Westinghouse Electric Corp. v. Board of Assessment Appeals

Opinion by

Judge Doyle,

This is ¡an appeal by Westinghouse Electric Corporation (Westinghouse) from,the amended order of the Delaware County Court of Common Pleas, dated June 17, 1981, which granted a Petition to Extend Refund Payments 'and awarded Westinghouse simple interest on the unpaid balance of its refund at the rate of six percent per annum. For the reasons which follow, we reverse 'the order of the court of common pleas.

Westinghouse, owner of approximately 434 acres of land in Tinicum Township, Delaware County, challenged the assessed value of this property for the years 1977, 1978,…