SOUTHEASTERN PENN. TRANSP. v. BOARD OF REVISION

No. CIV. A. 99-325.

49 F.Supp.2d 778 (1999)

SOUTHEASTERN PENNSYLVANIA TRANSPORTATION AUTHORITY v. BOARD OF REVISION OF TAXES OF THE CITY OF PHILADELPHIA, et al.

United States District Court, E.D. Pennsylvania.

April 8, 1999.


Attorney(s) appearing for the Case

Carrie E. Watt, Ballard, Spahr, Andrews and Ingersoll, Philadelphia, PA, for Southeastern Pennsylvania Transportation Authority Plaintiff.

Margarete E. Pawlowski, James J. Zwolak, James J. Zwolak, Margarete E. Pawlowski, Frank A. Mayer, City of Philadelphia Law Dept., for Board of Revision of Taxes of The City of Philadelphia, The City of Philadelphia, The School District of Philadelphia, Defendants.


MEMORANDUM

BARTLE, District Judge.

Plaintiff Southeastern Pennsylvania Transportation Authority ("SEPTA") seeks a declaration that its headquarters and all other property it owns is exempt from local real estate taxes. It also requests an injunction to prohibit the assessment and levying of such taxes. Before the court is the motion of the defendants to dismiss for lack of subject matter jurisdiction because of the Tax Injunction Act, 28 U.S.C. &...

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