Allegheny Energy Supply Co., LLC v. Greene County Board of Assessment Appeals

OPINION BY

Senior Judge FLAHERTY.

The Greene County Board of Assessment Appeals (Board) and the Southeastern Greene School District (District) appeal from an order of the Court of Common Pleas of the 13th Judicial District, Greene County (trial court) which determined that smoke stacks, cooling towers and a water intake structure located on land owned by Allegheny Energy Supply Co. (Allegheny) are excluded from real estate taxation under Section 201 of the Fourth to Eighth Class County Assessment Law (Law). 1 Board and District also appeal the trial court’s order determining that there is 35%…