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WEST PENN POWER COMPANY v. BOARD PROPERTY ASSESSMENT (02/22/84)

decided: February 22, 1984.

WEST PENN POWER COMPANY, APPELLANT
v.
THE BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF ALLEGHENY COUNTY, PENNSYLVANIA, APPELLEE



Appeal from the Order of the Court of Common Pleas of Allegheny County in the case of West Penn Power Company v. The Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, No. GD 80-05584.

COUNSEL

Michael W. Balfe, Rose, Schmidt, Dixon & Hasley, for appellant.

William J. Fahey, with him Patrick J. Loughney, for appellee.

John M. Means, with him William L. Stang, Markel, Schafer & Means, P.A., for intervenor, Allegheny Valley School District and Borough of Springdale.

Judges Rogers, Barry and Barbieri, sitting as a panel of three. Opinion by Judge Barbieri.

Author: Barbieri

[ 80 Pa. Commw. Page 379]

This is an appeal from an order of the Court of Common Pleas of Allegheny County denying exceptions filed to a non-jury verdict rendered in an action in mandamus filed by West Penn Power Company (West Penn). We affirm.

In 1975 West Penn constructed three steel oil tanks in Springdale Borough, Allegheny County which were assessed at $104,850, $104,850, and $118,160 respectively for property tax purposes. West Penn subsequently appealed these assessments to the Board of Property Assessment Appeals and Review of Allegheny County (Board) alleging that the properties

[ 80 Pa. Commw. Page 380]

    in question were exempted from taxation since they were "machinery and equipment" used in manufacturing, an apparent reference to the tax exemption found in Section 2(4) of The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. ยง 6902(4), an exemption applicable, inter alia, to business privilege taxes, and not personal property or real estate taxes. After a hearing on this matter, the Board issued a decision on February 18, 1976, captioned "DISPOSITION ON APPEAL OF REAL ESTATE ASSESSMENT" which read in pertinent part as follows:

Your Appeal No. 5220-861A from the Assessment of the Property located at . . . Springdale Boro for the year 1975 . . . has been considered by the Board of Property Assessments, Appeals and Review, and action has been taken as noted below:

LOT & TOTAL NO ...


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