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PECO ENERGY CO. v. COM.

848 A.2d 1099 (2004)

PECO ENERGY COMPANY, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 4, 2004.

Attorney(s) appearing for the Case

William H. Roberts, Philadelphia, for petitioner.

Bart J. DeLuca, Jr., Harrisburg, for respondent.

BEFORE: COLINS, President Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, LEADBETTER, Judge, and COHN, Judge.

OPINION BY President Judge COLINS.

Petitioner, PECO Energy Company filed exceptions to this Court's opinion and order in PECO Energy Co. v. Commonwealth, 828 A.2d 497 (Pa.Cmwlth. 2003), affirming the Board of Finance and Revenue's denial of PECO's petition for resettlement of its 1997 public utility realty tax in which it contested the Department of Revenue's determination of the state taxable value of PECO's utility realty...

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