In In Re Erie Golf Course, 963 A.2d 605 (Pa. Cmwlth.), appeal granted, 601 Pa. 92, 971 A.2d 490 (2009), The Court noted the presence of evidence indicating that the City of Erie continually needed to cover the operating losses of the golf course, which were "as high as $ 123,763" per year, from the city's general fund revenues. Id. at 609 n.4. Specifically, the Court stated: Evidence of the continuing need to cover losses with general fund revenues supports the City's position that the golf course use of the property is no longer practicable. Appraiser James Powers, Assistant Director of Public Works David Mulvihill and Mayor Sinnott testified that the golf course consistently lost money. Powers believed that the course could never sustain itself because there was too much competition in the Erie market. The Mayor and Mulvihill testified that the general fund had to loan money to the golf operations. The Mayor and accountant Paparone testified that the City accrued a $ 12,000,000 deficit over the past three years, and the Mayor indicated that the money diverted from the general fund affected core services such as public safety and public works. Id. at 613-14.