Appeal from the Decision of the Board of Property Assessment, Appeals Review & Registry

WETTICK, J.,

This opinion and order of court addresses the question of whether a retail facility (It’s a Burgh Thing) at the Midfield Terminal Complex of the Pittsburgh International Airport which sold Pittsburgh-related souvenirs and novelty items is exempt from real property taxation. The municipality (Township of Findlay) and the school district (West Allegheny School District) in which the facility is located, contend that the facility can be taxed. Allegheny County supports the position of the operators of the facility that the property is tax-exempt.

Even though it is also a taxing body,…