Legal Opinion

Westinghouse Electric Corp. (R & D Center) v. Board of Property Assessment

Commonwealth Court of Pennsylvania

Decided January 18, 1991No. Nos. 3352-53 and 3488-89 C.D. 1986PublishedCited by 8 opinions

1Opinion of the Court

OPINION

BARRY, Senior Judge.

Westinghouse Electric Corporation (Westinghouse) appeals an order of the Court of Common Pleas of Allegheny County which assessed Westinghouse’s Research and Development Center for the years 1977-86. The taxing bodies, the County of Allegheny, the Borough of Churchill (Borough) and the Woodland Hills School District (School District) have also appealed.

The Board of Property Assessment, Appeals and Review (Board) originally assessed the R & D Center at $9,960,000 for the years 1977 and 1978, at $9,985,000 for the years *341979 and 1980 and at $10,010,000 for 1981.…

2Cases cited17 opinions

  1. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  2. Borough of Green Tree v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1974
  3. McKnight Shopping Center, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  4. In Re Appeal of Borough of ChurchillSupreme Court of Pennsylvania · 1990
  5. Park Drive Manor, Inc. Tax Assessment CaseSupreme Court of Pennsylvania · 1955

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3Cited by8 opinions

  1. Westinghouse Electric Corp. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1995
  2. Metaltech v. City of PittsburghCommonwealth Court of Pennsylvania · 1993
  3. Allied Foods, Inc. v. School District of ScrantonCommonwealth Court of Pennsylvania · 1995
  4. Consol Pennsylvania Coal Co. v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1992
  5. Cruz v. Wanamaker, Pennsylvania Court of Common Pleas, Bradford County1993

3 more not listed; retrieve them via the Exa API.

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