ORDER

AND NOW, this 21st day of February, 2001, the Petition for Allowance of Appeal is hereby GRANTED, the decision of the Commonwealth Court is VACATED, and the case is REMANDED to the Commonwealth Court for consideration in light of Lincoln Phila. Realty Associates I v. Board of Revision of Taxes of Phila., 563 Pa. 189, 758 A.2d 1178 (2000).