ADAMS ELEC. CO-OP., INC. v. COM., 585 Pa. 3 (2005)


887 A.2d 1213

ADAMS ELECTRIC COOPERATIVE, INC., Appellee v. COMMONWEALTH of Pennsylvania, Appellant (Two Cases). Adams Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. Allegheny Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant (Fifteen Cases). Bedford Rural Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. Claverack Rural Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. New Enterprise Rural Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. Northwestern Rural Electric Cooperative Association, Appellee v. Commonwealth of Pennsylvania, Appellant. Tri-County Rural Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. Warren Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. Sullivan County Rural Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. Somerset Rural Electric Cooperative, Inc., Appellee

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v. Commonwealth of Pennsylvania, Appellant. Southwest Central Rural Electric Cooperative Corporation, Appellee v. Commonwealth of Pennsylvania, Appellant. United Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant. Valley Rural Electric Cooperative, Inc., Appellee v. Commonwealth of Pennsylvania, Appellant.

Nos. 213 MAP 2004-240 MAP 2004.Supreme Court of Pennsylvania, Middle District.
November 23, 2005.

Appeal No. 213 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 54 FR 2000, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 12-31-99.

Appeal No. 214 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 307 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 04-27-01.

Appeal No. 215 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 428 FR 2000, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 08-25-00.

Appeal No. 216 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 429 FR 2000, which dismissed exceptions and made final the Commonwealth Court

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Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 08-25-00.

Appeal No. 217 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 622 FR 2000, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 10-25-00.

Appeal No. 218 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 623 FR 2000, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 12-25-00.

Appeal No. 219 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 661 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 09-26-2001 at No. 0003913.

Appeal No. 220 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 758 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 10-25-2001 at No. 0119665.

Appeal No. 221 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 759 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 10-25-04 at No. 0119666.

Appeal No. 222 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 760 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 10-25-2001 at No. 0119667.

Appeal No. 223 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 480 FR 2002, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 09-27-2002.

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Appeal No. 224 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 481 FR 2002, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 09-27-2002.

Appeal No. 225 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 482 FR 2002, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 09-27-2002.

Appeal No. 226 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 483 FR 2002, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 09-27-2002.

Appeal No. 227 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 625 FR 2002, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 11-15-2002.

Appeal No. 228 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 627 FR 2002, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 11-25-2002.

Appeal No. 229 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 310 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 04-27-2001.

Appeal No. 230 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 311 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 04-27-2001.

Appeal No. 231 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 313 FR 2001, which dismissed

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exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 04-27-2001.

Appeal No. 232 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 316 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 04-27-2001.

Appeal No. 233 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 317 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 04-27-2001.

Appeal No. 234 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 373 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 05-25-2001.

Appeal No. 235 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 374 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 05-25-2001.

Appeal No. 236 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 375 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 05-25-2001.

Appeal No. 237 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 376 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 05-25-2001.

Appeal No. 238 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 516 FR 2001, which dismissed exceptions and made final the Commonwealth Court

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Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 07-27-2001.

Appeal No. 239 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 517 FR 2001, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 07-31-2001.

Appeal No. 240 MAP 2004 from the Order of Commonwealth Court entered 11-12-04 at 626 FR 2002, which dismissed exceptions and made final the Commonwealth Court Order dated 7-16-04, reversing the order of the Board of Finance and Revenue entered 08-25-2000.

ORDER
PER CURIAM:

AND NOW, this 23rd day of November, 2005, the order of the Commonwealth Court is affirmed.