Pennsylvania Court of Common Pleas, Chester County November 25, 2013, No. 2013-00033-AB (In re Appeal of CRMS, Inc.)

TUNNELL, J,

In this and a number of related appeals from real estate tax assessments, the court is called upon to determine whether appellant qualifies as a “purely public charity” exempt from taxation under the applicable statutes. This necessarily requires an analysis of the “use and occupancy” criteria of one such statute, the Consolidated County Assessment Law.