LEHIGH VALLEY RAIL v. CTY. OF NORTHAMPTON

No 288 C.D. 2015

126 A.3d 1076 (2015)

LEHIGH VALLEY RAIL MANAGEMENT LLC, Appellant, v. COUNTY OF NORTHAMPTON REVENUE APPEALS BOARD and County of Northampton.

Commonwealth Court of Pennsylvania.

Decided November 10, 2015.


Attorney(s) appearing for the Case

Joseph A. Fitzpatrick, Jr. , Center Valley, for appellant.

David M. Backenstoe , Hellertown, for appellee County of Northampton.

BEFORE: BONNIE BRIGANCE LEADBETTER, Judge, and MARY HANNAH LEAVITT, Judge, and JAMES GARDNER COLINS, Senior Judge.


Lehigh Valley Rail Management LLC (Railroad) appeals an order of the Northampton County Court of Common Pleas (trial court) regarding the taxation of its 107.93-acre parcel of land. The Northampton County Revenue Appeals Board (Board) held that the entire parcel was utility realty as defined in the Public Utility Realty...

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