OPINION OF THE COURT
HUTCHINSON, Justice.
This appeal by allowance is from the August 16, 1979 order of the Commonwealth Court, 45 Pa.Cmwlth. 135, 405 A.2d 1314, sustaining a Chester County Court of Common Pleas order, on de novo appeal from that County's Board of Assessment Appeals, that Tax Parcel 24-6-3, known as Welkinweir and located within the Owen J. Roberts School District, is exempt from taxation because the property is owned by the Commonwealth...
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