In re Tax Appeal of State College Children's House, Inc.

FACTUAL BACKGROUND

BROWN, JR., P.J.,

This matter comes before the court upon State College Children’s House, Inc.’s (hereinafter SCCH) Petition on Appeal from Assessment. On September 28, 1983, the Centre County Board of Assessment (hereinafter the board) denied SCCH’s request for exemption from real estate taxes. SCCH filed an appeal with this court on November 18, 1983, and presented evidence in a hearing conducted on February 28, 1984.

SCCH presented to this court the following evidence: SCCH is a Montessorian school. The school *571curriculum is based upon the philosophy of Dr. Maria Montessori…