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BRETHREN VILLAGE TAX ASSESS. CASE

No. 1123 C.D. 1977.

42 Pa.Commw. 438 (1979)

In Re: Appeal of Brethren Village, a Pennsylvania Nonprofit Corporation, From the Decision of the Lancaster County Board of Assessment Appeals on the 1977 Assessment of Real Estate for Tax Purposes. Lancaster County Board of Assessment Appeals, Appellant.

Commonwealth Court of Pennsylvania.

May 4, 1979.

Attorney(s) appearing for the Case

Paul K. Allison, with him Carl G. Herr, and Herr, Kirchner, Greer & Herr, for appellant.

Richard P. Nuffort, with him Geisenberger, Zimmerman, Pfannebecker & Gibbel, for appellee.

Argued December 7, 1978, before Judges CRUMLISH, JR., MENCER and CRAIG, sitting as a panel of three.

OPINION BY JUDGE CRAIG, May 4, 1979:

This is an appeal by Lancaster Board of Assessment Appeals from the order of the Court of Common Pleas of Lancaster County, directing that it grant to Brethren Village an exemption from all local real estate taxes as to certain residence cottages.

This Court has previously considered the tax status of similarly situated cottage programs for the elderly. After a careful review of the record, we find that the court below...

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