Gulf Oil Corp. v. Cumberland County

Shughart, P. J.,

Plaintiff, Gulf Oil Corporation, filed its complaint in equity to restrain the County of Cumberland and the Township of Upper Allen from assessing and collecting real estate taxes on plaintiff’s leasehold interest in the Mechanicsburg Service Station of the Pennsylvania Turnpike. Defendants in their answer admit that plaintiff’s leasehold is for a term of years, and that the fee simple title to the real estate and improvements involved is vested in the Pennsylvania Turnpike Commission. There has been no assessment of the land to the Pennsylvania Turnpike Commission.

Under new…