Hershey's Mill Homeowner's Ass'n v. Chester County

OPINION BY

Judge PELLEGRINI.

Hershey’s Mill Homeowner’s Association (the Association) appeals from an order of the Court of Common Pleas of Chester County (trial court) that it was collaterally estopped from relitigating the issue of whether its golf course constituted a “common facility” under Section 5103 of the Pennsylvania Uniform Planned Community Act (Act), 68 Pa.C.S. § 5103, and was exempt from taxation under Section 5105(b)(1) of the Act, 68 Pa.C.S. § 5105(b)(1).

This case was previously before us four years ago. The Association appealed an order of the trial court affirming the decision…