West Penn Power Co. v. Board of Property Assessment Appeals & Review

NARICK, Senior Judge.

This matter comes before us on an appeal of a real estate tax assessment imposed by Springdale Borough, Allegheny Valley School District and Allegheny County (collectively referred to as “Municipalities) on property which is leased by West Penn Power Company (West Penn). We affirm.

The subject property is comprised of three small parcels of land, each of which has erected thereon a steel oil tank. The assessed value of the land is negligible compared^ to that of the oil tanks.1 At issue are the assessments for the years 1980 through 1989 inclusive.2

The property is titled…