LOCK HAVEN v. CLINTON COUNTY BD. OF ASSESS.


920 A.2d 207 (2007)

LOCK HAVEN UNIVERSITY FOUNDATION, Appellant v. CLINTON COUNTY BOARD OF ASSESSMENT APPEALS AND REVISION OF TAXES.

Commonwealth Court of Pennsylvania.

Decided March 7, 2007.

Reargument Denied May 3, 2007.


Attorney(s) appearing for the Case

Kim M. Watterson, Pittsburgh, for appellant.

C. Edward S. Mitchell and Gary L. Weber, Williamsport, for appellee.

BEFORE: COLINS, President Judge, and LEADBETTER, Judge, and SIMPSON, Judge.


OPINION BY Judge LEADBETTER.

Lock Haven University Foundation appeals from an order of the Clinton County Court of Common Pleas that affirmed the decision of the Office of the Board of Assessment Appeals & Revision of Taxes denying the Foundation's appeal from the assessment of its Evergreen Commons property as "no longer exempt improvements."2

According to its bylaws, the purpose...

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