Legal Opinion
Delaware County Solid Waste Authority v. Berks County Board of Assessment Appeals
Supreme Court of Pennsylvania
Decided June 1, 1993No. 49 and 50 Eastern District Appeal Docket 1992PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
MONTEMURO, Justice.
The issues presented for our review concern the extent to which property owned by a municipal authority and used as a landfill is either immune or exempt from taxation. The undisputed facts are as follows: The Delaware County Solid Waste Authority (“Authority”) is a municipal authority created pursuant to the Municipality Authorities Act of 1945, Act of May 2, 1945, P.L. 382, 53 P.S. § 301, et seq. The Authority owns and operates the Colebrookdale Landfill (“Landfill”) which is located in Berks County and is part of the Boyertown Area School District. 1…
2Cases cited13 opinions
- Commonwealth State Emp. Ret. System v. Dau. Co.Supreme Court of Pennsylvania · 1939
- MASTRANGELO v. BUCKLEYSupreme Court of Pennsylvania · 1969
- Commonwealth v. Erie Metropolitan Transit AuthoritySupreme Court of Pennsylvania · 1971
- Fischer v. PittsburghSupreme Court of Pennsylvania · 1955
- Simon AppealSupreme Court of Pennsylvania · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Southeastern Pennsylvania Transportation Authority v. City of PhiladelphiaSupreme Court of Pennsylvania · 2014
- Southeastern Pennsylvania Transportation Authority v. Board of Revision of TaxesSupreme Court of Pennsylvania · 2003
- City of Philadelphia v. Cumberland County Board of Assessment AppealsSupreme Court of Pennsylvania · 2013
- Lehigh-Northampton Airport Authority v. Lehigh County Board of Assessment AppealsSupreme Court of Pennsylvania · 2005
- Dauphin County General Authority v. Dauphin County Board of AssessmentsCommonwealth Court of Pennsylvania · 2001
16 more not listed; retrieve them via the Exa API.