River's Edge Funeral Chapel and Crematory, Inc. v. ZHB of Tullytown Borough Appeal of: The Borough of Tullytown ( 2016 )


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  •               IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    River’s Edge Funeral Chapel and     :
    Crematory, Inc.                     :
    :      No. 22 C.D. 2016
    v.                      :
    :      Argued: October 18, 2016
    The Zoning Hearing Board of         :
    Tullytown Borough                   :
    :
    Appeal of: The Borough of Tullytown :
    BEFORE:     HONORABLE PATRICIA A. McCULLOUGH, Judge
    HONORABLE JULIA K. HEARTHWAY, Judge
    HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge (P.)
    OPINION BY
    JUDGE McCULLOUGH                                     FILED: November 16, 2016
    The Borough of Tullytown (the Borough) appeals from the December
    22, 2015 order of the Court of Common Pleas of Bucks County (trial court), which
    reversed the Borough’s Zoning Hearing Board’s (Board) order affirming a Borough
    zoning officer’s decision to deny River’s Edge Funeral Chapel and Crematory, Inc.’s
    (Appellee) application for a Use and Occupancy Certificate to operate a funeral
    home.
    Facts and Procedural History
    Appellee is the lessee of property located at 70 Fox Drive, Tullytown,
    Pennsylvania (the property).      The property contains an improved commercial
    building (the building) and is located in the Borough’s Light Industrial (LI) Zoning
    District. Pursuant to the Borough’s zoning ordinance (Ordinance), a funeral home is
    a permitted principal use in the LI Zoning District. However, the Ordinance prohibits
    a crematory as a principal use in the LI Zoning District, although a crematory is
    permitted as an accessory use in the same.
    In September 2013, Appellee filed an application for a Use and
    Occupancy Certificate with the Borough, seeking to operate a funeral home and
    crematory at the property. After several requests for additional information by the
    Borough’s zoning officer, the complete application was received on October 15,
    2014. In its application, Appellee submitted a narrative describing the services it
    would provide at the property, stating that:
    [W]e will complete all duties and services associated with
    the running of a state licensed funeral facility. That
    includes: meeting with clients, arrangements, embalming,
    cremating, dressing of deceased, casketing, and conducting
    funeral services as needed. These would be exactly the
    same goods and services provided by my other state
    licensed funeral facility located at 3500 Bristol Oxford
    Valley Road in Levittown, PA.
    (Reproduced Record (R.R.) at 92a.)
    Appellee also provided a site plan of the property that identified the
    interior and exterior spaces of the building, a copy of its lease agreement, and proof
    of business registration with the Commonwealth. (R.R. at 86a-91a.)
    On October 28, 2014, the Borough’s zoning officer denied Appellee’s
    application, reasoning that, although Appellee indicated that the proposed use was a
    funeral home with accessory crematory use, “[i]t appears the crematory will be the
    principal use at the property.” (R.R. at 94a.)
    Appellee filed a timely appeal to the Board, arguing that the zoning
    officer improperly denied its application because the property’s principal use was a
    2
    funeral home. Appellee acknowledged that cremation would be an accessory use to
    its funeral home; however, it noted that cremation is a permitted accessory use in the
    Borough’s LI Zoning District. On January 7, 2015, the Board held a hearing where
    witnesses and several Borough residents testified.
    At the hearing, Mike Schiller, a licensed funeral director and an
    employee at the Galzerano Funeral Home, testified that, if Appellee’s application is
    approved, he will work as an on-site supervisor at Appellee’s funeral home. He
    worked as a supervisor of funeral homes for forty years and explained that Appellee’s
    funeral home would provide traditional funeral services if requested, which would
    include a service, a viewing, and transporting the body to a cemetery. Schiller
    explained that he would meet with customers at Appellee’s funeral home, that the
    funeral home will contain a morgue, and that it will also contain a crematory. (R.R.
    at 194a-95a.)
    Schiller further testified that he would be present at the funeral home
    from 8:00 a.m. to 5:00 p.m., Monday through Friday, as well as additional hours upon
    request. Appellee would advertise its funeral home services to the public through the
    local newspaper, radio stations, and television.     Schiller further explained that
    Appellee is attempting to provide an economical approach to funeral services where a
    consumer’s funeral costs may be significantly reduced due to decreasing the
    building’s extravagance.   He again confirmed that traditional funerals would be
    conducted at the property upon request by the public, that viewings would be held at
    the same, and explained that the public could visit the property to discuss funeral
    arrangements. (R.R. at 197a-200a.)
