NAT'L CHURCH RESIDENCES v. MERCER COUNTY BD. OF ASSESSMENT APPEALS


925 A.2d 220 (2007)

NATIONAL CHURCH RESIDENCES OF MERCER COUNTY, Appellant v. MERCER COUNTY BOARD OF ASSESSMENT APPEALS.

Commonwealth Court of Pennsylvania.

Decided May 31, 2007.


Attorney(s) appearing for the Case

Stanley J. Parker, Pittsburgh, for appellant.

William G. McConnell, Jr., Sharon, for appellee.

BEFORE: COLINS, Judge, PELLEGRINI, Judge, and FRIEDMAN, Judge.


OPINION BY Judge PELLEGRINI.

National Church Residences of Mercer, PA (Mercer) appeals from an order of the Court of Common Pleas of Mercer County (trial court) denying its application for tax exempt status as a charitable organization for its Buchanan Manor property because it did not donate a substantial portion of its services or relieve the government of some of its burden in the operation of that facility.

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