County of Centre v. Pennsylvania State University

DOYLE, Judge.

INTRODUCTION

This is an appeal by the County of Centre, Board of Assessment Appeals, and Jeffrey M. Bower, Martin L. Horn, and John P. Saylor, who are members of the Board of Commissioners and of the Board of Assessment Appeals (collectively Appellants) from an order of the Court of Common Pleas of Centre County which granted a motion for summary judgment filed by the Pennsylvania State University (Penn State). The motion was granted on the *189basis that the 1939 Centre County Court of Common Pleas opinion in Pennsylvania State College v. County of Centre, (No. 2 Equity November Term…