Case Title: Safe Harbor Water Power Corporation, et al. v. Fajt, Secretary of Revenue (Concurring And Dissenting Opinion)

Citation: 

Docket Number: 

State: pennsylvania

Court: Pennsylvania Supreme Court

Date: 2005-06-22T00:00:00Z

Document:
[J-87A/J-87B-2004] IN THE SUPREME COURT OF PENNSYLVANIA MIDDLE DISTRICT SAFE HARBOR WATER POWER CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 100 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 35 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PP&L, INC., f/k/a PENNSYLVANIA POWER AND LIGHT COMPANY Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 101 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 36 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 INTERSTATE ENERGY CO., Appellant v. : : : : : : : : No. 102 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 37 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, [J-87A/87B] - 2 GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PG ENERGY INC., f/k/a, PENNSYLVANIA GAS & WATER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 103 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 38 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 WEST PENN POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 104 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 39 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 POTOMAC EDISON COMPANY, Appellant v. : : : : : : : : No. 105 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 40 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, [J-87A/87B] - 3 GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 MONONGAHELA POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 106 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 41 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PECO ENERGY COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 107 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 42 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PECO ENERGY POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF : : : : : : : : : No. 108 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 43 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. [J-87A/87B] - 4 REVENUE, Appellee : : : Cmwlth. 2000) ARGUED: May 11, 2004 UGI UTILITIES, INC., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 109 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 44 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 LUZERNE ELECTRIC DIVISION OF UGI UTILITIES, INC., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 110 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 45 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PEOPLES NATURAL GAS COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF : : : : : : : : : No. 111 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 46 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. [J-87A/87B] - 5 REVENUE, Appellee : : : Cmwlth. 2000) ARGUED: May 11, 2004 CNG TRANSMISSION CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 112 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 47 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 ALLEGHENY ELECTRIC COOPERATIVE, INC., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 113 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 48 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 DUQUESNE LIGHT COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF : : : : : : : : : No. 114 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 49 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. [J-87A/87B] - 6 REVENUE, Appellee : : : Cmwlth. 2000) ARGUED: May 11, 2004 NATIONAL FUEL GAS DISTRIBUTION CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 115 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 50 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 NATIONAL FUEL GAS SUPPLY CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 116 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 51 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 NEW YORK STATE ELECTRIC AND GAS CORPORATION, Appellant v. : : : : : : : : No. 117 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 52 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, [J-87A/87B] - 7 GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PENNSYLVANIA POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 118 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 53 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 OHIO EDISON COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 119 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 54 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 CLEVELAND ELECTRIC ILLUMINATING COMPANY, Appellant v. : : : : : : : : No. 120 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 55 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, [J-87A/87B] - 8 GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 TOLEDO EDISON COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 121 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 56 MD 1999, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 ALLEGHENY ELECTRIC COOPERATIVE, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 122 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 158 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 CNG TRANSMISSION CORPORATION, Appellant v. : : : : : : : : No. 123 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 160 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, [J-87A/87B] - 9 COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PEOPLES NATURAL GAS COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 124 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 161 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 NEW YORK STATE ELECTRIC AND GAS, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 125 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 162 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 NATIONAL FUEL GAS DISTRIBUTION CORPORATION, Appellant v. : : : : : : : : : No. 126 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 163 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. [J-87A/87B] - 10 COMMONWEALTH OF PENNSYLVANIA, Appellee : : : Cmwlth. 2000) ARGUED: May 11, 2004 DUQUESNE LIGHT COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 127 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 164 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 NATIONAL FUEL GAS SUPPLY CORPORATION, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 128 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 165 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 WEST PENN POWER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, : : : : : : : : : No. 129 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 201 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. [J-87A/87B] - 11 Appellee : : : Cmwlth. 2000) ARGUED: May 11, 2004 MONONGAHELA POWER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 130 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 203 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 POTOMAC EDISON COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 131 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 205 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 INTERSTATE ENERGY COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, : : : : : : : : : : No. 132 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 548 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) [J-87A/87B] - 12 Appellee : : ARGUED: May 11, 2004 PP&L, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 133 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 555 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 SAFE HARBOR WATER POWER CORPORATION, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 134 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 557 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PENNSYLVANIA POWER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 135 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 635 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) [J-87A/87B] - 13 : ARGUED: May 11, 2004 OHIO EDISON COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 136 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 636 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 CLEVELAND ELECTRIC ILLUMINATING COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 137 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 637 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 TOLEDO EDISON COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 138 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 638 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 [J-87A/87B] - 14 LUZERNE ELECTRIC DIVISION OF UGI UTILITIES, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 139 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 639 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 UGI UTILITIES, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 140 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 640 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PECO ENERGY COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 141 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 641 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 [J-87A/87B] - 15 PECO ENERGY COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 142 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 642 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 PG ENERGY INC., f/k/a PENNSYLVANIA GAS & WATER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 143 MAP 2003 Appeal from the Order of the en banc Commonwealth Court, dated May 23, 2003, at No. 666 FR 2001, published at 825 A.2d 733 (Pa. Cmwlth. 2003), reversing the opinion of the en banc Commonwealth Court, dated August 16, 2000, published at 758 A.2d 259 (Pa. Cmwlth. 