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WATER AUTH. v. BD. OF ASSESSMENT APP.

131 Pa.Commw. 255 (1990)

570 A.2d 102

GUILFORD WATER AUTHORITY, Appellant, v. ADAMS COUNTY BOARD OF ASSESSMENT APPEALS, Appellee.

Commonwealth Court of Pennsylvania.

Decided January 2, 1990.

Reargument Denied March 12, 1990.

Attorney(s) appearing for the Case

Jay H. Gingrich, Wertime, Guyer & Gingrich, Greencastle, for appellant.

John R. White, Adams County Sol., for appellee.

Before CRAIG and McGINLEY, JJ., and BARBIERI, Senior Judge.

BARBIERI, Senior Judge.

Appellant, Guilford Water Authority, appeals the order of the Court of Common Pleas of Adams County which affirmed the decision rendered by Appellee, Adams County Board of Assessment Appeals (Board), denying Appellant's application for real estate tax exemption pursuant to Section 15 of the Municipality Authorities Act of 1945 (Act), Act of May 2, 1945, P.L. 382, as amended, 53 P.S. § 318.1 Issues presented...

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