Elk Haven Nursing Home Ass'n v. Commonwealth

DOYLE, Judge,

Before this Court is an appeal by the Elk Haven Nursing Home Association (Elk Haven) from the order of the Board of Finance and Revenue (Board) sustaining the decision and order of the Department of Revenue (Department) Board of Appeals which determined that Elk Haven was hable for the realty transfer tax in the amount of $47,650.00. We affirm.

On September 29, 1994, a deed was recorded that evidences the transfer of title to 5 acres of land from the Elk County Industrial Development Authority (Authority) to Elk Haven, a Pennsylvania nonprofit corporation. The property was…