Duquesne Light Co. v. Board of Property Assessment

Opinion by

Judge Kramer,

This case involves cross-appeals from an order of the Court of Common Pleas of Allegheny County, dated January 31, 1972. The final resolution of the case depends on the proper interpretation of Article VIII, Section 4 of the Pennsylvania Constitution of 1968 and the Public Utility Realty Tax Act, Act of March 10, 1970, P. L. 168, as amended, 72 P.S. §§3271 et seq., hereinafter referred to as “PURTA.” The case consists of cross-appeals by Duquesne Light Company, The American Telephone and Telegraph Company (AT&T), The Bell Telephone Company of Pennsylvania and West Penn…