Board of Assessment & Revision of Taxes v. Bethlehem Housing Authority

Opinion by

Judge Wilkinson,

The question for decision in this case is aptly stated by appellant in its brief as follows: “Are structures permanently affixed to leased premises but subject to a collateral agreement that they remain the property of the lessee who constructs them or otherwise acquired title thereto, taxable as part of the real estate of the lessor?” Stated another way, does property that is owned by public housing authorities, the property of which is given specific exemption from taxation, lose its tax exempt status because it is affixed to the real property of a taxable entity?…