In Re Assessment Appeal of Salem Crossroads Historical Restoration Society, Inc.

Opinion by

Judge MacPhail,

Salem Crossroads Historical Restoration Society, Inc. (Society) has appealed from an order of the Court of Common Pleas of Westmoreland County which denied the Society’s request for tax exempt status for five properties which it either owns or maintains in the Salem Crossroads area.

The Society is an organization with approximately 350 members whose purpose, as stated in its Articles of Incorporation, is “[t]o plan, direct, promote and control the historical restoration of Salem Cross Roads (Delmont) as it was known in the 1830-1870 period.” The Society also emphasizes…