Gulf Oil Corp. v. Delaware County Board of Assessment Appeals

Opinion by

Judge Barry,

Appellant, Gulf Oil Corporation (Gulf), owns a ninety-seven acre crude oil tank farm in Darby Township, Delaware County. In 1982, the oil, which was received from ships, was placed in the tanks whose tax-ability is at issue. The oil contains water which must be removed for the refining process. When the water has been pumped, the oil is heated to control viscosity and agitated to standardize the mix for refining purposes. The oil is then delivered by pipeline under the Schuylkill Eiver to a refinery in Philadelphia where it is processed.

Gulf appealed an initial…