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PECO ENERGY CO. v. COM.

919 A.2d 188 (2007)

PECO ENERGY COMPANY, Appellant, v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided March 26, 2007.

Attorney(s) appearing for the Case

Michael J. Semes, Esq., Eric D. Strand, Esq., William H. Roberts, Esq., Robert P. Harrill, Jr., Esq., Joseph Dominguez, Esq., Blank Rome, L.L.P., Broomall, for PECO Energy Company.

Gerald J. Pappert, Esq., Bart J. DeLuca, Esq., PA Office of Attorney General, for Commonwealth of Pennsylvania.

BEFORE: CAPPY, C.J., and CASTILLE, SAYLOR, EAKIN, BAER, and BALDWIN, JJ.

OPINION

Justice BALDWIN.

This case involves the computation of tax under the Public Utility Realty Tax Act ("PURTA") (72 Pa.C.S. §§ 8101-A-8109-A)1 for PECO Energy Company ("PECO") after the de-regulation of the electric market effectuated by the Electricity Generation Customer Choice and Competition Act, 66 Pa.C.S. §§ 2801-2812 (the "Act"). At its essence...

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