# Consol Pennsylvania Coal Co. v. Board of Assessment Appeals

> Commonwealth Court of Pennsylvania · November 19, 1992 · 151 Pa. Commw. 539

URL: https://www.frixlaw.com/law-library/cases/6374481

## Case

- **Full name:** CONSOL PENNSYLVANIA COAL COMPANY v. The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania The MONONGAHELA RAILWAY COMPANY v. The BOARD OF ASSESSMENT APPEALS OF GREENE COUNTY, Pennsylvania. Appeal of MONONGAHELA RAILWAY COMPANY and Consol Pennsylvania Coal Company
- **Court:** Commonwealth Court of Pennsylvania
- **Decided:** November 19, 1992
- **Citations:** 151 Pa. Commw. 539; 617 A.2d 852; 1992 Pa. Commw. LEXIS 705
- **Precedential status:** Published
- **Opinion:** Dissent by Kelley
- **Judges:** Craig, Doyle, Friedman, Kelley, McGinley, Palladino, Pellegrini
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6374481

## Opinion text

KELLEY, Judge,
dissenting.
I respectfully dissent. The sole question in the present controversy is the determination of whether the Manor Spur of some thirteen miles of railroad right-of-way track is exempt from taxation by the local taxing authorities.
There is no dispute that Monongahela is a common carrier utility. The question is whether or not this Manor Spur is operated as part of that utility by Monongahela.
I believe the trial court made an error of law in its interpretation and construction of the respective statutes and regulations.
Monongahela was the title owner and operator of the Manor Spur Line. The Manor Spur Line was a railroad right-of-way available for public use. Recorded title, interest and contracts assured Monongahela of carrying out its duties and responsibilities as a public carrier utility.
I find controlling in this case, the legal determination of the instant facts and controlling law that Monongahela had power of eminent domain for acquisition of the spur right-of-way. Hughes v. Consol-Pennsylvania Coal Co., 945 F.2d 594, 611-13 (3d Cir.1991).
It necessarily follows that because Monongahela has the power of eminent domain for the right-of-way, it is a right-of-way excluded from the local real estate tax.
I would reverse.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6374481. Public record. Not legal advice.