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W. PA. WATER CO. v. B. OF PROP. A. A. AND REV.

No. 577 C.D. 1981.

63 Pa.Commw. 472 (1981)

Western Pennsylvania Water Company, Appellant v. Board of Property Assessment Appeals and Review, County of Allegheny, Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

December 30, 1981.

Attorney(s) appearing for the Case

James H. Webster, Springer and Perry, for appellant.

William P. Bresnahan, O'Donnell, Bresnahan & Caputo, for appellee, County of Allegheny.

James C. Kletter, Anderson, Moreland & Bush, for appellee, Mt. Lebanon School District.

Argued October 9, 1981, before Judges WILLIAMS, JR., MacPHAIL and PALLADINO, sitting as a panel of three.

OPINION BY JUDGE PALLADINO, December 30, 1981:

This is an appeal by Western Pennsylvania Water Company (Water Company) from an order of the Court of Common Pleas of Allegheny County granting Mt. Lebanon School District's (School District) petition to quash an appeal of a property assessment. We affirm.

On February 23, 1976, the Water Company filed an appeal with the Board of Property Assessment, Appeals

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