Commonwealth Court of Pennsylvania March 22, 1985, Appeals, Nos. 2058 C.D. 1983 .and 2060 C.D. 1983 (Gulf Oil Corp. v. Delaware County Board of Assessment Appeals)

lead-opinion

Opinion by

Judge Barry,

Appellant, Gulf Oil Corporation (Gulf), owns a ninety-seven acre crude oil tank farm in Darby Township, Delaware County. In 1982, the oil, which was received from ships, was placed in the tanks whose tax-ability is at issue. The oil contains water which must be removed for the refining process.