Adams Electric Cooperative, Inc. v. Commonwealth

DISSENTING OPINION BY

Judge PELLEGRINI.

I respectfully dissent. The majority reverses the orders of the Board of Finance and Review (Board) subjecting Adams Electric Cooperative and other electric cooperative corporations (collectively, the Cooperatives) to the Public Utility Realty Tax1 because the majority finds that the Cooperatives, under Section 1101-A(2) of the Public Utility Realty Tax Act, 72 P.S. § 8101-A(2) (commonly known as PUR-TA), are not “electric cooperative corporation[s] furnishing public utility service” for purposes of taxation. (Emphasis added). I disagree with the majority…