In Re PP&L, Inc.

OPINION BY

Judge SIMPSON.

These consolidated appeals from orders of the Court of Common Pleas of Luzerne County (trial court) arise from an assess ment involving PP & L’s 1 nuclear-powered electric generation facility in that county. The City of Philadelphia, the School District of Philadelphia, and the Southeastern Pennsylvania Transportation Authority (SEPTA) (collectively, Philadelphia Parties) appeal the assessment of utility realty under the recently amended Public Utility Realty Tax Act 2 (PURTA). PP & L seeks to quash the appeal of the Philadelphia Parties and to reverse the grant of…