Granville Township v. Board of Assessment Appeals

OPINION BY

President Judge COLINS.

The Board of Assessment Appeals of Mifflin County appeals the order of the Court of Common Pleas of Mifflin County, Senior Judge Keith Quigley specially presiding, granting Granville Township’s appeal and ruling the Township to be immune from taxation of the property at issue.

The Township purchased 5.5 acres of a larger parcel of land in Mifflin County in July of 2003 for use as a sewage treatment plant and recorded the deed on December 17, 2003. The Board of Assessment Appeals issued a notice of assessment change on January 28, 2004, from which the Township…