NARICK, Senior Judge.
The Allegheny County Board of Property Assessment, Appeals and Review, and three taxing authorities, the Municipality of Penn Hills, County of Allegheny, and Penn Hills School District, (collectively, the Board and taxing authorities) appeal from an order of the Court of Common Pleas of Allegheny County which granted St. Margaret Seneca Place (St. Margaret/nursing home) a real estate tax exemption for tax year 1989, and ordered the refund of...
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