Wayne County Board of Assessment v. Rolling Hills Girl Scout Council

Opinion by

Judge Mencer,

This is an appeal by the Wayne County Board of Assessment from an order of the Court of Common Pleas of Wayne County granting real estate tax exemption status to approximately 1,399 acres of land owned by the Rolling Hills Girl Scout Council (Rolling Hills).

The testimony in the record reveals that Rolling Hills, a New Jersey nonprofit corporation, purchased three large parcels of land in Buckingham Township for a consideration of $150,000. At the time of this litigation, approximately $86,000 remained outstanding on the property’s mortgage. After the purchase, Rolling…