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SAFE HARBOR WATER POWER CORP. v. JUDGE

758 A.2d 259 (2000)

SAFE HARBOR WATER POWER CORPORATION, Petitioner, v. Robert A. JUDGE, Sr., Secretary of Revenue, Respondent. PP & L, Inc., f/k/a Pennsylvania Power & Light Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Interstate Energy Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. PG Energy, Inc., f/k/a Pennsylvania Gas & Water Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. West Penn Power Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Potomac Edison Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Monongahela Power Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Peco Energy Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent (Two Cases). UGI Utilities, Inc., Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Luzerne Electric, Division of UGI Utilities, Inc., Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Peoples Natural Gas Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. CNG Transmission Corporation, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue. Allegheny Electric Cooperative, Inc., Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Duquesne Light Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. National Fuel Gas Distribution Corporation, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. National Fuel Gas Supply Corporation, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. New York State Electric & Gas Corporation, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Pennsylvania Power Company, Petitioner v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Ohio Edison Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Cleveland Electric Illuminating Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent. Toledo Edison Company, Petitioner, v. Robert A. Judge, Sr., Secretary of Revenue, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 16, 2000.

Attorney(s) appearing for the Case

R. Scott Shearer and Robert L. Weldon, Harrisburg, for petitioners.

Daniel J. Doyle, Harrisburg, for respondent.

Before DOYLE, President Judge, COLINS, Judge, SMITH, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, FLAHERTY, Judge, LEADBETTER, Judge.

FLAHERTY, Judge.

Twenty-two gas and electric companies (Petitioners) have filed in this Court's original jurisdiction individual petitions for review which have been consolidated (Petitions), seeking declaratory and injunctive relief to declare invalid certain portions of the Public Utility Realty Tax Act (PURTA)1 and seeking monetary relief from being required to pay a supplemental additional PURTA tax assessment (Suptax). One of the...

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