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UNIONVILLE-CHADDS v. CHESTER COUNTY

552 Pa. 212 (1998)

714 A.2d 397

UNIONVILLE-CHADDS FORD SCHOOL DISTRICT, Appellant, v. CHESTER COUNTY BOARD OF ASSESSMENT APPEALS and Longwood Gardens, Inc., Appellees.

Supreme Court of Pennsylvania.

Decided July 20, 1998.

Attorney(s) appearing for the Case

Ira Weiss, Pittsburgh, for Unionville Chadds Ford School District.

Thomas L. Whiteman, West Chester, for Chester Co. Board of Assessment.

Thomas A. Riley, Jr., Paoli, Harry J. Rubin, York, for Longwood Gardens.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO, NEWMAN and SAYLOR, JJ.

OPINION OF THE COURT

FLAHERTY, Chief Justice.

This is an appeal by allowance from an order of the Commonwealth Court which affirmed an order of the Court of Common Pleas of Chester County upholding a decision of the Chester County Board of Assessment Appeals exempting property owned by Longwood Gardens, Inc. (Longwood) from real estate tax. The appellant, Unionville-Chadds Ford School District, challenges Longwood's exemption from tax. At issue is...

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