In Re Appeal of the Board of School Directors of the Owen J. Roberts School District

OPINION OF THE COURT

HUTCHINSON, Justice.

This appeal by allowance is from the August 16, 1979 order of the Commonwealth Court, 45 Pa.Cmwlth. 135, 405 A.2d 1314, sustaining a Chester County Court of Common Pleas order, on de novo appeal from that County’s Board of Assessment Appeals, that Tax Parcel 24-6-3, known as Welkinweir and located within the Owen J. Roberts School District, is exempt from taxation because the property is owned by the Commonwealth.

Appellant has argued at every level that this particular transfer to the Commonwealth with retained lifetime possession by the grantors and…