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ALLEGHENY ENERGY SUPPLY CO. v. COUNTY OF GREENE

788 A.2d 1085 (2001)

ALLEGHENY ENERGY SUPPLY COMPANY, successor to West Penn Power, Potomac Edison Company, and Monongahela Power Company, Appellants, v. COUNTY OF GREENE, Monongahela Township, Southeastern Greene School District. Allegheny Energy Supply Company, successor to West Penn Power, Potomac Edison Company, and Monongahela Power Company, v. County of Greene, Monongahela Township and Southeastern Greene School District, Appeal of Southeastern Greene School District, Allegheny Energy Supply Company, LLC, Potomac Edison Co. and Monongahela Power Co., v. County of Greene, Board of Assessment Appeals, Appellant.

Commonwealth Court of Pennsylvania.

Decided December 10, 2001.

As Amended December 14, 2001.

Attorney(s) appearing for the Case

Carleton O. Strouss, Harrisburg, for appellants.

Anthony Giglio, Pittsburgh, for appellees.

Before COLINS, Judge, FRIEDMAN, Judge, McCLOSKEY, Senior Judge.

COLINS, Judge.

Allegheny Energy Supply Company, Potomac Edison Company, and Monongahela Power Company (Taxpayers) appeal the order of the Court of Common Pleas of the 13th Judicial District, Greene County sustaining their tax appeal and setting the market value of the taxable realty for the 2000 tax year. Among the issues raised by the Taxpayers is a challenge to the trial court's valuation of electric generation facilities...

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