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WOODLAWN MEMORIAL PK. ASSN APPEAL

No. 1648 C.D. 1976.

36 Pa.Commw. 371 (1978)

In Re: Appeal of Catasauqua Area School District from Decision of the Board of Assessment Appeals of the County of Lehigh, Pennsylvania and Exempting Certain Real Property of Woodlawn Memorial Park Association from Real Estate Taxes. Woodlawn Memorial Park Association, Appellant.

Commonwealth Court of Pennsylvania.

June 30, 1978.

Attorney(s) appearing for the Case

Frederick J. Lanshe, with him Lanshe, Lanshe and Lanshe, for appellant.

Thomas E. Weaver, Jr., with him Weaver, Weaver & Weaver, for appellee.

Argued April 3, 1978, before President Judge BOWMAN and Judges MENCER and ROGERS, sitting as a panel of three.

OPINION BY JUDGE MENCER, June 30, 1978:

This appeal is taken by Woodlawn Memorial Park Association (Woodlawn), a nonprofit cemetery association, from a determination that a 20.322-acre parcel of land owned by Woodlawn is not entitled to a property tax exemption under Section 204(a) (2) of The General County Assessment Law (Act), Act of May 22, 1933, P.L. 853, as amended, 72 P.S. § 5020-204 (a) (2).

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