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INDEPENDENCE TWP. SCHOOL DIST. APPEAL

412 Pa. 302 (1963)

Independence Township School District Appeal.

Supreme Court of Pennsylvania.

October 10, 1963.

Attorney(s) appearing for the Case

James E. Rowley, with him Myron E. Rowley, Ralph E. Smith, and Rowley, Smith & Rowley, for appellant.

John D. Ray, with him Alan C. Davis, and Ray & Good, for appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE ROBERTS, October 10, 1963:

This appeal by Independence Township School District of Beaver County is from the orders of the court below which sustained the exemption from real estate taxes of certain buildings, fourteen tanks and seventy-two acres (of approximately 218 acres) of land owned by Laurel Pipe Line Company granted by the Beaver County Board of Assessment and Revision of Taxes for the years 1960 and 1961.

Laurel Pipe Line Company...

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