Springdale Township v. Allegheny County Board of Property Assessment

Opinion by

Judge Craig,

West Penn Power Company appeals from an order of the Court of Common Pleas of Allegheny County, which denied West Penn’s motion to dismiss an appeal Springdale Township and Allegheny County had filed in that court challenging the tax exempt status of a portion of West Penn’s property at its Spring-dale Power Plant. The court rejected West Penn’s contentions that the Commonwealth was an indispensable party and that the Pennsylvania Public Utility Commission had exclusive jurisdiction of the case; those two issues are now before us on appeal.

The township had first appealed…