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Allegheny Energy Supply Company v. County of Greene

Order setting market value of taxable realty affirmed in part and reversed in part; there was no inconsistency in court's valuation of vacant land with no consideration given to the current use, but court erred when it disallowed a cost reduction for obsolescence because Assessment Law requires such a reduction when using the cost method of valuation.

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Argued: October 9, 2001

Allegheny Energy Supply Company, Potomac Edison Company, and Monongahela Power Company (Taxpayers) appeal the order of the Court of Common Pleas of the 13 th Judicial District, Greene County sustaining their tax appeal and setting the market value of the taxable realty for the 2000 tax year. Among the issues raised by the Taxpayers is a challenge to the trial court’s valuation of electric generation facilities subsequent to the 1999 amendments to the law commonly known as the Public Utility Realty Tax Act (PURTA). *fn1 Greene County School District and Greene County Board of Assessment Appeals (Board) filed separate cross-appeals.

The Taxpayers own two tax parcels located in Monongahela Township, Greene County, and in the Southeastern Greene School District: the 144-acre Hatfield Ferry Power Station on the west bank of the Monongahela River, and a nearby, 166-acre landfill used for ash disposal. In July 1999, the School District sought an increase in the parcels’ assessed values for the 2000 tax year *fn2 based on the 1992 countywide reassessment, which set the fair market value of the parcels at approximately $3 million. By decision dated March 30, 2000, the Board increased the total assessed value of the land and improvements. *fn3

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