VETERANS OF FOREIGN WARS v. IND. COUNTY BD. OF ASSESSMENT

No. 22 C.D. 2008.

954 A.2d 100 (2008)

VETERANS OF FOREIGN WARS POST 1989, Appellant v. INDIANA COUNTY BOARD OF ASSESSMENT APPEALS, Indiana County, White Township and Indiana Area School District.

Commonwealth Court of Pennsylvania.

Decided August 1, 2008.


Attorney(s) appearing for the Case

Matthew A. Ross, Indiana, for appellant.

M. Janet Burkardt, Pittsburgh, for appellee, Indiana Area School District.

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


OPINION BY Judge LEAVITT.

The Veterans of Foreign Wars, Post 1989 ("VFW Post 1989") appeals an order of the Court of Common Pleas of Indiana County ("trial court") holding that certain real property owned by VFW Post 1989 and used as a public golf course is not tax exempt. In doing so, the trial court affirmed the decision of the Indiana County Board of Assessment Appeals ("Board"). In this appeal, we consider whether VFW Post 1989's use and occupancy of the subject...

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