Legal Opinion
City of Pittsburgh v. WIIC-TV CORP.
Commonwealth Court of Pennsylvania
Decided June 25, 1974No. Appeal 1371 and 1409 C.D. 1973PublishedCited by 11 opinions
1Opinion of the Court
Opinion by
Judge Wilkinson,
Appellants in these two cases appeal from the decision of the Court of Common Pleas of Allegheny County which determined that the appellee’s television antenna tower should not be included in the assessment of appellee’s real estate. The basis for the decision was that the TY antenna tower was within the enumerated categories of exclusion from assessment of The General County Assessment Law, Act of May 22, 1933, P. L. 853, as amended, 72 P.S. §5020-201, which provides, in pertinent part: “The following subjects and properties shall, as hereinafter provided, be valued…
2Cases cited5 opinions
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- Loeb EstateSupreme Court of Pennsylvania · 1960
- United Laundries, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1948
- Messenger Publishing Co. v. Allegheny County Board of Property AssessmentSuperior Court of Pennsylvania · 1957
- North Side Laundry Co. v. Allegheny County Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1951
3Cited by11 opinions
- ORANGE COUNTY INDUS. DEVELOP. AUTH. v. StateSupreme Court of Florida · 1983
- Golden Triangle Broadcasting, Inc. v. City of PittsburghCommonwealth Court of Pennsylvania · 1977
- Commonwealth v. Rohm and Haas Co.Commonwealth Court of Pennsylvania · 1977
- BFC Hardwoods, Inc. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- Custer v. Bedford County Board of Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 2006
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