Legal Opinion
Assessments Against State Armory
Pennsylvania Department of Justice
Decided December 10, 1925Published
1Opinion of the Court
Campbell, First Dep. Att’y-Gen.,
You have advised this department that the Borough of Plymouth has assessed against the State armory located therein a portion of the cost of paving a street upon which the armory property abuts, and you have asked to be advised as to whether or not this property is liable for the payment of such assessment.
The title to the real estate upon which the Plymouth Armory is built is in the Commonwealth, and the property is used for armory purposes.
The property of the State is not subject to taxation: Harrisburg v. Pennsylvania Canal Co., 2 Pearson, 93; Philadelphia…
2Cases cited7 opinions
- Pittsburg v. Sterrett Subdistrict SchoolSupreme Court of Pennsylvania · 1903
- County of Erie v. City of ErieSupreme Court of Pennsylvania · 1886
- Directors of Poor of Schuylkill County v. School Directors of North Manheim TownshipSupreme Court of Pennsylvania · 1862
- Robb v. PhiladelphiaSuperior Court of Pennsylvania · 1904
- Reading v. Berks CountySuperior Court of Pennsylvania · 1903
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