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CITY OF PITTSBURGH v. WIIC-TV CORP.

Nos. 1371 and 1409 C.D. 1973.

14 Pa.Commw. 18 (1974)

City of Pittsburgh, Appellant, v. WIIC-TV Corporation, Appellee. Board of Property Assessment, Appeals and Review of Allegheny County, Appellant, v. WIIC-TV Corporation, Appellee.

Commonwealth Court of Pennsylvania.

June 25, 1974.

Attorney(s) appearing for the Case

D.R. Pellegrini, Assistant City Solicitor, with him Ralph Lynch, Jr., City Solicitor, for appellant, City of Pittsburgh.

Thomas M. Rutter, Acting County Solicitor, with him Richard Ferris, Assistant County Solicitor, for appellant, Board of Property Assessment, Appeals and Review.

Edward W. Seifert, with him Reed, Smith, Shaw & McClay, for appellee.

Argued May 9, 1974, before Judges CRUMLISH, JR., WILKINSON, JR. and BLATT, sitting as a panel of three.

OPINION BY JUDGE WILKINSON, June 25, 1974:

Appellants in these two cases appeal from the decision of the Court of Common Pleas of Allegheny County which determined that the appellee's television antenna tower should not be included in the assessment of appellee's real estate. The basis for the decision was that the TV antenna tower was within the enumerated categories of exclusion from assessment of The General...

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