Muhlenberg College Appeal

Lansberry, P. J.,

(Sixteenth Judicial District, Specially Presiding),

This litigation presents four appeals by Muhlenberg College from the determination made by the City of Allentown and the County of Lehigh assessing for real estate tax purposes two parcels of land located on the college campus, owned by the college and upon which are erected two fraternity houses.

The appeals came on for full hearing by the court after which oral arguments were heard and written briefs submitted. Both the petitioner in the appeals, Muhlenberg College, and the respondents, the City of Allentown and the County…