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IN RE APPEAL OF DUNWOODY VILLAGE

No. 1311 C.D. 2011

52 A.3d 408 (2012)

Re: APPEAL OF DUNWOODY VILLAGE from the Decision of the Board of Assessment Appeals of Delaware County, Pennsylvania for the Year 2008 and Subsequent Tax Years Relating to the Property Located at 3500 West Chester Pike, Newtown Township, Delaware County, Pennsylvania Folio No. 30-00-02856-00. Appeal of: Dunwoody Village, Inc.

Commonwealth Court of Pennsylvania.

Decided July 9, 2012.

Attorney(s) appearing for the Case

Donald E. Wieand, Jr. , Bethlehem, for appellant.

Mark A. Sereni , Media, for appellee Marple Newtown School District.

BEFORE: SIMPSON, Judge, and BROBSON, Judge, and FRIEDMAN, Senior Judge.

OPINION BY Judge SIMPSON.

In this charitable tax exemption case, Dunwoody Village, Inc. (DVI or the Village), a not-for-profit corporation, appeals from an order of the Court of Common Pleas of Delaware County (trial court) that affirmed a decision of the Delaware County Board of Assessment Appeals (Appeals Board) denying it a real estate tax exemption. DVI operates a continuing care retirement community on its 85.5-acre property located in Newtown Township. It contends...

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