Example of a Case About ''Value-In-Use'' Principles

In McGraw-Edison Co. v. Washington County Board of Assessment Appeals, 132 Pa. Commw. 437, 573 A.2d 248 (Pa. Cmwlth. 1990), the Court determined that the taxpayer failed to establish that the taxing authority's expert utilized the impermissible value-in-use approach to valuation. The expert there testified that he "considered" the property's continued use of the manufacturing facility in valuing the property. Because the expert did not base his opinion of value solely upon its value to the current user, the Court determined that the value-in-use principles were not violated.