IN RE REAL ESTATE TAX EXEMPTIONS APPEAL

No. 88-00450.

3 Pa. D. & C. 4th 121 (1988)

In re Real Estate Tax Exemptions Appeal of Cornwall Manor of the United Methodist Church

Common Pleas Court of Lebanon County, Pennsylvania.

November 8, 1988.


Attorney(s) appearing for the Case

Wiley P. Parker, for petitioner.

Rosamond A. Presby, for respondent.


EBY, J., November 8, 1988.

Cornwall Manor of the United Methodist Church is a corporation which operates a residential community for retired persons in the Borough of Cornwall, Pennsylvania. In December 1987 the Lebanon County Tax Assessment Office notified Cornwall Manor that a portion of that premises was to be placed upon the tax assessment rolls of Lebanon County. A timely appeal was presented to the Lebanon County Board of Assessment. After a hearing before...

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