New Castle v. Pittsburgh, Youngstown & Ashtabula Ry. Co.

Citations

• 72 Pa. Super. 135
• 1919 Pa. Super. LEXIS 267

Syllabus

<p>Railroads — Municipal liens — Right-of-way — Exemption from local taxation.</p> <p>1. A strip of ground which forms part of the roadbed of a railway company, and is included in its right-of-way, is not liable to a municipal claim for the improvement of a street running parallel and adjoining such roadbed.</p> <p>2. The property of a railroad company used exclusively for railroad purposes, and having no buildings or stations constructed thereon, may properly be termed roadbed and, will be exempt from local taxation.</p> <p>Railroad — Municipal claims — Sufficient affidavit of defense.</p> <p>An affidavit of defense is sufficient to a'claim for municipal assessments for the paving of a street adjacent to railroad property which sets forth that the land in question is used for railroad purposes, was acquired for the purpose and use of its right-of-way, and is indispensably necessary for the operation of its railroad.</p>