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HERSHEY'S MILL HOMEOWNER'S ASS'N v. CHESTER COUNTY

862 A.2d 146 (2004)

HERSHEY'S MILL HOMEOWNER'S ASSOCIATION, Appellant v. CHESTER COUNTY and Chester County Board of Assessment Appeals and East Goshen Township and West Chester School District.

Commonwealth Court of Pennsylvania.

Decided November 22, 2004.

Reargument Denied January 21, 2005.

Attorney(s) appearing for the Case

Joseph P. O'Brien, Media, for appellant.

John K. Fiorillo, West Chester, for appellee, West Chester Area School District.

Jeffrey R. Sommer, West Chester, for appellee, Chester County Board of Assessment Appeals.

BEFORE: PELLEGRINI, Judge, FRIEDMAN, Judge, JIULIANTE, Senior Judge.

OPINION BY Judge PELLEGRINI.

Hershey's Mill Homeowner's Association (the Association) appeals from an order of the Court of Common Pleas of Chester County (trial court) that it was collaterally estopped from relitigating the issue of whether its golf course constituted a "common facility" under Section 5103 of the Pennsylvania Uniform Planned Community Act (Act), 68 Pa.C.S. § 5103, and was exempt from taxation under Section 5105(b)(1) of the Act, 68 Pa.C.S. ...

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