Lead Opinion
OPINION
We granted review in this ease principally to clarify the standard for determining whether a municipal ordinance applies to an agency or instrumentality of the Commonwealth. The Commonwealth Court concluded here that the Southeastern Pennsylvania Transportation Authority (“SEPTA”) is a Commonwealth agency and therefore not subject to either the provisions of the Philadelphia Fair Practices Ordinance (“FPO”),
This case has its origins in seven administrative proceedings against SEPTA that individuals instituted with the Philadelphia Commission from July 2007 through April 2009, alleging violations of the FPO.
While all seven administrative proceedings were still pending,
Appellants filed preliminary objections demurring to SEPTA’s complaint. Appellants argued that because Philadelphia’s powers under the First Class City Home. Rule Act
SEPTA appealed to the Commonwealth Court, which reversed. SEPTA v. City of Philadelphia,
Now-President Judge Dante Pellegrini dissented. He concluded that SEPTA is not a Commonwealth agency, and even if it were, it would still be subject to the provisions of the FPO and the jurisdiction of the Philadelphia Commission. The dissent stated that the General Assembly had enacted the portion of SEPTA’s enabling act that provides that a metropolitan transportation authority such as SEPTA is “an agency and instrumentality thereof’ merely to avoid constitutional and statutory questions, such as limitations on local governments’ acquisition of debt. 74 Pa.C.S. § 1711(a). The dissent opined that the cited language was not intended to render SEPTA a state agency for all purposes.
The dissent then concluded that even if SEPTA were part of the Commonwealth government, it nonetheless would be subject to the jurisdiction of the Philadelphia Commission under Commonwealth v. Ogontz Area Neighbors Association,
The dissent here applied the principles we set forth in Ogontz and concluded that, as in Ogontz, the relevant statutes were ambiguous as to which entity was intended to have priority. The dissent therefore considered the effect of holding each entity preeminent and determined that ruling in SEPTA’s favor would frustrate the legislature’s intended scheme. Characterizing the PHRA as granting the State and Philadelphia Commissions’ “concurrent jurisdiction,” the dissent explained that deeming SEPTA “preeminent” over Appellants would thwart the legislatively established system of shared jurisdiction. The dissent explained that, on the other-hand, treating Appellants as “preeminent” would not interfere with SEPTA’s purpose of providing public transportation. The dissent stated, “All the consequence of the City’s and the [State Commission’s] preeminence means is that SEPTA would still have to respond to complaints, like private companies, of those choosing to file their claims of unlawful discrimination with [the Philadelphia Commission].” SEPTA, supra at 569 (Pel-legrini, J., dissenting).
Appellants sought allowance of appeal, which we granted to decide the following questions:
(1) Does the City, have power to protect its residents from acts of discrimination by SEPTA, a metropolitan transportation authority, where the Pennsylvania Human Relations Act explicitly states that nothing in the PHRA shall be deemed to repeal or supersede any of the antidiscrimi-nation provisions of any municipal ordinance, the City’s power to regulate discrimination is not sourced in the PHRA, the City’s ordinance extends by its terms to SEPTA as an employer and provider of public accommodations, and concurrent state and local jurisdiction would not adversely affect SEPTA’s core transportation mission?
(2) Should the City’s Commission on Human Relations have been permitted, following the well-established rule of administrative exhaustion, to determine any challenges by SEPTA to its jurisdiction in the first instance, thereby having the opportunity to make .findings on a developed factual record suitable for appellatereview as to the nexus between the City’s interests and the alleged discrimination, rather than the Commonwealth Court ruling on an abstract, premature challenge?
SEPTA v. City of Philadelphia,
Appellants’ Authority over SEPTA
The first issue involves statutory interpretation, and as in all such matters, we follow the dictates of the Statutory Construction Act. Commonwealth v. Janssen Pharmaceutica, Inc.,
Appellants echo the position of the Commonwealth Court dissent regarding the first issue. They argue that SEPTA is not “the Commonwealth” simply because its enabling act states it is a Commonwealth “agency and instrumentality,” and even if it is' the equivalent of “the Commonwealth,” it is nonetheless subject to the jurisdiction of the Philadelphia Commission.
