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  5. 118 Pa.Commw. 152 (1988)
 

WESTINGHOUSE v. BD. of PROP. et al.

Nos. 3352 C.D. 1986, 3353 C.D. 1986, 3488 C.D. 1986 and 3489 C.D. 1986.

118 Pa.Commw. 152 (1988)

544 A.2d 1088

Westinghouse Electric Corporation (R & D Center), Appellant v. Board of Property Assessment, Appeals and Review et al., Appellees. The Borough of Churchill and Woodland Hills School District v. Board of Property Assessment, Appeals and Review et al. Westinghouse Electric Corporation (R & D Center), Appellant. The Borough of Churchill and Woodland Hills School District v. Board of Property Assessment, Appeals and Review et al. The Borough of Churchill et al., Appellants. The Borough of Churchill and Woodland Hills School District v. Board of Property Assessment, Appeals and Review et al. The Borough of Churchill et al., Appellants.

Commonwealth Court of Pennsylvania.

July 25, 1988.

Attorney(s) appearing for the Case

Philip Baskin, with him, Dusty L. Elias, Baskin, Flaherty, Elliott & Mannino, P.C., for appellant, Westinghouse Electric Corporation.

Robert W. Goehring, Goehring & West, for Borough of Churchill, appellee.

Thomas M. Rutter, Goehring, Rutter & Boehm, for Woodland Hills School District, appellee.

Ira Weiss, Deputy County Solicitor, Allegheny County, for appellee.

Argued March 21, 1988, before Judges BARRY and McGINLEY, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE BARRY, July 25, 1988:

Westinghouse Electric Corporation (Westinghouse) appeals an order of the Court of Common Pleas of Allegheny County which assessed Westinghouse's Research and Development Center for the years 1977-86. The taxing bodies, the County of Allegheny, the Borough of Churchill (Borough) and the Woodland Hills School District (School District) have also appealed.

The Board of Property Assessment, Appeals and Review originally assessed...

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