decided: July 25, 1978.
TRUSTEES OF THE PRESBYTERY OF PHILADELPHIA, APPELLANT
MONTGOMERY COUNTY BOARD OF ASSESSMENT APPEALS, TOWNSHIP OF ABINGTON AND ABINGTON SCHOOL DISTRICT, APPELLEES
Appeal from the Order of the Court of Common Pleas of Montgomery County in case of Trustees of the Presbytery of Philadelphia v. Montgomery County Board of Assessment Appeals, No. 75-6818.
Gilbert P. High, Jr., with him High, Swartz, Roberts & Seidel, for appellant.
Robert A. MacDonnell, Solicitor for Abington School District, with him Obermayer, Rebmann, Maxwell & Hippel, and Daniel B. Mitchie, Jr., Solicitor for Township of Abington, for appellee.
Eugene T. Hackler; Robert C. Londerholm; Hackler, Londerholm, Sprre, Vader & Austin ; and Lloyd E. Gluck, for amici curiae, The American Association of Homes for the Aging and Pennsylvania Association of Non-Profit Homes for the Aging.
President Judge Bowman and Judges Crumlish, Jr., Wilkinson, Jr., Mencer, Rogers, Blatt and DiSalle. Opinion by Judge Mencer.
[ 37 Pa. Commw. Page 14]
This is an appeal from the refusal of the Court of Common Pleas of Montgomery County to sustain the appeal of the Trustees of the Presbytery of Philadelphia (taxpayer) from the refusal of the Montgomery County Board of Assessment appeals to grant a tax exemption to a tract of ground owned by the taxpayer, upon which is operated a retirement home for the aged known as Rydal Park.
After careful study of the record, we are of the view that the court below was correct in concluding that our holding in Lutheran Home at Toptown, Pennsylvania Tax Appeal, 6 Pa. Commonwealth Ct. 199, 293 A.2d 888 (1972), "is factually similar to and should control this case." Therefore, we affirm the order of the Court of Common Pleas of Montgomery County on the able opinion of Judge Honeyman reported at 102 Montg. Co. L.R. 451 (1976).*fn1
[ 37 Pa. Commw. Page 15]
Now, this 25th day of July, 1978, the order of the Court of Common Pleas of Montgomery County, dated April 5, 1977, dismissing the exceptions to the adjudication and ordering that the decree nisi, dated September 24, 1976, become the Court's final decree in the above captioned matter, is hereby affirmed.