Legal Opinion
Lehigh Valley Rail Mgmt. LLC v. County of Northampton Revenue Appeals Board and County of Northampton ~ Appeal of: County of Northampton
Commonwealth Court of Pennsylvania
Decided February 6, 2018No. 2531 C.D. 2015PublishedCited by 3 opinions
1Opinion of the Court
OPINION BY
PRESIDENT JUDGE LEAVITT
Northampton County appeals an order of the Northampton County Court of Common Pleas (trial court) holding, on remand, that 85.01 acres of utility realty owned by Lehigh Valley Rail Management LLC (Railroad) were exempt from the tax on utility realty authorized by the Public Utility Realty Tax Act (PURTA). 1 The trial court explained, that because .this realty was used as an intermodal railroad yard for moving sealed cargo containers between trains and trucks and could not be used for any other purpose, it constituted “[rjailroad beds or rails, land owned or…
2Cases cited24 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Chicago, Burlington & Quincy RailroadSupreme Court of the United States · 1915
- Marvin M. Brandt Revocable Trust v. United StatesSupreme Court of the United States · 2014
- In Re the Employees of Student Services, Inc.Supreme Court of Pennsylvania · 1981
- Commonwealth v. Phila. Rapid Transit Co.Supreme Court of Pennsylvania · 1926
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3Cited by3 opinions
- Reading Blue Mtn. & Northern R/R Co. v. Mount, T.Superior Court of Pennsylvania · 2025
- Reading Blue Mtn. & Northern R/R Co. v. Mount, T.Superior Court of Pennsylvania · 2025
- Latrobe Area Hospital v. Westmoreland County Board of Assessment Appeals ~ Appeal of: Westmoreland County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2019