In re Appeal of Winchester Group

FLAHERTY, Judge.

The Media Fire and Hook and Ladder Company No. 1 (fire company), doing business as The Winchester Group (Winchester Group), appeals from the February 1, 1996, order of the Court of Common Pleas of Delaware County (trial court), which affirmed the decision of the Board of Assessment Appeals of the County of Delaware denying the fire company’s tax appeal for exemption of a fifteen (15) unit apartment building located at 313 East Jefferson Street, Media, Pennsylvania (subject property).

The parties entered into the following stipulation of facts before the trial court:

1. The…