Appellants contend that the statutory declaration that metropolitan transportation authorities such as SEPTA are agencies and instrumentalities of the Commonwealth is not determinative of this issue. Appellants point out that we recently held, in Goldman v. SEPTA,
Appellants further argue that instead of treating the jurisdiction of the State Commission over SEPTA as a bar to the Philadelphia Commission’s authority over SEPTA, the Commonwealth Court should have applied the legislative intent analysis of Ogontz, supra.- According to Appellants, the applicability of the PHRA to SEPTA would only be relevant here if either: (1) the PHRA preempted the FPO; or (2) the PHRA were the sole source of Philadelphia’s authority to enact the FPO. Appellants argue that neither is the case. They assert that SEPTA has conceded that the PHRA does not preempt the FPO, and that Philadelphia’s power to enact the FPO flows not from the PHRA, but rather from the First Class Cities Home Rule Act. See
In the alternative, Appellants maintain that even if SEPTA is deemed a state agency or instrumentality, it is properly subject, under Ogontz, to the provisions of the FPO and the jurisdiction of the Philadelphia Commission. Appellants assert that because, as in Ogontz, the words of the relevant statutes do not clearly resolve the question before us, we should consider the consequences of the respective interpretations the parties suggest. Appellants maintain that they prevail under such an analysis because SEPTA’s purpose of providing public transportation will not be impeded if SEPTA is subject to the FPO. Appellants state that on the other hand, the additional protections of the FPO will be significantly hampered if a major employer and transportation provider such as SEPTA is determined to be exempt from the ordinance.
In response, SEPTA argues that the City may not apply the FPO to a Commonwealth agency and instrumentality, such as SEPTA. Citing Board of Revision of Taxes, supra; Hoffman v. Pittsburgh,
SEPTA then challenges Appellants’ reliance on Ogontz. It argues that the Ogontz analysis is only applicable where a state agency attempts to use real property in a way that conflicts with a local municipality’s zoning ordinances. SEPTA argues that its interpretation of Ogontz is supported by our holding in Board of Revision of Taxes, supra, that property SEPTA owned, but leased to a commercial entity, was not immune from local taxes.
Finally, SEPTA contends that it prevails even under Appellants’ Ogontz analysis, characterizing as not credible Appellants’ assertion that exempting SEPTA from the FPO will significantly weaken the ordinance. SEPTA asserts that the City amended the FPO’s definition of covered “employers” to add major Philadelphia employers other than SEPTA only after SEPTA instituted this litigation. SEPTA states that the earlier absence of major employers from the definition undercuts Appellants’ argument that not enforcing the FPO against it will undermine the FPO’s effectiveness, as other significant employers were previously free from the FPO’s constraints. SEPTA also pointedly asserts that prior to this suit, the Philadelphia’s Commission’s website stated that it “does not have jurisdiction over state or federal agencies [or] authorities.... ” Ap-pellee’s Brief at 2.
Both sides’ arguments are persuasive in part. SEPTA is correct that its enabling legislation plainly states that it “exercise[s] the public powers of the Commonwealth as
In a series of cases beginning with our decision in Ogontz, supra, this Court has held that a Commonwealth agency’s challenge to a municipality’s exercise of authority over it does not represent “a contest between superior and inferior governmental entities, but instead a contest between two instrumentalities of the state.” See Ogontz, supra at 452; County of Venango v. Borough of Sugarcreek,
As identified in Hazleton, our opinion in Ogontz, supra sets forth the analytical process a court is to follow to determine which entity the legislature intended to have preeminent powers over a given area of regulation.
The first step requires the reviewing court to determine, through examination of the statutes, which governmental entity, if any, the General Assembly expressly intended to be preeminent. Id.
In the event there is no such express legislative mandate, the second step requires the court “to determine legislative intent as to which agency is to prevail ... turn[ing] to the statutory construction rule that legislative intent may be determined by a consideration, inter alia, of the consequences of a particular interpretation.”
Hazleton, supra at 1210 (quoting Ogontz, supra at 455 (citing in turn 1 Pa.C.S. § 1921(c)(6))) (emphasis omitted).
