Safe Harbor Power Corp.

BROWN, J.,

Appellant in this case, Safe Harbor Corporation (Safe Harbor), is a public utility as defined by the Public Utility Realty Tax Act of March 10, 1970, No. 66, 72 PS §3271-3278 (PURTA), Safe Habor owns and operates a hydroelectric generating facility on and along the Susquehanna River in Lancaster County pursuant to a Federal power project license granted by the Federal Power Commission.

Following the provisions of PURTA, the Board of Assessment Appeals of Lancaster County (board) arranged for the assessment of Safe Habor s utility realty as defined by the act. Safe Harbor objected to *592t…