Longwood Gardens Inc. v. Chester County Board of Assessment Appeals

OTT, J.,

Before the court is the January 4,2001 appeal by Longwood Gardens Inc. from the December 5, 2000 decision of the Chester County Board of Assessment Appeals, as amended on December 20, 2000, denying Longwood Gardens a real estate tax exemption for its visitors’ dining facility, The Terrace Restaurant. Longwood Gardens is a purely public charity within the meaning of the Institutions of Purely Public Charity Act, 10 PS. §371 et seq., as determined by the Pennsylvania Supreme Court in Unionville-Chadds Ford School District v. Chester County Board of Assessment Appeals, 552 Pa. 212, 714…