McGINLEY, Judge.
Upper Dauphin National Bank, successor to Dauphin Deposit Trust Company, as Trustee under the Will of Howard G. Frederick (Trustee) of the Evelyn G. Frederick Health Center (Health Center), a non-profit ambulatory health care provider, appeals an order of the Court of Common Pleas of Dauphin County (court of common pleas) on behalf of the Health Center which affirmed a reassessment by the Dauphin County Board of Assessment Appeals (Board) of a portion...
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