OPINION BY Judge PELLEGRINI.
Alliance Home of Carlisle, Pennsylvania, t/a Chapel Pointe (Chapel Pointe) appeals from an order of the Court of Common Pleas of Cumberland County (trial court) denying its request to extend its charitable real estate tax exemption to the parcel of property on which its independent living section is located.
Chapel Pointe is a non-profit corporation that was formed in 1944 to provide a home and sustenance for aged and infirm people...
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