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WAYNE CO. BD. OF ASSESS. v. FEDERATION

No. 79 C.D. 1978.

43 Pa.Commw. 508 (1979)

Wayne County Board of Assessment, Appellant v. Federation of Jewish Philanthropies, Appellee.

Commonwealth Court of Pennsylvania.

June 22, 1979.

Attorney(s) appearing for the Case

Thomas F. Kilroe, Solicitor, for appellant.

Lee C. Krause, with him Howell, Howell & Krause, for appellee.

Argued April 3, 1979, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, DiSALLE, CRAIG and MacPHAIL. Judges ROGERS and BLATT did not participate.

OPINION BY JUDGE MacPHAIL, June 22, 1979:

The Wayne County Board of Assessment (Board) appeals to this Court from an order of the Court of Common Pleas of Wayne County sustaining the appeal of the Federation of Jewish Philanthropies (Federation) and directing the Board to return property owned by the Federation to tax exempt status. The Board raises three issues for our consideration. We find all to be without merit and, accordingly, we affirm.

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