COMMONWEALTH v. PA. ELECTRIC CO.


472 Pa. 530 (1977)

372 A.2d 815

COMMONWEALTH of Pennsylvania v. PHILADELPHIA ELECTRIC COMPANY, Appellant.

Supreme Court of Pennsylvania.

Decided April 28, 1977.


Attorney(s) appearing for the Case

Roberts R. Appel, T. Roberts Appel, II, Appel, Herr & Appel, Lancaster, for appellant.

Vincent J. Dopko, Deputy Atty. Gen., for appellee.

Gilbert Nurick, McNees, Wallace & Nurick, Harrisburg, for amicus curiae, Cleveland Elec. Illuminating Co.

Albert J. Tomalis, Jr., Metzger, Hafer, Keefer, Thomas & Wood, Harrisburg, for amicus curiae, Pennsylvania Power Co.

Harry J. Rubin, Harrisburg, for amicus curiae, Public Service Elec. & Gas Co., Pennsylvania Elec. Co., Metropolitan Edison Co., Jersey Central Power & Light Co.

Before EAGEN, O'BRIEN, ROBERTS, NIX and MANDERINO, JJ.


OPINION OF THE COURT

ROBERTS, Justice.

The issue presented is whether, under the Public Utility Realty Tax Act (PURTA),1 the dam, dikes, and canal of the Muddy Run Pump Storage Hydro-Electric Project (Muddy Run Project) constitute taxable utility realty or excluded machinery or equipment. The Commonwealth Court concluded that the dam, dikes, and canal, owned by Philadelphia Electric Company (Philadelphia Electric), were taxable...

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