Community College of Delaware County v. Board of Assessment & Garnet Valley School District

Opinion by

Judge Rogers,

The Community College of Delaware County and Grand Lodge, Order Sons of Italy, have appealed from an order of the Court of Common Pleas of Delaware County dismissing their appeal from the action of the County Board of Assessment and Revision of Taxes refusing an exemption of property from local taxation.

The Community College conducts a public educational program on property which it leases for a substantial rental from the Grand Lodge. The appellants contend that the property is entitled to be exempted from local taxation under Section 204(g) of The General Assessment…