Senior Citizen Health Care Council of Erie County, Pennsylvania, Inc. v. Board of Tax Assessment Appeals

RODGERS, Senior Judge.

The Board of Tax Assessment Appeals of Erie County (Board) appeals from an order *431of the Court of Common Pleas of Erie County that granted the appeal of the Senior Citizen Health Care Council of Erie County (Council) from a decision by the Board that denied Council’s tax exemption status for the year 1995.

The parties entered into a stipulation of facts which provided that Council is a Pennsylvania non-profit corporation that is exempt from federal income taxation, that Council previously occupied a property owned by the City of Erie (City), that Council needed to relocate…