Pinecrest Lake Community Trust ex rel. Carroll v. Monroe County Board of Assessment Appeals

OPINION BY

Judge SIMPSON.

In this appeal, we are asked to review a trial court’s determination that a planned residential development’s golf course is entitled to a “common or controlled facilities” tax exemption under Section 5105(b)(1) of the Uniformed Planned Community Act1 (UPCA). The Monroe County Board of Assessment Appeals (Board) seeks review of an order of the Court of Common Pleas of Monroe County (trial court)2 that sustained an appeal on behalf of the Pinecrest Lake Community Trust (Trust) from the Board’s denial of the Trust’s request for a tax exemption. We affirm, largely on the…