In re Appeal of the Eastern District Conference of the General Conference Mennonite Church

Opinion by

Judge Blatt,

In these consolidated cases, the Eastern District Conference of the General Conference Mennonite Church (appellant) appeals here an order of the Court of Common Pleas of Montgomery County which dismissed its tax exemption appeal.

The appellant, a non-profit corporation, is the owner of the Frederick Mennonite Home. Among the buildings making up the Home are three cottages, each containing four individual living units designed for the elderly, and it is the status of these cottages which is the subject of dispute. To live in one of these units, the resident must enter into…