Wheeling-Pittsburgh Steel Corp. v. Board of Assessment Appeals

Opinion by

Judge Wilkinson,

Wheeling-Pittsburgh Steel Corporation (Wheeling) owns and operates a basic oxygen steel manufacturing *196facility (BOF) located in the City of Monessen, County of Westmoreland. In 1973, the Board of Assessment Appeals of the County of Westmoreland (Board) included the BOF in Wheeling’s 1974 real estate tax assessment of land and buildings in the City of Monessen.

In December of 1973, Wheeling appealed from the assessment to the Board, claiming that the assessment of the BOF plant should be eliminated because it consisted of machinery, appliances and equipment contained…