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SPRINGFIELD TOWNSHIP ET AL. APPEAL.

Nos. 526 C.D. 1983, 527 C.D. 1983, 528 C.D. 1983 and 529 C.D. 1983.

90 Pa.Commw. 409 (1985)

Appeal of the Episcopal Community Services of the Diocese of Pennsylvania (Trustees Philadelphia Protestant Episcopal City Mission of Pennsylvania) From the Real Estate Assessment and Exemption Denial for the Year 1979. Springfield Township and Springfield School District, Appellants. Appeal of the Episcopal Community Services of the Diocese of Pennsylvania (Trustees Philadelphia Protestant Episcopal City Mission of Pennsylvania) From the Real Estate Assessment and Exemption Denial for the Year 1979. Springfield Township and Springfield School District, Appellants. Appeal of the Episcopal Community Services of the Diocese of Pennsylvania (Trustees Philadelphia Protestant Episcopal City Mission of Pennsylvania) From the Real Estate Assessment and Exemption Denial for the Year 1979. Springfield Township and Springfield School District, Appellants. Appeal of the Episcopal Community Services of the Diocese of Pennsylvania (Trustees Philadelphia Protestant Episcopal City Mission of Pennsylvania) From the Real Estate Assessment and Exemption Denial for the Year 1979. Springfield Township and Springfield School District, Appellants.

Commonwealth Court of Pennsylvania.

July 16, 1985.

Attorney(s) appearing for the Case

Michael J. O'Donoghue, with him, Thomas M. Garrity and Charles Potash, Wisler, Pearlstine, Talone, Craig & Garrity, for appellants.

William C. Bullitt, Drinker, Biddle & Reath, Of Counsel: Anthony J. Giangiulio and Edwin S. Heins, for appellee.

Argued April 9, 1985, before Judges ROGERS, MacPHAIL and PALLADINO, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, July 16, 1985:

In these consolidated appeals, the Springfield Township and Springfield Township School District (Appellant) appeal here an order of the Court of Common Pleas of Montgomery County which sustained the tax exemption claim of Episcopal Community Services of the Diocese of Pennsylvania (Appellee) with respect to its Springfield Retirement Residence (Springfield).1 We affirm.

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