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ODD FELLOWS' HOME v. B. OF TAX ASSES. AP.

No. 1469 C.D. 1982.

77 Pa.Commw. 453 (1983)

The Odd Fellows' Home of Pennsylvania, Appellant v. Board of Tax Assessment Appeals of Dauphin County and The County of Dauphin, Pennsylvania, Appellees.

Commonwealth Court of Pennsylvania.

October 12, 1983.

Attorney(s) appearing for the Case

James Curtis Wood, Shumaker and Williams, for appellant.

Herbert A. Schaffner, Reynolds, Bihl and Schaffner, for appellees.

Argued May 12, 1983, before Judges WILLIAMS, JR., CRAIG and DOYLE, sitting as a panel of three.

OPINION BY JUDGE DOYLE, October 12, 1983:

This is an appeal by the Odd Fellows' Home of Pennsylvania (Odd Fellows) from an order of the Court of Common Pleas of Dauphin County which affirmed a denial of tax exempt status by the Dauphin County Board of Tax Assessment Appeals. We affirm.

The Odd Fellows' Home is a public charitable organization which provides residential as well as skilled and intermediate nursing care facilities for individuals who are indigent...

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