Westinghouse Electric Corp. v. Board of Property Assessment

OPINION

MONTEMURO, Justice: *

These cross-appeals filed by the taxpayer, Westinghouse Electric Corporation (Westinghouse), and three taxing authorities, Borough of Churchill (Churchill), Woodland Hills School District (Woodland Hills), and the County of Allegheny (Allegheny), are from an order of the Commonwealth Court (Doyle, Smith, and Barry, JJ.), which affirmed in part, and reversed and remanded in part an order of the Court of Common Pleas of Allegheny County in a tax assessment appeal filed by Westinghouse. For the reasons set forth herein, we affirm the order of the Commonwealth Court.

The…