City of Philadelphia v. Cumberland Cty Brd Assess Appeals

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The issue before the Supreme Court in this appeal was whether certain property in Cumberland County, which was owned by the City of Philadelphia as trustee of the Stephen Girard Trust and leased by the Board of Directors of City Trusts to the Pennsylvania Office of Attorney General, was subject to local real estate taxation in Cumberland County. The trial court held that the property was both immune and exempt from local real estate taxation. The Commonwealth Court reversed. After its review, the Supreme Court reversed the Commonwealth Court and reinstated the trial court’s order on grounds of tax immunity. View "City of Philadelphia v. Cumberland Cty Brd Assess Appeals" on Justia Law