OPINION BY Judge FRIEDMAN.
M.B. Investments (MB) appeals from the May 17, 2006, order of the Court of Common Pleas of Berks County (trial court) dismissing MB's preliminary objections to a declaration of taking filed by the County of Berks (County), a third class county, and sustaining the preliminary objections filed by the County. The trial court ruled that for purposes of the Eminent Domain Code (Code),
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