AMERICAN T. & T. CO. v. BD. OF PROP. ASSESS.


461 Pa. 716 (1975)

337 A.2d 844

The AMERICAN TELEPHONE AND TELEGRAPH COMPANY, Appellant, v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF ALLEGHENY COUNTY, Pennsylvania. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF ALLEGHENY COUNTY, Pennsylvania, and County of Allegheny v. The AMERICAN TELEPHONE AND TELEGRAPH COMPANY, Appellant.

Supreme Court of Pennsylvania.

Decided May 13, 1975.


Attorney(s) appearing for the Case

Albert J. Tomalis, Jr., Metzger, Hafer, Keefer, Thomas & Wood, Harrisburg, for appellant; James H. Peters, Chief Tax Atty., Robert L. Nathanson, Tax Atty., New York City, of counsel.

Thomas M. Rutter, Jr., Acting County Sol., John G. Arch, Asst. County Sol., Stephen A. Zappala, County Sol., Pittsburgh, for appellee.

Samuel C. Harry, Harrisburg, for amici curiae, the Pennsylvania Members of the Nat. Ass'n of Water Companies; Morgan, Lewis & Bockius, Harrisburg, of counsel.

Frank A. Sinon, Walter K. Swartzkoph, Jr., Rhoads, Sinon & Reader, Harrisburg, for amicus curiae, Columbia Gas Transmission Corp.; Thomas E. Morgan, Larry L. Roller, Charleston, W. Va., of counsel.

Gilbert Nurick, Harrisburg, Robert R. Batt, Louis W. Ricker, Philadelphia, for amici curiae, Cleveland Elec. Illuminating Co., Ohio Edison Co., and Toledo Edison Co.; McHees, Wallace & Nurick, Harrisburg, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, of counsel.

Robert R. Batt, Louis W. Ricker, Philadelphia, Harry J. Rubin, Harrisburg, for amici curiae, Atlantic City Elec. Co., Baltimore Gas & Elec. Co., Delmarva Power & Light Co., Jersey Cent. Power & Light Co., Potomac Elec. Power Co., and Public Serv. Elec. & Gas Co.; Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Krekstein, Rubin & Lasday, Harrisburg, of counsel.

Gordon W. Gerber, William A. Kelley, Jr., Alfred A. Gollatz, Dechert, Price & Rhoads, Philadelphia, amici curiae for Western Pennsylvania Water Co., Keystone Water Co. and Riverton Consolidated Water Co.

Before JONES, C.J., and EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.


OPINION OF THE COURT

ROBERTS, Justice.

This is an appeal from an order of the Commonwealth Court1 holding that a public utility's payment of the tax imposed by the Public Utility Realty Tax Act2 (PURTA) was not in lieu of local real estate taxes pursuant to article VIII, section 4 of the Pennsylvania Constitution, P.S.3 We conclude...

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