Gordon Lubricating Co. v. Allegheny County Board of Property Assessment, Appeals & Review

Opinion by

Wood side, J.,

This is an appeal from the order of the Court of Common Pleas of Allegheny County reversing the County Board of Property Assessment, Appeals and Review which had held that certain oil tanks were taxable as real estate. The court excluded the tanks from taxation on the ground that they were “within the category of machinery, tools and other equipment contemplated in the Act of 1983, P. L. 853 as amended.”

The relevant statute provides:

“Section 201. Subjects of Taxation Enumerated— The following subjects and property shall, as hereinafter provided, be valued and assessed,…