Duquesne Light Company, Appellant,
v.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellee.
The American Telephone and Telegraph Company, Appellant,
v.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellee.
The Bell Telephone Company of Pennsylvania, Appellant,
v.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellee.
West Penn Power Company, Appellant,
v.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellee.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellant, and County of Allegheny, Intervening Party-Appellant,
v.
The Bell Telephone Company of Pennsylvania, Appellee.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellant, and County of Allegheny, Intervening Party-Appellant,
v.
West Penn Power Company, Appellee.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellant, and County of Allegheny, Intervening Party-Appellant,
v.
The American Telephone and Telegraph Company, Appellee.
Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, Appellant, and County of Allegheny, Intervening Party-Appellant,
v.
Duquesne Light Company, Appellee.
Commonwealth Court of Pennsylvania.https://leagle.com/images/logo.png
Argued October 31, 1972.
January 12, 1973.
Attorney(s) appearing for the Case
Richard B. Tucker, Jr., with him Donald P. Eriksen and Tucker, Arensberg & Ferguson, for The American Telephone and Telegraph Company and The Bell Telephone Company of Pennsylvania. Of counsel, Robert Coe, John B. King and Peter Pugliese.
David McNeil Olds, with him Frank W. Ittel, Edward W. Seifert and Reed, Smith, Shaw & McClay, for Duquesne Light Company. Of counsel, Thomas J. Munsch, Jr.
Daniel B. Dixon, with him Leon G. Krasinski and Rose, Schmidt & Dixon, for West Penn Power Company.
Francis A. Barry, County Solicitor, with him Thomas M. Rutter, Jr., Second Assistant County Solicitor, and John G. Arch, Assistant County Solicitor, for Board of Property Assessment, Appeals and Review.
Albert J. Tomalis, Jr., with him Metzger, Hafer, Keefer, Thomas and Wood, and, of counsel, Robert L. Nathanson, for The American Telephone and Telegraph Company on reargument.
Argued October 31, 1972, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT. Nos. 167 C.D. 1972 and 217 C.D. 1972 reargued June 5, 1973, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.
Commonwealth Court of Pennsylvania.
OPINION BY JUDGE KRAMER, January 12, 1973:
This case involves cross-appeals from an order of the Court of Common Pleas of Allegheny County, dated January 31, 1972. The final resolution of the case depends on the proper interpretation of Article VIII, Section 4 of the Pennsylvania Constitution of 1968 and the Public Utility Realty Tax Act, Act of March 10, 1970, P.L. 168, as amended, 72 P.S. §§ 3271 et seq., hereinafter referred to as "PURTA." The case consists...
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