Legal Opinion
United States Steel Corp. v. Board of Revision of Taxes & Appeals
Commonwealth Court of Pennsylvania
Decided December 9, 1976No. Appeal, Nos. 1092 and 1118 C.D. 1975PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge Wilkinson,
These appeals arise from an adjudication of the Court of Common Pleas of Allegheny County which sustained in part and reversed in part real estate tax assessments by the Board of Property Assessment, Appeals and Review of Allegheny County and the Board of Revision of Taxes and Appeals of the City of Clairton (hereinafter referred to collectively as the Boards). In 1968, appellees included in their real estate tax assessments of appellant’s Clairton facilities a regenerator building at $185,000 and three ammonia tanks at $125,000 each. Following dismissals of the…
2Cases cited4 opinions
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- Gulf Oil Corp. v. PhiladelphiaSupreme Court of Pennsylvania · 1947
- United States Steel Corp. v. Board of Assessment & Revision of TaxesSupreme Court of Pennsylvania · 1966
- Gordon Lubricating Co. v. Allegheny County Board of Property Assessment, Appeals & ReviewSuperior Court of Pennsylvania · 1964
3Cited by4 opinions
- Gulf Oil Corp. v. Delaware County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1985
- West Penn Power Co. v. Board of Property Assessment Appeals & ReviewCommonwealth Court of Pennsylvania · 1991
- Commonwealth v. Faylor-Middlecreek, Inc.Commonwealth Court of Pennsylvania · 1977
- Stateline Cooperative v. Property Assessment Appeal BoardCourt of Appeals of Iowa · 2020