OPINION BY Judge FRIEDMAN.
Guthrie Clinic, Ltd. (Guthrie) appeals from the April 21, 2005, order of the Court of Common Pleas of the 44th Judicial District (Sullivan County Branch) (trial court), which denied Guthrie's request for an exemption from Pennsylvania real estate taxes for its clinic located in Dushore, Sullivan County (Dushore Clinic).
Guthrie, a medical group that incorporated in 1987 as a professional corporation,
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