Odd Fellows' Home v. Board of Tax Assessment Appeals

Opinion by

Judge Doyle,

This is an appeal by the Odd Fellows’ Home of Pennsylvania (Odd Fellows) from an order of the Court of Common Pleas of Dauphin County which affirmed a denial of tax exempt status by the Dauphin County Board of Tax Assessment Appeals. We affirm.

The Odd Fellows’ Home is a public charitable organization which provides residential as well as skilled and intermediate nursing care facilities for individuals who are indigent, infirm, aged, or needy. The facilities occupy approximately 33.3 acres of a 100 acre tract in Lower Swatara Township in Dauphin County, Pennsylvania. The…