Provident Mutual Life Insurance Co. of Philadelphia v. Tax Review Board of Philadelphia

FRIEDMAN, Judge.

Provident Mutual Life Insurance Company of Philadelphia (Provident Mutual) appeals from an order of the Court of Common Pleas of Philadelphia County (trial court) which affirmed a decision of the Philadelphia Tax Review Board (Board) denying Provident Mutual’s petition for refund of the Philadelphia School District Realty Use and Occupancy Tax (use and occupancy tax). We affirm.

The parties stipulated to the following facts. Provident Mutual, a Pennsylvania mutual life insurance company founded in 1865 with its principal place of business located at 1600 Market Street in…