53 Pa. Cons. Stat. § 5620

Exemption from taxation and payments in lieu of taxes.

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§ 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

Cited in 9 cases, 2003–2018 · leading case: SWB YANKEES LLC v. Wintermantel

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SWB YANKEES LLC v. Wintermantel (2012) pa · 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 Authority (2008) pacommwct · 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…”

Northern Tier Solid Waste Authority v. Commonwealth, Department of Revenue (2003) pacommwct · 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…”

Program Administration Services, Inc. v. Dauphin County General Authority (2005) pacommwct · 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…”

Lehigh-Northampton Airport Authority v. Lehigh County Board of Assessment Appeals (2005) pa · cites it 3× “See 53 Pa.C.S. § 5620 (formerly 53 P.S. § 318) (relating to exemption from taxation and payments in lieu of taxes).”

City of Philadelphia v. Cumberland County Board of Assessment Appeals (2013) pa “2d at 1177 -80 (quoting Municipal Authorities 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.”

Chester Water Authority v. Pennsylvania Public Utility Commission (2005) pa “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…”

Northern Tier Solid Waste Authority v. Commonwealth, Department of Revenue (2004) pacommwct “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…”

In Re: Appeal of City of Lancaster and City of Lancaster SD Tax Parcel No. 336-84744-4-0001 Property of Red Rose Transit (2018) pacommwct “53 Pa. C.S. § 5620. This Court has stated: the distinction between tax immunity and tax exemption is unnecessary in the context of government-owned property.”

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