Willow Valley Manor, Inc. v. Lancaster County Board of Assessment Appeals

OPINION BY

President Judge COLINS.

Willow Valley Manor, Inc. (Taxpayer) appeals the order of the Court of Common Pleas of Lancaster County finalizing its determination of the fair market value and assessments of three tax parcels known as Willow Valley Manor, and Willow Valley Lakes Manor, and Willow Valley Manor North and dismissing the Taxpayer’s exceptions.

The facts as found by the trial court are as follows. The Taxpayer is a not-for-profit corporate owner of three properties in Lancaster County where it operates life-care or eontinuum-of-care facilities. The Taxpayer’s three lifecare…