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IN RE REAL ESTATE TAX EXEMPTION APP.

127 Pa.Commw. 156 (1989)

561 A.2d 73

In re REAL ESTATE TAX EXEMPTION APPEAL OF CORNWALL MANOR OF the UNITED METHODIST CHURCH. Appeal of CORNWALL MANOR OF the UNITED METHODIST CHURCH.

Commonwealth Court of Pennsylvania.

Decided July 5, 1989.

As Corrected July 24, 1989.

Petition for Allowance of Appeal Denied March 21, 1990.

Attorney(s) appearing for the Case

Wiley P. Parker, Henry, Beaver, Wolf, Harlan, Parker & Whitmoyer, Lebanon, for appellant.

Rosamond J. Presby, Lebanon County Sol., Lebanon, for appellee.

Before COLINS and SMITH, JJ., and BARBIERI, Senior Judge.

SMITH, Judge.

Cornwall Manor of the United Methodist Church (Cornwall Manor) appeals from a decision of the Court of Common Pleas of Lebanon County which found that the apartment buildings and cottages located at Cornwall Manor are ineligible for exemption from real estate taxes assessed by the Lebanon County Tax Assessment Office (Appellees). The trial court's decision is affirmed.

This Court's scope of review in a tax assessment case is limited to a determination...

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