Thus, in accordance with Ogontz, Ven-ango, and Hazleton, SEPTA is wrong in asserting that, in order for a local governmental agency to prevail over a Commonwealth agency or instrumentality, the legislature must have clearly stated its intent in that regard. Rather, pursuant to this line of cases, we have applied the Statutory Construction Act in order to discern the legislature’s intent. See Hazleton, supra at 1213 (applying Ogontz to determine that school district’s authority to lease school grounds to others for recreational purposes did not trump local zoning code); Venango, supra at 492 (applying Ogontz to conclude that county’s statutory authority to use its property for jails was subject to borough’s zoning ordinance). SEPTA has mistaken our insistence that courts seek out and effectuate the intent of the legislature for a requirement that the legislature state its intent clearly or explicitly that a municipality is to have “preeminent powers” over a state agency in a given area of law. Indeed, we concluded in Ogontz, supra, that Philadelphia could enforce its zoning code against DPW even though we could not discern from the face of the applicable statutes the legislature’s intent
SEPTA’s argument essentially is that the structure of Pennsylvania government imposes an implicit limitation on Philadelphia’s powers and bars it from regulating the state, its agencies, or instrumentalities in the absence of the General Assembly’s clear indication tó the contrary. But SEPTA’s argument runs counter to Ogontz/Venango/Hazleton, which instructs us that, rather than being a competition between “superior” and “inferior” governmental entities, the issue is one of legislative intent.
For similar reasons, we conclude that Appellants’ reliance on home-rule principles is misplaced. We consider the rule that a home-rule municipality’s exercise of legislative power is presumed valid, absent a specific constitutional or statutory limitation, to relate to a municipality’s authority to enact ordinances regarding a particular subject matter. That rule does not pertain to whether the municipality may enforce ordinances and regulations against a Commonwealth agency or instrumentality. We view the latter question as properly resolved under the Ogontz/Ven-ango/Hazleton legislative intent analysis.
The cases on which SEPTA relies do not indicate otherwise. In Board of Revision of Taxes, supra, we held that although portions of a building owned and used by SEPTA were exempt from local taxation, other portions leased to private commercial enterprises, were subject to local real estate tax. We reached that conclusion by applying the longstanding presumption that a Commonwealth agency is immune from taxation when acting within its authorized governmental purposes and powers. Id. at 712 (citing Del. County Solid Waste Auth. v. Berks County Bd. of Assessm’t Appeals,
Our opinion in Board of Revision of Taxes thus addressed an issue not presented here: whether “a governmental agency ' or instrumentality [may] automatically claim immunity from local real estate taxation for property leased to third-party commercial entities.” City of Phila. v. Cumberland County Bd. of Assessm’t Appeals,
Nor do Hoffman v. Pittsburgh, supra, and Jones v. fathom, supra, require a different outcome. SEPTA cites statements in each of those cases to the effect that “[wjords of a statute applying to private rights do not affect those of the state.” Appellee’s Brief at 10 (quoting Jones, supra,
In addition, we reject SEPTA’s suggestion that a ruling in Philadelphia’s favor here will risk extra-territorial application of the FPO and subject SEPTA to “regulatory chaos.” Extra-territorial enforcement of the FPO is precluded by the First Class Cities Home Rule Act, which bars cities of the first class, i.e., Philadelphia, from “exercis[ingj any powers or authority beyond the city limits, except such as are conferred by an act of the General Assembly....” 53 P.S. § 13133. No one has cited any statute remotely suggesting the FPO is viable outside of Philadelphia, and we are aware of none. Furthermore, the potential that Philadelphia might in some instance or instances attempt extra-territorial enforcement of the FPO against SEPTA, is not truly relevant to the disposition of this declaratory judgment action. The issue here is whether, as a matter of law, the FPO and the Philadelphia Commission can ever have authority over SEPTA. The possibility that, in a particular case, the Philadelphia Commission might seek to apply the FPO outside Philadelphia has no bearing on the overarching legal question we address here — which entity the General Assembly intended to have priority. Any
Finally, SEPTA’s arguments regarding alleged changes to the Philadelphia Commission’s website and the FPO’s new and more inclusive definition of employer after SEPTA initiated this case are not relevant. The issue here is whether the General Assembly intended for the Philadelphia Commission and the FPO to have jurisdiction over SEPTA. Because the FPO was enacted by Philadelphia City Council, the provisions of the FPO are not evidence of the General Assembly’s intent. For similar reasons, any statements on the Philadelphia Commission’s website are likewise not relevant.
