GULF OIL CORP. v. DEL. CO. BD. OF A. A. ET AL.

Nos. 2058 C.D. 1983 and 2060 C.D. 1983.

88 Pa.Commw. 341 (1985)

Gulf Oil Corporation, Appellant v. Delaware County Board of Assessment Appeals et al., Appellees. Gulf Oil Corporation v. Delaware County Board of Assessment Appeals et al. Southeast Delco School District, Township of Darby and the Board of Assessment Appeals of Delaware County, Appellants.

Commonwealth Court of Pennsylvania.

March 22, 1985.


Attorney(s) appearing for the Case

Henry T. Reath, with him, Robert B. Parks, Duane, Morris & Heckscher, for appellants/appellees, Gulf Oil Corporation.

Peter J. Nolan, with him, A. Leo Sereni, for appellees/ appellants, Board of Assessment Appeals of Delaware County, Township of Darby, Southeast Delco School District.

Argued December 13, 1984, before Judges MacPHAIL and BARRY, and Senior Judge KALISH, sitting as a panel of three.


OPINION BY JUDGE BARRY, March 22, 1985:

Appellant, Gulf Oil Corporation (Gulf), owns a ninety-seven acre crude oil tank farm in Darby Township, Delaware County. In 1982, the oil, which was received from ships, was placed in the tanks whose taxability is at issue. The oil contains water which must be removed for the refining process. When the water has been pumped, the oil is heated to control viscosity and...

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