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UPPER TULPEHOCKEN TP. v. BERKS COUNTY

842 A.2d 1041 (2004)

UPPER TULPEHOCKEN TOWNSHIP v. BERKS COUNTY BOARD OF ASSESSMENT APPEALS, Appellant.

Commonwealth Court of Pennsylvania.

Decided February 23, 2004.

Attorney(s) appearing for the Case

Edwin L. Stock, Reading, for appellant.

James M. Lillis, Wyomissing, for appellee.

Thomas L. Wenger, Harrisburg, for amicus curiae, PA State Association of Township Supervisors.

BEFORE: COLINS, President Judge, and SIMPSON, Judge, and JIULIANTE, Senior Judge.

OPINION BY Senior Judge JIULIANTE.

The Berks County Board of Assessment Appeals (Assessment Board) appeals from the August 22, 2003 order of the Court of Common Pleas of Berks County (trial court) that granted the appeal of Upper Tulpehocken Township (Township) from a Board decision denying the Township's application for tax exempt status for tax parcel number 87-4432-11-77-1332 for the calendar year 2003. We affirm.

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