In summary, we reiterate that the legislative intent analysis set forth in Ogontz/Venango/Hazleton represents the proper analysis for deciding this issue. Because the Commonwealth Court did not conduct that analysis, we vacate its order and remand the case for it to do so in the first instance.
Administrative Exhaustion
Appellants maintain that the Commonwealth Court erroneously concluded that SEPTA had no need to exhaust its administrative remedies through the Philadelphia Commission before commencing suit. Appellants argue that we have consistently held that an administrative agency is competent to determine its own jurisdiction, and that SEPTA is not subject to any exception to that rule. SEPTA responds that it did not need to exhaust its administrative remedies before the Philadelphia Commission, contending that a party may bypass an agency’s procedures and instead immediately seek declaratory relief in court to challenge that same agency’s jurisdiction.
As a rule, where an adequate administrative process is available, a party may not forgo that process in favor of seeking judicial relief. Bayada Nurses, Inc. v. Com., Dep’t of Labor and Indus.,
In conclusion, although the Commonwealth Court correctly determined that SEPTA was not required in this instance to exhaust its administrative remedies before commencing this declaratory judgment action, it erred by not applying the Ogontz legislative intent analysis to determine whether SEPTA may properly be held to the provisions of the FPO and the jurisdiction of the Philadelphia Commis
Justices BAER, TODD and STEVENS join the opinion.
Chief Justice CASTILLE files a concurring and dissenting opinion.
Justice EAKIN files a concurring and dissenting opinion.
Justice SAYLOR files a dissenting opinion.
Notes
. Phila. Code §§ 9-1101-1128.
. In general terms, the FPO protects against discrimination: in employment based upon a person's race, ethnicity, color, sex, sexual orientation, gender identity, religion, national origin, ancestry, age, disability, marital status, familial status, genetic information, or domestic or sexual violence victim status; in public accommodations based upon race, ethnicity, color, sex, sexual orientation, gender identity, religion, national origin, ancestry, disability, marital status, familial status, or domestic or sexual violence victim status; and in housing accommodation, commercial property and other real estate opportunities based upon race, ethnicity, color, sex, sexual orientation, gender identity, religion, national origin, ancestry, disability, marital status, age, source of income, familial status, or domestic or sexual violence victim status. Phila. Code §§ 9-1103, 1106, 1108.
. 43 P.S. §§ 951-963. The PHRA protects most, but not all, of the categories of individuals covered by the FPO. In general terms, the PHRA protects against discrimination in employment, housing, and public accommodation because of race, color, familial status, religious creed, ancestry, handicap or disability, age, sex, and national origin. In addition, it prohibits discrimination based upon the use of a guide or support animal because of the blindness, deafness or physical handicap of the user or because the user is a handler or trainer of support or guide animals.
. See Complaint, ¶ 29; R.R. 50a ("In fact, SEPTA is presently litigating the jurisdiction issue at the [Philadelphia] Commission, to no avail.”).
. Because we are conducting appellate review of an order sustaining preliminary objections in the nature of a demurrer to SEPTA's complaint, we treat the material factual allegations of SEPTA's complaint as true and make all reasonable inferences from those allegations in favor of SEPTA, as the party responding to the demurrer. We then ask whether, even taking those allegations and inferences as true, the law says with certainty that SEPTA cannot prevail. Jones v. Nationwide Prop, and Cas. Ins. Co.,
. Complaint, ¶¶2, 19, 27; R.R. 46a, 49a-50a.
. 53 P.S. §§ 13101-13157.
. Trial Court Order, dated 11/9/09; R.R. 24a.
. 43 P.S. § 954.
. Compare Blount v. Phila. Parking Auth.,
. In its brief to this Court, SEPTA again does not rely upon, or refer to in any manner, the section of its enabling legislation pertaining to sovereign and official immunity, 74 Pa.C.S. § 1711(c)(3).
. To be clear, we need not, and do not, determine whether SEPTA is properly treated as a Commonwealth agency for all purposes.
