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WESTINGHOUSE v. BD. OF PROP. ASSESS.

138 Pa.Commw. 30 (1991)

587 A.2d 820

WESTINGHOUSE ELECTRIC CORPORATION (R & D CENTER), Appellant, v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW and The Borough of Churchill, Woodland Hills School District and County of Allegheny, Appellees. The BOROUGH OF CHURCHILL and Woodland Hills School District v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW, et al. Appeal of WESTINGHOUSE ELECTRIC CORPORATION (R & D CENTER), The BOROUGH OF CHURCHILL and Woodland Hills School District v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW, et al. Appeal of The BOROUGH OF CHURCHILL and Woodland Hills School District and County of Allegheny, The BOROUGH OF CHURCHILL and Woodland Hills School District v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW, et al. Appeal of The BOROUGH OF CHURCHILL and Woodland Hills School District and County of Allegheny.

Commonwealth Court of Pennsylvania.

Decided January 18, 1991.

Rearguments Denied March 26, 1991.

Attorney(s) appearing for the Case

Philip Baskin, with him, Marvin A. Fein, Houston Harbaugh, P.C., Pittsburgh, for appellant, Westinghouse Elec. Corp.

Robert W. Goehring, Goehring & West, Solicitor for appellee, Borough of Churchill, Pittsburgh, Pa.

Patrick J. Clair, Sol., for appellee, Woodland Hills School Dist., Pittsburgh, Pa.

Ira Weiss, Deputy County Sol., for appellee, Allegheny County, Pittsburgh, Pa.

Before DOYLE and SMITH, JJ., and BARRY, Senior Judge.

OPINION

BARRY, Senior Judge.

Westinghouse Electric Corporation (Westinghouse) appeals an order of the Court of Common Pleas of Allegheny County which assessed Westinghouse's Research and Development Center for the years 1977-86. The taxing bodies, the County of Allegheny, the Borough of Churchill (Borough) and the Woodland Hills School District (School District) have also appealed.

The Board of Property Assessment, Appeals and Review (Board) originally...

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