Metropolitan Pittsburgh Nonprofit Housing Corp. v. Board of Property Assessment, Appeals & Review

OPINION

NIX, Justice.

The appellant, Metropolitan Pittsburgh Nonprofit Housing Corporation (Metropolitan), was denied a local real estate tax exemption by appellee Board of Property Assessment, Appeals and Review. A de novo appeal was taken to the Common Pleas Court of Allegheny County, which determined that the exemption had properly been denied. On appeal from that determination, the Commonwealth Court *624affirmed.1 We granted appellant’s petition for allowance of appeal, and now affirm.

Metropolitan is a nonprofit corporation which has built the Lemington Heights Housing Project in Pittsburgh in…