SAW CREEK COMMUNITY ASS'N v. County of Pike

OPINION

Justice NIGRO.

Appellants the County of Pike and the Pike County Board of Assessment (the “Board”) appeal from the Commonwealth Court’s order which reversed the trial court’s order denying the tax assessment appeal of Appellee Saw Creek Community Association (the “Association”). For the reasons that follow, we affirm.

*438Saw Creek Estates is a planned community in Pike County and Monroe County, Pennsylvania, created pursuant to the Pennsylvania Uniform Planned Community Act (the “Act”).1 The Association is a nonprofit corporation organized by the homeowners in Saw Creek to manage Saw…