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APPEAL OF CAPITAL EXTENDED CARE

148 Pa.Commw. 128 (1992)

609 A.2d 896

In re Appeal of CAPITAL EXTENDED CARE from the Dauphin County Board of Assessment Appeals, Tax Parcel No. 62 040 001 Municipality: Susquehanna Township; Assessment for the Years 1988, 1989, 1990, and Thereafter, Property of Capital Extended Care, known as Harrisfield. Appeal of CAPITAL EXTENDED CARE.

Commonwealth Court of Pennsylvania.

Decided May 18, 1992.

Attorney(s) appearing for the Case

Michael J. Beautyman, for appellant.

Carl G. Wass, for appellee.

Before CRAIG, President Judge, and DOYLE, COLINS, PALLADINO, PELLEGRINI, FRIEDMAN, and KELLEY, JJ.

KELLEY, Judge.

Capital Extended Care (Capital) is a Pennsylvania non-profit corporation which operates the Harrisfield personal care home. The home opened in December of 1988. That same month Capital requested a real estate tax exemption for Harrisfield from the Dauphin County Board of Assessment Appeals. The board denied the request and Capital appealed to the Court of Common Pleas of Dauphin County which affirmed.

On appeal by Capital to this court, the...

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