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IN RE PP&L, INC.

838 A.2d 1 (2003)

IN RE PP&L, INC. Appeal from the Luzerne County Board of Assessment Appeals Tax Parcel No. 04-001-000, 04-001-000-001, 04-001-000-002. Salem Township Assessment for the Tax Years 1998, 1999 & 2000. Appeal of City of Philadelphia, School District of Philadelphia, and Southeastern Pennsylvania Transportation Authority. In re PP&L, Inc. Appeal from the Luzerne County Board of Assessment Appeals Tax Parcel No. 04-001-000, 04-001-000-001, 04-001-000-002. Salem Township Assessment for the Tax Years 1998, 1999 & 2000. Appeal of PPL Electric Utilities Corporation, f/k/a PP & L, Inc. and PPL Susquehanna, LLC. In re PP&L, Inc. Appeal from the Luzerne County Board of Assessment Appeals Tax Parcel No. 04-001-000, 04-001-000-001, 04-001-000-002. Salem Township Assessment for the Tax Years 1998, 1999 & 2000. Appeal of PPL Electric Utilities Corporation, f/k/a PP&L, Inc. and PPL Susquehanna, LLC.

Commonwealth Court of Pennsylvania.

Decided October 28, 2003.

Reargument Denied December 30, 2003.

Attorney(s) appearing for the Case

Malcolm J. Gross, Allentown, and Michael Lesch, New York, for appellants, PP&L Electric Utilities Corp. and PP&L Susquehanna, LLC.

Joseph A. Dworetzky, Philadelphia, for appellees.

BEFORE: SMITH-RIBNER, Judge, and SIMPSON, Judge and FLAHERTY, Senior Judge.

Reargument En Banc Denied December 30, 2003.

OPINION BY Judge SIMPSON.

These consolidated appeals from orders of the Court of Common Pleas of Luzerne County (trial court) arise from an assessment involving PP & L's1 nuclear-powered electric generation facility in that county. The City of Philadelphia, the School District of Philadelphia, and the...

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