PECO Energy Co. v. Commonwealth

OPINION BY

President Judge COLINS.

PECO Energy Corporation petitions for review of the order of the Board of Finance and Revenue denying its petition for resettlement of its 1997 public utility realty tax in which it contested the Department of Revenue’s (Revenue) settlement of PECO’s 1997 tax as it determined the state taxable value of PECO’s utility realty.

In April 1998, PECO filed its 1997 public utility realty tax report pursuant to Section 1102-A(b) of the law known as the Public Utility Realty Tax Act (PURTA), 1 “showing the amount and manner of computation of the State taxable value”…