Commonwealth Court of Pennsylvania May 8, 2015 (Global Links v. Keystone Oaks School District)

OPINION BY President Judge DAN PELLEGRINI.

Global Links appeals from an order of the Court of Common Pleas of Allegheny County (trial court) affirming the decision of the Allegheny County Board of Property Assessment Appeals and Review’s (Board) decision to refuse its property exemption from July 3, 2012, the day that it acquired ownership, based on the Tax As*419sessment Day Rule.