Pa. Panel Orders Redo In Railroad Tax Exemption Fight

Law360 (February 6, 2018, 1:23 PM EST) -- A Pennsylvania appeals court said on Tuesday that a trial judge had failed to properly analyze what portions of an 85-acre railroad transfer depot owned by Lehigh Valley Rail Management LLC could be declared exempt from state utility taxes as an essential part of its operations at the site.

A three-judge Commonwealth Court panel said that more analysis was needed to determine what portions of the parcel were “essential, indispensable parts necessary to operate the railroad” and, thus, exempt from taxation under the state’s Public Utility Realty Tax Act.

“The trial court did not make factual findings on the dimensions of...

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