Southeastern Pennsylvania Transportation Authority v. Board for the Assessment & Revision of Taxes

Opinion by

Judge Wilkinson,

The three cases1 before us for decision turn on the question of whether appellees, being a county, a township, a borough, and two school districts, have the authority to levy real estate taxes upon real estate owned by appellant, Southeastern Pennsylvania Transportation Authority (SEPTA). The lower court held that the appellees had such authority if the real estate against which the levy was made was not reasonably necessary for the operation of a public transportation system in this location. We must reverse and rule that in the absence of a statute specifically…