Pinnacle Health Hospitals v. Dauphin County Board of Assessment Appeals

DOYLE, Judge.

Before this Court are the consolidated cross appeals of Pinnacle Health Hospitals, successor by consolidation to Polyclinic Medical Center (Polyclinic), 1 and the County of Dauphin, School District of Harrisburg, and the City of Harrisburg (collectively, the County) from two orders of the Court of Common Pleas of Dauphin County (Common Pleas). The first order, issued on March 23, 1995, granted Polyclinic’s petition to remove its properties from the tax assessment rolls for calendar year 1993 and fiscal year 1993-1994, but denied Polyclinic’s request to have its tax exempt status…