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  5. 752 A.2d 466 (2000)
 

E.L.C.A. DEV. CORP. v. LACKAWANNA CTY. BD.

752 A.2d 466 (2000)

E.L.C.A. DEVELOPMENT CORPORATION and Eagle Lake Community Association, Appellants, v. LACKAWANNA COUNTY BOARD OF ASSESSMENT APPEALS and Lackawanna County.

Commonwealth Court of Pennsylvania.

Decided May 26, 2000.

Attorney(s) appearing for the Case

John B. Dunn, Stroudsburg, for appellants.

James M. Scanlon, Scranton, for appellees.

Before DOYLE, President Judge, and COLINS, J., McGINLEY, J., SMITH, J., PELLEGRINI, J., FRIEDMAN, J., and LEADBETTER, J.

COLINS, Judge.

E.L.C.A. Development Corporation and Eagle Lake Community Association (collectively, Taxpayers) appeal the order of the Court of Common Pleas of Lackawanna County ruling that six parcels of real estate located in the Eagle Lake Community were not exempt from separate assessment and taxation as either controlled facilities or common facilities within the meaning of the Uniform Planned Community Act (Act), 68 Pa.C.S. §§ 5101-5414.

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