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COMMUNITY OPTIONS, INC. v. BD. OF PROPERTY ASSESSMENT

764 A.2d 645 (2000)

COMMUNITY OPTIONS, INC., Appellant, v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW. Community Options, Inc. v. Board of Property Assessment, Appeals and Review and Borough of Churchill, an Interested Party. Borough of Churchill, Appellant.

Commonwealth Court of Pennsylvania.

Decided November 21, 2000.

Reargument Denied January 29, 2001.

Attorney(s) appearing for the Case

Andrea Geraghty, Pittsburgh, for appellant.

Robert W. Goehring, Pittsburgh, for appellee.

BEFORE: KELLEY, Judge, FLAHERTY, Judge, and NARICK, Senior Judge.

KELLEY, Judge.1

In these cross-appeals, Community Options, Inc. and the Borough of Churchill (Borough) appeal from the order of the Court of Common Pleas of Allegheny County (trial court) that affirmed the orders of the Allegheny County Board of Property Assessment, Appeals and Review (Board) denying Community Options' applications for tax-exempt status for its properties for the years 1996 and...

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