Board of Tax Appeals v. Odd Fellows' Home

Opinion by

Judge Doyle,

This is an appeal from an order of the Court of Common Pleas of Dauphin County whioh partially sustained and partially denied an appeal brought by the Odd Fellows’ Home of Pennsylvania (Appellee) from a decision of the Board of Tax Appeals of Dauphin County (Board) denying Appellee’s request for a property tax exemption. We will affirm in part and reverse in part.

Appellee is the owner and operator of a non-profit nursing and retirement home located on an approximately one hundred acre tract of land in Lower Swatara Township, Dauphin County. From 1974 through 1979,…