    Schiller further testified that the Galzerano Funeral Home provides
    traditional funerals, day and nighttime viewings, and cremations with viewings and
    3
    direct cremations. He stated that, at the Galzerano home, members of the public visit
    to discuss arrangements, enter into contracts, and attend viewings and noted that the
    Galzerano home operates as a funeral home and a crematory. Schiller further stated
    that a location’s appearance is an important factor for a funeral home in a competitive
    market and acknowledged that the Galzerano home appears different than the
    building on the property. (R.R. at 201a-06a.)
    Regarding the differences between the Galzerano home and the building
    on the property, Schiller explained that the Galzerano home is owned outright by Mr.
    Galzerano, that he has invested substantial resources to improve the same, and that it
    is valued at approximately $3.5 million. In contrast, Schiller testified that Appellee is
    offering an economical approach to funeral services. Schiller acknowledged that
    Appellee is owned by Mrs. Galzerano and that she is the wife of Mr. Galzerano;
    however, he clarified that Appellee is an entity in and of itself and will solicit and
    receive orders for funerals and cremation services from the public, but not other
    funeral homes. Schiller stated that Appellee is a standalone operation that will not
    perform cremation services for the Galzerano home. (R.R. at 208a-12a.)
    Sally Bellaspica, the Borough’s zoning officer, testified that a funeral
    home is a use-by-right in the LI Zoning District and explained that a crematory is
    permitted as an accessory use in the same.          She stated that she reviewed the
    property’s layout and determined that the principal use would be a crematory with the
    possibility of funeral service operations because the site plan indicated that the
    building had rooms containing retorts, or cremators, which would be used for
    crematory use. She further stated that, prior to reviewing Appellee’s application, she
    had never reviewed an application for approval of a funeral home while working for
    the Borough, never inspected a facility comparable to that presented in Appellee’s
    4
    application, and had not contacted the Commonwealth to inquire how the state
    determines what constitutes a funeral home. (R.R. at 213a-16a.)
    In addition to reviewing the property’s layout, Bellaspica testified that
    she considered the property’s location in denying Appellee’s application; specifically,
    she considered that the property was located in an industrial area. She stated that she
    drove past the property and observed a warehouse, which did not look like a typical
    funeral home. She also noted that she considered a 2011 application for a Use and
    Occupancy Certificate to operate a crematory on the property when making her
    determination.1 (R.R. at 216a-24a.)
    Bellaspica noted that Appellee’s application was submitted by the same
    principal that submitted the 2011 application, and that she rejected Appellee’s
    application as incomplete because it did not contain a proposed use and requested
    additional information six times before Appellee’s application stated a proposed use,
    which it identified was a funeral home with an accessory crematory use. According
    to Bellaspica, the floor plan Appellee submitted was basically the same as that
    submitted in 2011 except that Appellee’s application contained more labeling, which
    she had directed Appellee to include. Bellaspica testified that the two cremators were
    in the same location on both the 2011 application and Appellee’s application and,
    consequently, she believed the property’s principal use would be a crematory. (R.R.
    at 225a-29a.)
    Kathy Ryan, general counsel for the Pennsylvania Funeral Directors
    Association, testified that there are numerous state licensing requirements for a
    funeral home in Pennsylvania.        For example, she stated that the entity seeking
    1
    The Board sustained Appellee’s counsel’s objection that the 2011 application not be
    admitted. (R.R. at 192a-93a; Board’s Finding of Fact at No. 14.)
    5
    licensure must have a business entity license, the location must have a supervisor, and
    that cremation services may only be offered to the public through a licensed funeral
    director who may only practice through a licensed funeral home. While cremation
    services may only be offered to the public by a licensed funeral director through a
    licensed funeral home, Ryan noted that, conversely, a licensed funeral director is not
    necessary if the entity solely provides cremation services to other funeral homes and
    not to the public. (R.R. at 234a, 240a-41a, 261a-62a.)
    Ryan further testified that offering cremation services does not preclude
    offering other services. According to Ryan, even if cremation is the final form of
    disposition, other services likely accompany the cremation, which requires proper
    licensure. Ryan stated that a Use and Occupancy permit is necessary to receive a
    license to operate a funeral home. She explained that, based upon her inspection of
    the property, it met the elements required to constitute a licensed funeral home absent
    decorations and furnishings, which she opined could be obtained and installed in one
    day. Specifically, Ryan stated that the building contained a room for viewing, a room
    for embalming, a chapel or area for the service to be performed, and a garage to
    accommodate vehicles that transport bodies. (R.R. at 242a-43a, 260a-61a.)
