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IN RE: APPEAL OF MORAVIAN MANORS, INC.

No. 2160 C.D. 1977.

42 Pa.Commw. 645 (1979)

In Re: Appeal of Moravian Manors, Inc., a Pennsylvania Non-Profit 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 18, 1979.

Attorney(s) appearing for the Case

Paul K. Allison, with him Allison and Pyfer, for appellant.

Christopher W. Mattson, with him Barley, Snyder, Cooper & Barber, for appellee.

Argued February 9, 1979, before Judges CRUMLISH, JR., WILKINSON, JR. and MENCER, sitting as a panel of three.

OPINION BY JUDGE MENCER, May 18, 1979:

The Lancaster County Board of Assessment Appeals appeals an order of the Court of Common Pleas of Lancaster County granting to Moravian Manors, Inc., an exemption from all local real estate taxes for a tract of land containing twelve cottages which Moravian owns and operates in connection with its group nursing facility. We agree with the court below that our holding in Lutheran Social Services v. Adams County Board for Assessment...

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