINION
Justice SAYLOR.
The question presented in this appeal is whether, and to what extent, real property owned by a municipal authority formed in accordance with the Municipality Authorities Act is immune from local real estate taxation.
The Lehigh-Northampton Airport Authority (the “Authority”) was incorporated in 1968 by Lehigh and Northampton Counties pursuant to the Municipality Authorities Act of 1945. 1 The Authority’s board of governors consists of 19 members, ten appointed by Lehigh County, and nine appointed by Northampton County. Neither the Commonwealth of Pennsylvania, nor its…
2Cases cited21 opinions
- Pennsylvania State University v. County of CentreSupreme Court of Pennsylvania · 1992
- Commonwealth State Emp. Ret. System v. Dau. Co.Supreme Court of Pennsylvania · 1939
- Whitemarsh Township Authority v. ElwertSupreme Court of Pennsylvania · 1964
- MASTRANGELO v. BUCKLEYSupreme Court of Pennsylvania · 1969
- Commonwealth v. Erie Metropolitan Transit AuthoritySupreme Court of Pennsylvania · 1971
16 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- City of Philadelphia v. Cumberland County Board of Assessment AppealsSupreme Court of Pennsylvania · 2013
- Greenwood Gaming & Entertainment, Inc. v. CommonwealthSupreme Court of Pennsylvania · 2014
- Norwegian Township v. Schuylkill County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2013
- Granville Township v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006
- Fish v. Township of Lower MerionCommonwealth Court of Pennsylvania · 2014
9 more not listed; retrieve them via the Exa API.