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BOROUGH OF HOMESTEAD v. ST. MARY MAGDALEN CHURCH

798 A.2d 823 (2002)

BOROUGH OF HOMESTEAD, Appellant, v. ST. MARY MAGDALEN CHURCH, The Diocese of Pittsburgh and Board of Property Assessment and Review.

Commonwealth Court of Pennsylvania.

Decided May 21, 2002.

Attorney(s) appearing for the Case

Bernard M. Schneider, Pittsburgh, for appellant.

Christopher G. Ponticello, Pittsburgh, for appellees, St. Mary Magdalene Church and The Diocese of Pittsburgh.

BEFORE: McGINLEY, Judge, and SIMPSON, Judge, and McCLOSKEY, Senior Judge.

OPINION BY Judge SIMPSON.

The Borough of Homestead (Borough) appeals from the order of the Court of Common Pleas of Allegheny County (trial court) that found certain real property owned by St. Mary Magdalen Church and the Diocese of Pittsburgh (collectively Diocese) exempt from taxation under Section 204 of The General County Assessment Law (Law), Act of May 22, 1933, P.L. 853, as amended, 72 P.S. § 5020-204. We affirm.

The property is located...

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