West Penn Power Co. v. Board of Property Assessment

Opinion by

Judge Barbieri,

This is an appeal from an order of the Court of Common Pleas of Allegheny County denying exceptions filed to a non-jury verdict rendered in an action in mandamus filed by West Penn Power Company (West Penn). We affirm.

In 1975 West Penn constructed three steel oil tanks in Springdale Borough, Allegheny County which were assessed at $104,850, $104,850, and $118,160 respectively for property tax purposes. West Penn subsequently appealed these assessments to the Board of Property Assessment Appeals and Review of Allegheny County (Board) alleging that the properties *380in…