BD. OF TAX APPEALS v. ODD FELLOWS'H. OF PA.

No. 312 C.D. 1981.

67 Pa.Commw. 227 (1982)

Board of Tax Appeals of Dauphin County, Appellant v. Odd Fellows' Home of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

June 22, 1982.


Attorney(s) appearing for the Case

Herbert A. Schaffner, Reynolds, Bihl and Schaffner, for appellant.

James Curtis Wood, Shumaker and Williams, for appellee.

Argued February 5, 1982, before Judges ROGERS, MacPHAIL and DOYLE, sitting as a panel of three.


OPINION BY JUDGE DOYLE, June 22, 1982:

This is an appeal from an order of the Court of Common Pleas of Dauphin County which partially sustained and partially denied an appeal brought by the Odd Fellows' Home of Pennsylvania (Appellee) from a decision of the Board of Tax Appeals of Dauphin County (Board) denying Appellee's request for a property tax exemption. We will affirm in part and reverse in part.

Appellee is the owner and operator of a non-profit nursing...

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