PP& L, Inc. v. Commonwealth

OPINION BY

President Judge COLINS.

PP&L petitions for review of the order of the Board of Finance and Revenue upholding the denial of its petition for refund of 1997 public utility realty tax.

The court adopts the facts as stipulated by the parties. In April 1998, PP&L filed its 1997 utility realty tax report pursuant to Section 1102-A(b) of the law known as the Public Utility Realty Tax Act (PUR-TA),1 showing a state taxable value of $1,002,082,237 for a self-assessed payment of $42,087,454. In August 1998, PP&L filed a petition for refund with the Board of Appeals averring that it overstated…