Pocono Community Theater v. Monroe County Board of Assessment Appeals

OPINION BY President Judge MARY HANNAH LEAVITT.

Pocono Community Theater appeals an order of the Court of Common Pleas of Monroe County (trial court) denying its post-trial motion 1 for reconsideration of the court's December 31, 2014, order affirming a decision of the Monroe County Board of Assessment Appeals (County). The County's decision denied the theater's application for real estate tax exemption on the basis that the theater was not an institution of "purely public charity" within the meaning of the Pennsylvania Constitution. The theater contends that the trial court erred. It contends…