In re Appeal of Pennsylvania Easter Seal Society

Opinion by

Judge Blatt,

The appellant, the Pennsylvania Easter Seal Society, appeals a decision of the Court of Common Pleas of Dauphin County holding that a mobile home located on the appellant’s property is not entitled to an exemption from real estate taxes under Section 202 of the Fourth to Eighth Class County Assessment Law, Act of May 21, 1943, P.L. 571, as amended, 72 P.S. §5453.202.

The appellant owns property on which are situated its headquarters building, a number of other struc*96tures and the mobile home here in question. The mobile home is used to provide rent-free accommodations to a…