Nathaniel K. Beck, County Solicitor, Leonard Boreman, Special Counsel and John G. Brosky, Asst. County Solicitor, Pittsburgh, for appellant.
Alan D. Riester and Paul W. Brandt of Brandt, Riester & Brandt, Pittsburgh, for appellee.
Before Rhodes, P. J., and Hirt, Reno, Dithrich, Ross and Gunther, JJ.
[ 172 Pa. Super. Page 360]
This is an appeal by the Board of Property Assessment, Appeals and Review of Allegheny County from the order of the court below directing appellant to transfer property of the Longvue Disposal Corporation, appellee, from the taxable to the real estate exempt column in its records as of January 1, 1950, and enjoining the township, school district, and county taxing authorities from attempting to collect real estate taxes on that property for any levies made subsequent
[ 172 Pa. Super. Page 361]
Appellee, duly certificated by the Public Utility Commission to furnish sewage service to the public in a portion of the Township of McCandless, at present serves 322 dwellings in a housing development, known as Longvue Acres, and an adjoining public school. It also stands ready to serve any other applicant for service within its charter area. Individual purchasers of houses in the development are required by the terms of their sales agreements with the development company -- the owners of which are, practically speaking, also the owners of appellee -- to use appellee's sewage disposal service at a stated rental fee under a schedule of tariffs filed with the Public Utility Commission.
The 1949 triennial assessment of the property involved was as follows: