A Pennsylvania

A Pennsylvania

August 01, 2005

A Pennsylvania appeals court held in late May that municipalities in the state have the right to collect property taxes from companies that merely hold rights to subsurface minerals.

The case involved a company that mines limestone at a quarry in Fayette County. The court said subsurface minerals are considered “land,” citing a state supreme court decision that “coal and minerals in place are land.” The case is Coolspring Stone Supply, Inc. v. Fayette County.

Keith Martin