2000) ARGUED: May 11, 2004 SAFE HARBOR WATER POWER CORP., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 150 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at 35 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 16 PP&L INC., f/k/a PENNSYLVANIA POWER AND LIGHT COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 151 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at 36 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 INTERSTATE ENERGY CO., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 152 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 37 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PG ENERGY, INC., f/k/a PENNSYLVANIA GAS & WATER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 153 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 38 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 17 WEST PENN POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 154 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 39 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 POTOMAC EDISON COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 155 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 40 MD 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 MONONGAHELA POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 156 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 41 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 18 PECO ENERGY COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 157 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 42 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PECO ENERGY POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 158 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 43 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 UGI UTILITIES, INC., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 159 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 44 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 LUZERNE ELECTRIC OF UGI UTILITIES, : No. 160 MAP 2003 [J-87A/87B] - 19 INC., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 45 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PEOPLES NATURAL GAS COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 161 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 46 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 CNG TRANSMISSION CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 162 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 47 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 ALLEGHENY ELECTRIC : No. 163 MAP 2003 [J-87A/87B] - 20 COOPERATIVE, INC., Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 48 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 DUQUESNE LIGHT COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 164 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 49 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 NATIONAL FUEL GAS DISTRIBUTION CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 165 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 50 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 21 NATIONAL FUEL GAS SUPPLY CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 166 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 51 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 NEW YORK STATE ELECTRIC & GAS CORPORATION, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 167 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 52 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PENNSYLVANIA POWER COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 168 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 53 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 22 OHIO EDISON COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 169 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 54 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 CLEVELAND ELECTRIC ILLUMINATING COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : : No. 170 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 55 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 TOLEDO EDISON COMPANY, Appellant v. GREGORY C. FAJT, SECRETARY OF REVENUE, Appellee : : : : : : : : : : : : No. 171 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 56 MD 1999, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 23 ALLEGHENY ELECTRIC COOPERATIVE, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 172 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 158 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 CNG TRANSMISSION CORPORATION, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 173 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 160 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PEOPLES NATURAL GAS COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 174 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 161 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 NEW YORK STATE ELECTRIC AND : No. 175 MAP 2003 [J-87A/87B] - 24 GAS CORPORATION, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 162 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 NATIONAL FUEL GAS DISTRIBUTION CORPORATION, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 176 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 163 FR 2001, granting Appellant’s application for determination of finality. DUQUESNE LIGHT COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 177 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 164 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 NATIONAL FUEL GAS SUPPLY CORPORATION, : : : No. 178 MAP 2003 Appeal from the Order Commonwealth [J-87A/87B] - 25 Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : Court, dated June 25, 2003, at No. 165 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 WEST PENN POWER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 179 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 201 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 MONONGAHELA POWER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 180 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 203 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 POTOMAC EDISON COMPANY, Appellant v. : : : : : : No. 181 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 205 FR 2001, granting Appellant’s application for determination of finality. [J-87A/87B] - 26 COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : ARGUED: May 11, 2004 INTERSTATE ENERGY COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 182 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 548 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PP&L, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 183 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 555 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 SAFE HARBOR WATER POWER CORPORATION, Appellant v. COMMONWEALTH OF PENNSYLVANIA, : : : : : : : : : : No. 184 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 557 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 27 Appellee : : PENNSYLVANIA POWER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 185 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 635 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 OHIO EDISON COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 186 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 636 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 CLEVELAND ELECTRIC ILLUMINATING COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 187 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 637 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 28 TOLEDO EDISON COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 188 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 638 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 LUZERNE ELECTRIC DIVISION OF UGI UTILITIES, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 189 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 639 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 UGI UTILITIES, INC., Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 190 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 640 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 29 PECO ENERGY COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 191 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 641 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PECO ENERGY COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : No. 192 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 642 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 PG ENERGY, INC. f/k/a PENNSYLVANIA GAS & WATER COMPANY, Appellant v. COMMONWEALTH OF PENNSYLVANIA, Appellee : : : : : : : : : : : : No. 193 MAP 2003 Appeal from the Order Commonwealth Court, dated June 25, 2003, at No. 666 FR 2001, granting Appellant’s application for determination of finality. ARGUED: May 11, 2004 [J-87A/87B] - 30 CONCURRING AND DISSENTING OPINION MADAME JUSTICE NEWMAN DECIDED: June 21, 2005 I join the Majority in its determination that the Commonwealth Court was not bound by its August 16, 2000 decision that: (a) the Suptax was not self-assessing and self-paying; (b) the Suptax notices issued by the Department of Revenue (Department) constituted initiation of collection activities requiring the Department to engage in settlements prior to attempting collection; and (c) the utilities were entitled to use their mandatory appeal rights before they had to pay the Suptax. See Safe Harbor Water Power Corp. v. Judge, 758 A.2d 259 (Pa. Cmwlth. 2000). However, I believe that the Commonwealth Court erred in deciding that Appellants are not entitled to settlement of the Suptax prior to payment and join the Dissenting Opinion of Mr. Justice Saylor. I agree with the Dissent that the post- deprivation process fails scrutiny pursuant to the Due Process Clause and the principles articulated in McKesson Corp. v. Div. of Alcoholic Beverages and Tobacco, Dep’t of Bus. Regulation of Florida, 496 U.S. 18, 39 (1990), and that, because the Suptax is not self- assessing and self-paying, Appellants are entitled to meaningful pre-deprivation process.