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COM. C. OF DEL. CO. et al. v. BD. OF ASSESS. et al.

Appeal, No. 265 C.D. 1971.

5 Pa.Commw. 487 (1972)

Community College of Delaware County, et al. v. Board of Assessment and Garnet Valley School District, Intervenor.

Commonwealth Court of Pennsylvania.

May 3, 1972.

Attorney(s) appearing for the Case

D. Barry Gibbons, with him Gibbons, Buckley & Smith, for appellants.

Peter J. Nolan, for appellee.

W. Atlee Davis, III, with him Cramp, D'Iorio, McConchie and Surrick, for intervenor.

Argued December 7, 1971, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER and ROGERS. Judge MANDERINO did not participate.

OPINION BY JUDGE ROGERS, May 3, 1972:

The Community College of Delaware County and Grand Lodge, Order Sons of Italy, have appealed from an order of the Court of Common Pleas of Delaware County dismissing their appeal from the action of the County Board of Assessment and Revision of Taxes refusing an exemption of property from local taxation.

The Community College conducts a public educational program on property which it leases for a substantial rental from...

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