Legal Opinion

Westinghouse Electric Corp. v. Board of Property Assessment

Commonwealth Court of Pennsylvania

Decided July 25, 1988No. Appeals 3352 C.D. 1986, 3353 C.D. 1986, 3488 C.D. 1986 and 3489 C.D. 1986PublishedCited by 10 opinions

1Opinion of the Court

Opinion by

Judge Barry,

Westinghouse Electric Corporation (Westinghouse) appeals an order of the Court of Common Pleas of Allegheny County which assessed Westinghouses Research and Development Center for the years 1977-86. The taxing bodies, the County of Allegheny, the Borough of Churchill (Borough) and the. Woodland Hills School District (School District) have also appealed.

The Board of Property Assessment, Appeals and Review originally assessed the R & D .Center at $9,960,-000 for the years 1977 and 1978, at $9,985,000 for the years 1979 and 1980 and at $10,010,000 for 1981. Westinghouse…

2Cases cited4 opinions

  1. Thorn v. Newman Et Ux.Commonwealth Court of Pennsylvania · 1988
  2. Witt v. Commonwealth, Department of BankingSupreme Court of Pennsylvania · 1981
  3. Ciaffoni v. Washington County BoardCommonwealth Court of Pennsylvania · 1987
  4. In Re Assessment Appeal of Salem Crossroads Historical Restoration Society, Inc.Commonwealth Court of Pennsylvania · 1987

3Cited by10 opinions

  1. In Re Appeal of Borough of ChurchillSupreme Court of Pennsylvania · 1990
  2. Westinghouse Electric Corp. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1995
  3. Vietri v. Delaware Valley High SchoolSuperior Court of Pennsylvania · 2013
  4. Westinghouse Electric Corp. (R & D Center) v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1991
  5. In re Appeal of Gateway School DistrictCommonwealth Court of Pennsylvania · 1989

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