GEN. CONF. MENNONITE CHURCH APPEAL.

No. 3099 C.D. 1981 and 3100 C.D. 1981.

72 Pa.Commw. 96 (1983)

In Re: Appeal of the Eastern District Conference of the General Conference Mennonite Church etc. Eastern District Conference of the General Conference Mennonite Church, Frederick Mennonite Home, Frederick, Pennsylvania, Appellant. In Re: Appeal of the Eastern District Conference of the General Conference Mennonite Church etc. Eastern District Conference of the General Conference Mennonite Church, Frederick Mennonite Home, Frederick, Pennsylvania, Appellant.

Commonwealth Court of Pennsylvania.

February 15, 1983.


Attorney(s) appearing for the Case

Richard A. Rosenberger, Souder, Rosenberger, Lapp & Bricker, for appellant.

Mark Ryan, with him Michael D. Marino, for appellee, Montgomery County Board of Assessment Appeals.

David L. Allebach, Jr., Reynier, Crocker, Allebach & Reber, P.C., for appellee, Township of Upper Frederick.

Argued December 16, 1982, before Judges BLATT, CRAIG and DOYLE, sitting as a panel of three.


OPINION BY JUDGE BLATT, February 15, 1983:

In these consolidated cases, the Eastern District Conference of the General Conference Mennonite Church (appellant) appeals here an order of the Court of Common Pleas of Montgomery County which dismissed its tax exemption appeal.

The appellant, a non-profit corporation, is the owner of the Frederick Mennonite Home. Among the buildings making up the Home are three cottages, each containing four individual living units...

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