Coverage note: this corpus holds the
consolidated Pa.C.S. titles only. Unconsolidated P.S. statutes (UTPCPL 73 P.S. § 201-1, Liquor Code, wage payment laws) are not included; a miss here does not mean the statute does not exist. Check
palegis.us.
§ 5620. Exemption from taxation and payments in lieu of taxes.
The effectuation of the authorized purposes of authorities created under this chapter
shall be for the benefit of the people of this Commonwealth, for the increase of their
commerce and prosperity and for the improvement of their health and living conditions.
Since authorities will be performing essential governmental functions in effectuating
these purposes, authorities shall not be required to pay taxes or assessments upon
property acquired or used by them for such purposes. Whenever in excess of 10% of
the land area of any political subdivision in a sixth, seventh or eighth class county
has been taken for a waterworks, water supply works or water distribution system having
a source of water within a political subdivision which is not provided with water
service by the authority, in lieu of such taxes or special assessments the authority
may agree to make payments in the county to the taxing authorities of any or all of
the political subdivisions where any land has been taken. The bonds issued by any
authority, their transfer and the income from the bonds, including any profits made
on their sale, shall be free from taxation within the Commonwealth.
Notes of Decisions
SWB YANKEES LLC v. Wintermantel, 45 A.3d 1029 (Pa. 2012).
· cites it 6× “" 53 Pa.C.S. § 5620. Moreover, the court highlighted, the Municipality Authorities Act authorizes the creation of authorities precisely to "perform[] essential governmental functions in effectuating these [broader] purposes.”
Beaver Dam Outdoors Club v. Hazleton City Auth., 944 A.2d 97 (Pa. Commw. Ct. 2008).
· cites it 4× “Claiming its leasing activities constitute a governmental function, the Authority cites 53 Pa.C.S. § 5620, titled, "Exemption from taxation and real estate taxes," which provides in part (with emphasis added): The effectuation of the authorized purposes of authorities created…”
N. Tier Solid Waste Auth. v. Commonwealth, Dep't of Revenue, 825 A.2d 793 (Pa. Commw. Ct. 2003).
· cites it 6× “They further aver that their facilities and operations are protected from tax by the Authorities Act, 53 Pa.C.S. § 5620. Petition ¶ 18. In addition, Authorities aver they have existing contracts with haulers and generators of waste that specifically set prices, pursuant to prior…”
Prog. Admin. Servs., Inc. v. Dauphin Cnty. Gen. Auth., 874 A.2d 722 (Pa. Commw. Ct. 2005).
· cites it 4× “§ 318, but virtually identical language is in the current Act, 53 Pa.C.S. § 5620: The effectuation of the authorized purposes of authorities created under this chapter shall be for the benefit of the people of this Commonwealth, for the increase of their commerce and prosperity…”
Chester Water Auth. v. Pennsylvania Pub. Util. Comm'n, 868 A.2d 384 (Pa. 2005).
“Philadelphia Suburban observes that the salutary purposes of these limitations reflect the unfair competitive advantage that would be enjoyed by municipal authorities, in light of their exemption from property taxation and ability to raise capital via the issuance of tax-free…”
N. Tier Solid Waste Auth. v. Commonwealth, Dep't of Revenue, 860 A.2d 1173 (Pa. Commw. Ct. 2004).
“Section 5620, titled Exemption from taxation and payments in lieu of taxes, provides at 53 Pa.C.S. § 5620: The effectuation of the authorized purposes of authorities created under this chapter shall be for the benefit of the people of this Commonwealth, for the increase of their…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.