    Additionally, Borough residents asked questions and offered testimony,
    which may be summarized as inquiries regarding parking at the property, the chapel’s
    capacity, the amount of anticipated savings using Appellee’s marketing model, and
    concerns that Appellee was attempting to operate a crematory at the property using a
    back-door method and regarding the impact of the crematory operation on the quality
    of the air. (R.R. at 270a-77a.)
    By order dated February 17, 2015, the Board denied Appellee’s
    application, concluding that:
    6
    In the present appeal, the record supports the Zoning
    Officer’s finding that the crematory use will not be
    incidental or subordinate to the use of the property as a
    funeral home, but rather its principal use. The location and
    appearance of the building which is intended to house the
    funeral chapel and crematory is not suitable for a funeral
    home use and clearly indicates that the applicant’s intention
    is to use the subject premises primarily for cremations.
    Moreover, the Property was the subject of a prior appeal to
    the Board in which the applicant was seeking to use the
    Property solely as a crematory. Thus, it is clear that the
    crematory is intended to be the primary or principal use of
    the Property, which is not permitted in an LI-Light
    Industrial District. Therefore, this Board must deny the
    applicant’s appeal of the denial of its application for a Use
    and Occupancy Certificate.
    (R.R. at 341a-42a.)
    Appellee filed an appeal to the trial court, which did not receive
    additional evidence, and argued that the Board erred in finding that the crematory was
    the property’s principal use based on its location, current appearance, and the prior,
    unrelated application for a Use and Occupancy Certificate to operate a crematory. By
    order dated December 22, 2015, the trial court reversed the Board’s decision and
    ordered that a Use and Occupancy Certificate be issued as requested in Appellee’s
    application.
    In its opinion, the trial court reasoned that the evidence the Board relied
    upon when making its determination, i.e., the property’s location, appearance, and the
    prior application to operate a crematory, did not constitute substantial evidence that a
    reasonable mind would find adequate when viewed in light of the overall record. The
    trial court noted that Appellee’s plot plan indicated that the building would include a
    chapel, a greeting area, and public restrooms in addition to the crematory and other
    preparation rooms.      The trial court also noted that only twelve percent of the
    building’s total area would be allotted to the crematory operation and that Appellee
    7
    indicated that it would offer various services at the property, including meeting with
    clients, making funeral arrangements, embalming, casketing, and dressing the
    deceased. According to the trial court, a crematory would not offer the majority of
    services that Appellee intends to offer.
    The trial court further noted that Appellee hired Schiller to be the
    supervisor of its funeral home, which would be unnecessary if Appellee’s intent was
    to operate a crematory. Consistent with Ryan’s testimony, the trial court concluded
    that Appellee would satisfy each element necessary to be a licensed funeral home in
    the Commonwealth.         The trial court reasoned that the property’s location in an
    industrial park in the LI Zoning District was not a compelling reason for denying
    Appellee’s application because the Ordinance permits a funeral home as a principal
    use within the same.    Similarly, the trial court determined that the Board’s finding
    that the building’s appearance was not suitable for a funeral home was not supported
    by Pennsylvania law or the Ordinance and, thus, there was no basis to deny
    Appellee’s application on those grounds. Finally, the trial court determined that the
    Board improperly relied on Mr. Galzerano’s prior application to operate a crematory
    at the same location. Specifically, it reasoned that:
    In order to maintain that Appellee’s true goal is to operate a
    crematory, despite the overwhelming evidence presented to
    the contrary, Appellant would essentially need to believe
    that Appellee will either not make any attempt to operate a
    funeral home, or is engaged in a ruse that will see a
    crematory operate behind the façade of a funeral home.
    Even if Appellant is ultimately proved correct that Appellee
    is inauthentic in its stated purpose, Appellant now seeks to
    hold a facially meritorious application accountable for a
    suspected future violation, which would ultimately be an
    enforcement issue to act upon once the violation occurs.
    (R.R. at 386a-87a.)
    8
    On appeal to this Court,2 the Borough asserts that the trial court erred
    because the record evidence shows that the property’s principal use would be a
    crematory, not a funeral home. The Borough argues that the Board’s decision was
    supported by substantial evidence and no abuse of discretion or error of law occurred.
    The Borough also argues that the trial court erred because it accepted testimony from
    Appellee’s purported expert when the same was not submitted to the Borough’s
    zoning officer for consideration and the trial court further erred in dismissing the
    history of Mr. Galzerano’s 2011 application for a crematory. Finally, the Borough
    avers that its decision was supported by Pennsylvania law and the Ordinance.
