WRC North Fork Heights, Inc. v. Board of Assessment Appeals

OPINION BY

Judge SMITH-RIBNER.

The Court of Common Pleas of Jefferson County upheld the denial by t*895he Appeals of Jefferson County (Board of Appeals) of the request for real estate tax exemption sought by WRC North Fork Heights, Inc. (WRC). The following questions are presented in this appeal: (1) whether the trial court erred by requiring WRC first to satisfy the judicial test for exemption delineated in Hospital Utilization Project v. Commonwealth, 507 Pa. 1, 487 A.2d 1306 (1985) (HUP), rather than deciding only whether WRC satisfied the specific statutory test for exemption as a federally…