. While SEPTA has not asserted the section of its enabling legislation pertaining to sovereign and official immunity, the Chief Justice dissents on the basis that pursuant to 74 Pa. C.S. § 1711(c)(3), SEPTA enjoys sovereign immunity in this case because the General Assembly has not expressly waived SEPTA’s immunity from administrative proceedings. Concurring and Dissenting Opinion at 94. However, when presented with two competing absolutes. — here sovereign immunity and the authority of Philadelphia to enforce its ordinance, we employ the tools of statutory construction and interpretation to resolve the conflict. See Frazier v. W.C.A.B. (Bayada Nurses, Inc.), 616 Pa.592,
Concurrence in Part
concurring and dissenting.
I concur with the Majority’s conclusion that SEPTA was not required to exhaust administrative remedies within the Philadelphia Commission on Human Relations (“Commission”) prior to turning to our courts for a declaratory judgment as to the legal question of whether the Commission has jurisdiction over SEPTA concerning the City of Philadelphia’s (“City”) Fair Practices Ordinance (“FPO”). I respectfully dissent, however, from the Majority’s conclusion that the analysis set forth in Department of General Services v. Ogontz Area Neighbors Association,
In Ogontz, this Court was called upon to determine: “whether the Zoning Board of Adjustment of the City of Philadelphia ... ha[d] the power to enforce its regulations as to use and structural requirements for buildings against the Department of General Services, an agency of the Commonwealth.” Id. at 449. Similarly, in County of Venango v. Borough of Sugarcreek, Zoning Hearing Board,
In Ogontz, the dispute concerned the City’s denial of the agency’s application for construction permits relative to building a proposed facility, where the proposed use thereof was not permitted by the applicable zoning ordinance, and the building as proposed was not in conformity with applicable sections of the Philadelphia Code. Part of the dispute, ultimately, was the issue of whether the City, specifically the City’s zoning board, had jurisdiction over the Commonwealth agency. In resolving
Within that context, the Court went on to explain:
The legislature has the power to regulate both of these governmental entities, enlarging or restricting their authority to act; and generally, the task of courts in these cases is to determine, through an examination of the enabling statutes applicable to each of the governmental entities, which the legislature intended to have preeminent powers. The problem, essentially, is one of statutory interpretation.
Id. (emphasis added) (citing Township of South Fayette v. Commonwealth,
The following statement by the Court is critical, I’ believe, to our determination as to whether the analysis in Ogontz is applicable to the instant matter:
When we approach this task ... we are immediately faced with a paradox: determination of legislative intent as to priority of the two governmental entities is necessary to decide the case, but that intent is indecipherable from the applicable statutes. Having rejected balancing, and being unable to determine legislative intent as to which agency is to prevail, we turn to the statutory construction rule that legislative intent may be determined by a consideration, inter alia, of the consequences of aparticular interpretation. Statutory Construction Act, 1 Pa.C.S.A. § 1921(c)(6). The consequences of deciding that the Commonwealth should be preeminent in this matter are that Philadelphia’s zoning scheme would be frustrated in this case and in every other ease where a Commonwealth land use plan conflicted with the city plan.
Id. at 455 (emphasis added).
Ultimately, the Court concluded:
[D]eciding that the city’s zoning authority supersedes that of the Commonwealth agency to establish a mental health facility in a particular geographical location arguably would give effect to the legislative mandates of both governmental entities, a consequence which, absent more certain legislative direction, seems advisable. Accordingly, we hold that DPW is subject to the jurisdiction of the Zoning Board and that in the case of a conflict between DPWs land use plans and the zoning use regulatory scheme of Philadelphia, the zoning scheme shall prevail. We decline to infer a legislative intent that the Commonwealth agency has preemptive land use powers. Of course, should the legislature determine that one or more Commonwealth agencies or projects should be empowered to supersede local land use regulations, it need only pass legislation to that effect.
Id. (emphasis added). Ogontz makes perfect sense given its land use context'.
