OPINION BY SENIOR JUDGE MIRARCHI.
Saw Creek Estates Community Association, Inc. (Association) appeals from an order of the Court of Common Pleas of Pike County denying its tax assessment appeal. The issue on appeal is whether a restaurant and a real estate office operated by business entities in two buildings owned by the Association in a planned community constitute "common facilities" exempt from separate assessment and taxation under Section 5105(b) of the Uniform...
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