Appeal of Northwestern Corp.

DOYLE, Judge.

The Northwestern Corporation (Northwestern) appeals an order of the Court of Common Pleas of Dauphin County denying Northwestern’s request for a real estate tax exemption.

The trial court made the following findings of fact. Northwestern, a nonprofit corporate entity, is the parent company of twenty subsidiary corporations that deliver or support various mental health, mental retardation, drug and alcohol abuse and other health related services. One of these subsidiaries, the Edgewater Psychiatric Center, was formed as a nonprofit Pennsylvania corporation. In January of 1988,…