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IN RE APPEAL OF SEWICKLEY VALLEY YMCA

774 A.2d 1 (2001)

APPEAL OF THE SEWICKLEY VALLEY YMCA OF THE DECISION OF THE BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF THE PROPERTY OWNED BY THE SEWICKLEY VALLEY YMCA LOCATED IN SEWICKLEY BOROUGH, QUAKER VALLEY SCHOOL DISTRICT, COUNTY OF ALLEGHENY BOROUGH OF SEWICKLEY, Appellant.

Commonwealth Court of Pennsylvania.

Decided April 18, 2001.

Attorney(s) appearing for the Case

Bradley S. Tupi, Pittsburgh, for appellant.

Stanley J. Parker, Pittsburgh, for appellee.

Before DOYLE, President Judge, COLINS, Judge, JIULIANTE, Senior Judge.

JIULIANTE, Senior Judge.

The Borough of Sewickley (Borough) appeals from the April 19, 2000 order of the Court of Common Pleas of Allegheny County (trial court) that affirmed in part and reversed in part the decision of the Allegheny County Board of Property Assessment, Appeals and Review (Board). In a decision dated November 18, 1997, the Board lifted the Young Men's Christian Association's (YMCA) tax-exempt status for 1993...

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