In re the Tax Assessment of Real Estate of Greater Erie Economic Development Corp.

Opinion by

J udge MacPhail,

The Greater Erie Economic Development Corporation (GEEDC) appeals from an order of the Court of Common Pleas of Erie County. The order dismissed GEEDC’s appeal from the denial by the Coun*146ty Bureau of Assessment of its application for exemption from county real estate taxation on that portion of its property which is leased by GEEDC to the Greater Erie Community Action Committee (GECAC). The exemption had been requested for 1978 and subsequent years. We affirm.

GEEDC is a Pennsylvania non-profit corporation with its stated charitable purpose:

To make members of the…