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SAW CREEK COMMUNITY ASS'N v. COUNTY OF PIKE

No. 29 MAP 2003.

866 A.2d 260 (2005)

SAW CREEK COMMUNITY ASSOCIATION, INC., Appellee, v. COUNTY OF PIKE and The Pike County Board of Assessment Appeals, Appellants.

Supreme Court of Pennsylvania.

Decided January 19, 2005.

Attorney(s) appearing for the Case

Jan J. Stephen Lokuta, Esq., Milford, for Pike County and the Pike County Board of Assessment Appeals.

David Louis Horvath, Esq., Janet K. Marsh Catina, Stroudsburg, for Saw Creek Estates Community Association, Inc.

BEFORE: CAPPY, C.J., and CASTILLE, NIGRO, NEWMAN, SAYLOR, EAKIN and LAMB, JJ.

OPINION

Justice NIGRO.

Appellants the County of Pike and the Pike County Board of Assessment (the "Board") appeal from the Commonwealth Court's order which reversed the trial court's order denying the tax assessment appeal of Appellee Saw Creek Community Association (the "Association"). For the reasons that follow, we affirm.

Saw Creek Estates is a planned community in Pike County and Monroe County, Pennsylvania, created pursuant to the Pennsylvania...

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