Appeal from the Order of the Court of Common Pleas of Lehigh County in the case of County of Lehigh v. Leslie A. Lerner, Murray Saltzman, Individually and t/a The Dorneyville Golf Center, and Leslie Murray Company, Inc., No. 82-C-1381.
Jeffrey R. Dimmich, Assistant Lehigh County Solicitor, with him, Lawrance J. Brenner, Lehigh County Solicitor, for appellant.
Joseph A. Bubba, Butz, Hudders & Tallman, for appellees.
Judges Williams, Jr., MacPhail and Doyle, sitting as a panel of three. Opinion by Judge MacPhail. Judge Williams, Jr. concurs in result only.
[ 82 Pa. Commw. Page 633]
This is an appeal by the County of Lehigh (Appellant) from an order and decision by the Court of Common Pleas of Lehigh County which denied Appellant the right to collect payment in lieu of taxes from Appellees.*fn1
The Pennsylvania Department of Transportation (DOT) is the owner of sixteen acres in South Whitehall Township, Lehigh County. In 1977, DOT leased this property to Leslie A. Lerner and Murray Saltzman to be used as a golf center. An identical lease was entered in 1979, except that Leslie Murray Company, Inc. was named as lessee.
Appellant filed a complaint in the common pleas court, seeking to compel Appellees to make payments in lieu of taxes for the years 1978, 1979 and 1980. Under The Administrative Code of 1929, Act of April 9, 1929, P.L. 177, as amended, 71 P.S. § 512(c) and (d) (Act), lessees of real property acquired by the Commonwealth for state highways must make payments to the political subdivision in which that property is situated, equal to the taxes which would normally be assessed against that property were it not owned by
[ 82 Pa. Commw. Page 634]
the Commonwealth. After both parties filed cross motions for summary judgment, the common pleas court held that the lease must incorporate the pertinent provisions of the Act before the lessee can be liable for payments in lieu of taxes and granted Appellees' summary judgment. We reverse.
It is Appellees' position that before liability can be imposed on the lessee, the Act must be incorporated in the lease*fn2 and that the lessee must receive tax bills or other forms of notice. In Radnor Township School District v. Betty, 30 Pa. Commonwealth Ct. 425, 427, 373 A.2d 1361, 1363 (1977) Judge (now President Judge) Crumlish, Jr. wrote for a majority of the Court
[t]hese payments are required under the provisions of The Administrative Code of 1929, Act of April 9, 1929, P.L. 177, as amended, 71 P.S. § 512(c) and (d) (Act), which require that lessors (sic) of real property acquired by the Commonwealth for state highways make payments to the political subdivisions in which that property is situated equal to the taxes ...