Community Options, Inc. v. Board of Property Assessment

OPINION

Chief Justice ZAPPALA.

Appellant, Community Options, Inc., is a New Jersey nonprofit corporation that operates in Pennsylvania, eight other states and the District of Columbia. Appellant’s mission is to develop housing and employment related services for individuals with a diagnosis of mental retardation, many of whom also have severe physical disabilities. Appellant obtains housing in residential neighborhoods in which the individuals whom it serves then reside under twenty-four hour supervision. Appellant owns and operates a number of group homes located throughout Allegheny County,…