Delaware County Solid Waste Authority v. Berks County Board of Assessment Appeals

BARBIERI, Senior Judge.

This case involves the question of whether real property located in Berks County, which property is owned and operated as a landfill by a municipal authority located in Delaware County, is immune or exempt from real estate taxation by local taxing bodies in Berks County.

This dispute centers around the Colebrookdale Landfill, located in Earl Township, Berks County. Prior to 1985, the landfill was owned by R.R.M. Corporation (R.R.M.), and was operated as a private commercial enterprise. However, through a series of transactions which occurred in 1985, ownership of the…