G.D.L. Plaza Corporation v. Council Rock School District

The substantive issue in this case is whether property of the Appellant, G.D.L. Plaza Corporation, qualifies for exemption from taxation under Article VIII, Section 2 of the Constitution of the Commonwealth, and the General County Assessment Law, Act of May 22, 1933, P.L. 853, Art. II, as amended, 72 P.S. ? 5020-204(a)(3). We granted allowance of appeal to consider whether Commonwealth Court exceeded the proper scope of its review in denying the exemption despite the chancellors finding and holding to the contrary.