Consistently, and as the Majority concedes, in County of Venango and in Hazleton Area School District, this Court has indeed applied the general rule set forth in Ogontz to resolve apparent conflicts involving governmental land use powers. In County of Venango, the county sought to construct a new jail upon county owned land located within the Borough of Sugar-creek, and zoned as a residential area not permitting the proposed use. In Hazleton Area School District, the district sought to rent-out its athletic fields within Hazle Township for baseball games when such use was not permitted by the Township’s zoning ordinances. In each of those governmental land use cases, the Ogontz analysis was helpful and appropriate in resolving the land use conflicts between governmental entities. Contrary to the Majority’s suggestion here, however, while we observed in Hazleton that the Ogontz Court “employed a two-step process for analyzing conflicting statutes!,]” Hazleton Area School District,
Respectfully, there is nothing in this Court’s opinion in Ogontz indicating that the Court intended to stray from its adjudicative role and establish a quasi-legislative rule requiring a mandatory two-step process in the lower courts in every case involving disputes between Commonwealth agencies and municipalities whereby courts must first determine whether one entity holds preeminence over another, and then determine legislative intent as to which legislatively-created entity is to prevail exclusively by considering the consequences of proffered interpretations. In my view, when employed outside of its land use context, Ogontz at most stands for the general proposition that the General Assembly’s intent is the controlling factor in conflicts respecting the exercise of statutory authority, and where such intent is not apparent on the face of the applicable statutes, that intent should be ascer
Here, there is no dispute concerning a Commonwealth agency’s use of real property. Rather, this case is about whether SEPTA can be hauled before the City’s Commission and held liable for conduct which allegedly violates the City’s FPO, but which otherwise violates no provisions of law enacted by the Commonwealth or federal governments. This is also not a case of indecipherable legislative intent, or the absence of legislative direction. On the contrary, SEPTA’s enabling statute explicitly provides:
It is hereby declared to be the intent of the General Assembly that an authority created or existing under this chapter ... and the members, officers, officials and employees of any of them, shall continue to enjoy sovereign and' official immunity, as provided in 1 Pa. C.S. § 2310 (relating to sovereign immunity reaffirmed; specific waiver), and shall remain immune from suit except as provided by and subject to the provision of 42 Pa.C.S. §§ 8501 (relating to definitions) through 8528 (relating to limitations on damages).
Section 1711 of the Metropolitan Transportation Authorities Act (MTAA), 74 Pa. C.S. § 1711(c)(3) (emphasis added). Thus the General Assembly’s intent that SEPTA be held immune from suit except as provided by the General Assembly is abundantly clear. Goldman v. SEPTA,
Notwithstanding the statutory language and significant body of caselaw confirming the immunity from suit that SEPTA holds in this Commonwealth absent applicable exception, the City’s position is that SEPTA is subject to adjudication before the Commission under the City’s FPO. In my view, the City plainly has overstepped its authority, and no newly clarified two-step process credited exclusively in the past to land use cases is necessary to reach that determination. Indeed, a review of Ogontz and its progeny, and review of the relied-upon statutory construction rules cited therein, all point to the same conclusion: where the intent of the General Assembly is clear from a plain reading of applicable statutes, there is no need for a statutory construction analysis considering the supposed consequences of proffered interpretations in order to ascertain and effectuate legislative intent. What is required, simply stated, is application of the relevant statutory language as written.
In my view, the Commonwealth Court sufficiently accomplished that below, notably, by way of a 6-1 en banc decision that assessed legislative intent by not only looking to SEPTA’s enabling legislation, but also to that of the Pennsylvania Human Relations Commission, to make two specific points which relate to legislative intent. First, referencing the Pennsylvania Human Relations Act, the court observed that the General Assembly granted jurisdiction over Commonwealth employers to the Pennsylvania Human Relations Commission for adjudication of matters concerning Commonwealth laws that prohibit discrimination. Then, referencing SEPTA’s enabling legislation, the MTAA, the court observed the statutory language setting forth the General Assembly’s declaration that SEPTA shall in no way be deemed an instrumentality of any municipality, and the legislative determination that SEPTA instead exists as an agency and instrumentality of the Commonwealth. The • court concluded: “Clearly then, as an agency and instrumentality of the Commonwealth, SEPTA qualifies as an ‘employer’ for purposes of the [Human Relations] Act, subject to the jurisdiction of the [Pennsylvania Human Relations Commission].... ” SEPTA v. City of Philadelphia,
For purposes of discrimination cases covered under the [Human Relations] Act, SEPTA is a Commonwealth agency. As stated, the [Pennsylvania Human Relations Commission]’s enabling legislation clearly gives the [Pennsylvania Human Relations Commission], not the [Philadelphia] Commission, jurisdiction over SEPTA as an instrumentality of the Commonwealth in matters involving discrimination.
