Pennsylvania Court of Common Pleas, Chester County November 8, 2001, no. 01-00146 (Longwood Gardens Inc. v. Chester County Board of Assessment Appeals)

OTT, J.,

Before the court is the January 4,2001 appeal by Longwood Gardens Inc. from the December 5, 2000 decision of the Chester County Board of Assessment Appeals, as amended on December 20, 2000, denying Longwood Gardens a real estate tax exemption for its visitors’ dining facility, The Terrace Restaurant.