In Odd Fellows' Home of Pennsylvania v. Bd. of Tax Assessment Appeals of Dauphin County, 77 Pa. Commw. 453, 466 A.2d 256 (Pa. Cmwlth. 1983), the Court upheld the denial of a request by a purely public charity to exempt 66.4 acres of unimproved land held for future expansion and as a buffer for the neighborhood, stating that the facts did not support the need for a buffer, and research revealed "no case in which a charity has been permitted to hold vacant land on a tax exempt basis for purposes of future construction or expansion of facilities." Id. at 258.