Id. at 562. In my view, this straightforward analysis is obviously correct. No remand to assess legislative intent is called for in this matter because the Commonwealth Court appropriately ascertained and effectuated the General Assembly’s intent by looking to, and applying, the plain language of the relevant statutory provisions. As this Court demonstrated in Board of Revision of Taxes, the Ogontz analysis identified by the Majority here is neither required, nor necessary; and the fact that the local legislation at issue strikes some as socially or politically pro
In Board of Revision of Taxes, a case decided nearly twenty years after Ogontz, ten years after County of Venango and two years after Hazleton Area School District, this Court resolved the issue of whether property owned by SEPTA and leased to commercial tenants is immune from local taxation by the Board of Revision of Taxes of the City of Philadelphia, and did so without reference to the Ogontz/Venángo/Hazleton test that the Majority now promotes as mandatory. The Court noted that as a general matter, property owned by a Commonwealth agency such as SEPTA is immune from local taxation absent express statutory authority to tax. The Court further explained:
It cannot be presumed that general statutory provisions giving local subdivisions the power to tax local real estate, were meant to include property owned by the Commonwealth, since to allow such taxation would upset the orderly processes of government. Thus, in order to tax property owned by the Commonwealth, a local subdivision must establish that it has the authority to- tax such property.
Board of Revision of Taxes,
Although the Commonwealth Court correctly noted that nothing in the Human Relations Act grants the City authority to subject SEPTA to the City’s FPO, the City insists that this fact is irrelevant because the source of the City’s power to enact and enforce its FPO is its general home rule police power. That position obviously lacks merit. The City is not the Commonwealth sovereign, even within its borders. The fact remains that the General Assembly has provided that SEPTA exists within the sovereignty of the Commonwealth, thus remaining immune from liability, particularly visa-vis laws enacted under the authority of the Commonwealth, absent some exception established by the General Assembly.
. Vis-á-vis federal causes of action, we have observed that statutory enactment alone is
Concurrence in Part
concurring and dissenting.
I agree with the majority’s holding that SEPTA was not required to exhaust administrative remedies prior to seeking declaratory and injunctive relief. However, I would hold it is not subject to the provisions of the Philadelphia Fair Practices Ordinance or the jurisdiction of the Philadelphia Commission on Human Relations, and I do not believe the appropriate way to resolve similar conflicts between state agencies and municipalities is through a test this Court developed, and utilized exclusively, for resolving competing interests in land use. Accordingly, I dissent as to that aspect of the majority opinion.
The majority contends “nothing in the Ogontz [ ] line of cases, or the reasoning behind those decisions, suggests that [the Ogontz ] analysis is restricted to conflicts over the applicability of zoning laws.” Majority'Op., at 88. While Ogontz
In Southeastern Pennsylvania Transportation Authority v. Board of Revision of Taxes,
Today, the majority creates the possibility that SEPTA, a multi-state transportation authority operating in over 100 municipalities across southeastern Pennsylvania, will be forced to ensure compliance with every anti-discrimination ordinance enacted by a municipality in which it operates. However, I believe, given the legislature’s decision to confer upon SEPTA “the public powers of the Commonwealth as an agency and instrumentality thereof[,]” 74 Pa.C.S. § 1711(a), SEPTA’s role in “performing essential governmental functions[,]”
. Department of General Services v. Ogontz Area Neighbors Association,
. In § 1781, when clarifying SEPTA would not be subject to taxation, the General Assembly provided:
The effectuation of the authorized purposes of an authority created or continued underthis chapter shall and will be in all respects for the benefit of the people of this Commonwealth, for the increase of their commerce and prosperity and for the improvements of their health and living conditions, and, since an authority will, as a public instrumentality of the Commonwealth, be performing essential governmental functions in effectuating such purposes, such an authority shall not be required to pay any taxes or assessments of any kind or nature whatsoever!)]
Id., § 1781.
Dissenting Opinion
dissenting.
I differ with the majority’s approach of remanding to the Commonwealth Court to ascertain legislative intent because, as I read the intermediate court’s decision, it already undertook that task. Accord Concurring and Dissenting Opinion at 95 (Castille, C.J.); see, e.g., SEPTA v. City of Phila.,
