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LUTHERAN HOME AT TOPTON v. SCHUYLKILL COUNTY BOARD

782 A.2d 1 (2001)

The LUTHERAN HOME AT TOPTON, Pennsylvania, v. SCHUYLKILL COUNTY BOARD OF ASSESSMENT APPEALS, Appellant.

Commonwealth Court of Pennsylvania.

Decided May 23, 2001.

Publication Ordered July 31, 2001.

Attorney(s) appearing for the Case

Mary Kay Bernosky, Pottsville, for appellant.

Paul J. Datte, Pottsville, for appellee.

Before McGINLEY, Judge, FLAHERTY, Judge, and MIRARCHI, Jr., Senior Judge.

FLAHERTY, Judge.

The Schuylkill County Board of Assessment Appeals (County) appeals from a decision of the Court of Common Pleas of Schuylkill County (trial court) which reversed the County's decision and determined that the Lutheran Home at Topton (Lutheran Home) was entitled to real estate tax exemption status. We affirm.

The Lutheran Home owns real property located in North Manheim Township, Schuylkill County, designated Tax Parcel No. 18-24-118. The development...

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