CSX Transportation, Inc. v. Delaware County Board of Assessment Appeals

OPINION BY

Judge COVEY.

CSX Transportation, Inc., its affiliates and subsidiaries (collectively, CSXT) and Intervenor Chichester School District (School District) cross-appeal from the Delaware County Common Pleas Court’s (trial court) December 30, 2013 order (Order) affirming the Delaware County Board of Assessment Appeals’ (Board) determination that the property in question was taxable, but holding that a 7.883 acre portion of a 72.63 acre property is exempt from local real estate taxes.

CSXT, a wholly-owned subsidiary of CSX Corporation, provides transportation services through a 21,000-mile…