Duquesne Light Co. v. Board of Property Assessment, Appeals & Review

Opinion by

Mr. Justice Cohen,

These appeals involve the 1960 triennial assessment of property known as Brunots Island, situate in the Ohio River within the limits of the City of Pittsburgh.

The island which is owned in its entirety by appellant-appellee, Duquesne Light Company (Duquesne) comprises an area of approximately 156 acres. Part of the land, about 75.5 acres, is used for public utility purposes and is exempt from taxation. The remainder, comprising approximately 80.5 acres, is used for the storage of coal and ashes and is subject to taxation.

Under the authority of the Act of 1939, June…