Upper Dauphin National Bank v. Dauphin County Board of Assessment Appeals

McGINLEY, Judge.

Upper Dauphin National Bank, successor to Dauphin Deposit Trust Company, as Trustee under the Will of Howard G. Frederick (Trustee) of the Evelyn G. Frederick Health Center (Health Center), a non-profit ambulatory health care provider, appeals an order of the Court of Common Pleas of Dauphin County (court of common pleas) on behalf of the Health Center which affirmed a reassessment by the Dauphin County Board of Assessment Appeals (Board) of a portion of the Health Center and denied the Health Center’s appeal. We affirm.

The Health Center is an institution of purely public…