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WEST PENN POWER CO. APPEAL

No. 1797 C.D. 1981.

78 Pa.Commw. 100 (1983)

Springdale Township v. Allegheny County Board of Property Assessment, Appeals and Review, et al. West Penn Power Company, Appellant.

Commonwealth Court of Pennsylvania.

October 26, 1983.

Attorney(s) appearing for the Case

Michael W. Balfe, Rose, Schmidt, Dixon & Hasley, with him Edward S. Stiteler, for appellant.

William P. Bresnahan, Assistant County Solicitor, with him James H. McLean, County Solicitor, Patrick J. Lughney and William J. Fahey, for appellees, County of Allegheny.

John G. Arch, for appellee, Springdale Township.

Argued October 3, 1983, before Judges ROGERS, CRAIG and DOYLE, sitting as a panel of three.

OPINION BY JUDGE CRAIG, October 26, 1983:

West Penn Power Company appeals from an order of the Court of Common Pleas of Allegheny County, which denied West Penn's motion to dismiss an appeal Springdale Township and Allegheny County had filed in that court challenging the tax exempt status of a portion of West Penn's property at its Springdale Power Plant. The court rejected West Penn's contentions that the Commonwealth was an indispensable party and that the Pennsylvania...

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