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NORWEGIAN TP. v. SCHUYLKILL CTY. BD.

No. 1764 C.D. 2012

74 A.3d 1124 (2013)

NORWEGIAN TOWNSHIP v. SCHUYLKILL COUNTY BOARD OF ASSESSMENT APPEALS, Pottsville Area School District Appeal of: Schuylkill County Board of Assessment Appeals.

Commonwealth Court of Pennsylvania.

Decided August 12, 2013.

Attorney(s) appearing for the Case

Glenn T. Roth, Jr. , Pottsville, for appellant.

Eric M. Prock , Pottsville, for appellee Norwegian Township.

BEFORE: PELLEGRINI, President Judge, McGINLEY, Judge, LEADBETTER, Judge, COHN JUBELIRER, Judge, SIMPSON, Judge, McCULLOUGH, Judge, and COVEY, Judge.

OPINION BY Judge McCULLOUGH.

The Board of Assessment Appeals of Schuylkill County (Board) appeals the August 28, 2012 order of the Court of Common Pleas of Schuylkill County (trial court) reversing the decision of the Board and determining that the property owned by Norwegian Township (Township) bearing Tax Parcel No. 20-06-0027 (Property) is exempt from real estate taxes. We affirm.

Background

On August 6, 2007, Community Banks, N.A. (Community...

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