    Conversely, Appellee argues that the trial court’s decision was proper
    because the property’s principal use would be a funeral home and maintains that the
    2011 application for a crematory did not constitute substantial evidence to justify the
    Board’s denial of Appellee’s application. Moreover, Appellee avers that the trial
    court properly considered the expert testimony and correctly concluded that the
    Board’s decision was not supported by the Ordinance or Pennsylvania law.
    2
    When no additional evidence is taken following the determination of a zoning hearing
    board, this Court’s review is limited to determining whether the zoning hearing board committed an
    error of law or a manifest abuse of discretion. H.E. Rohrer, Inc. v. Zoning Hearing Board of
    Jackson Township, 
    808 A.2d 1014
    , 1016 n.1 (Pa. Cmwlth. 2002). An abuse of discretion occurs
    when findings are not supported by substantial evidence. Coal Gas Recovery, L.P. v. Franklin
    Township Zoning Hearing Board, 
    944 A.2d 832
    , 838 n.9 (Pa. Cmwlth. 2008). Substantial evidence
    is such relevant evidence as a reasonable mind might accept as adequate to support a conclusion.
    
    Id. 9 Discussion
                   Because the term “funeral home” is not defined in the Ordinance, we
    must determine whether the property’s proposed use would constitute a funeral home
    and, if so, whether the funeral home use would be the property’s principal use.
    In interpreting zoning ordinances, this Court relies upon the common
    usage of the words and phrases contained therein and will construe that language in a
    sensible manner. Ruley v. West Nantmeal Township Zoning Hearing Board, 
    948 A.2d 265
    , 269 (Pa. Cmwlth. 2008). An undefined term is given its plain meaning and
    “any doubt is resolved in favor of the landowner and the least restrictive use of the
    land.” H.E. Rohrer, Inc. v. Zoning Hearing Board of Jackson Township, 
    808 A.2d 1014
    , 1016-17 (Pa. Cmwlth. 2002) (emphasis in original). This Court may consult
    definitions found in statutes, regulations, or the dictionary for assistance when
    defining an undefined term. 
    Id. at 1017.
    However, a phrase must be interpreted in
    context and read together with the entire ordinance. 
    Id. A “funeral
    home” is defined as “an establishment with facilities for the
    preparation of the dead for burial or cremation, for the viewing of the body, and for
    funerals.”     MERRIAM-WEBSTER’S COLLEGIATE DICTIONARY 472 (10th ed. 2001).
    Similarly, although it does not define a funeral home, the Funeral Director Law3
    defines a “funeral establishment” as “every place or premise approved by the State
    Board of Funeral Directors wherein a licensed funeral director conducts the
    professional practice of funeral directing including the preparation, care and funeral
    services for the human dead.” Section 2 of the Funeral Director Law, 63 P.S.
    §479.2(6); see also Galzerano v. Zoning Hearing Board of Tullytown Borough, 
    92 A.3d 891
    , 895 n.5 (Pa. Cmwlth. 2014) (consulting the Funeral Director Law when
    3
    Act of January 14, 1952, P.L. 1898, as amended, 63 P.S. §§479.1 – 479.20.
    10
    interpreting an undefined zoning ordinance term). Moreover, the relevant regulation
    provides that a funeral establishment shall contain:         (1) a preparation room for
    preparation of human remains; (2) a proper area or room for the reposing of human
    remains; and (3) restroom facilities. 49 Pa. Code §13.94.
    Based on these definitions of a funeral home and a funeral
    establishment, it is apparent that the property would constitute a funeral home.
    Consistent with the dictionary definition, Schiller testified that Appellee would
    provide traditional funerals at the property which would include a service, a viewing,
    and transporting of the body to a cemetery. Similarly, Ryan testified that the property
    met the elements necessary to constitute a licensed funeral home in Pennsylvania.
    The property, as indicated by the plot plan and Schiller’s testimony, contains facilities
    for the preparation of the dead for burial or cremation, for viewing, and for funerals.
    Moreover, consistent with Schiller and Ryan’s testimony, Appellee hired Schiller as a
    supervising funeral director, which is necessary to offer funeral services to the public.
    Therefore, it is clear that the property’s proposed use would constitute a funeral home
    because it would provide services a funeral home offers and employs the individuals
    required to offer licensed funeral services to the public.
    Principal Use
    Next, we must determine whether the property’s principal use would be
    a funeral home or a crematory.
    Whether a proposed use falls within a given zoning ordinance
    categorization is a question of law. H.E. 
    Rohrer, 808 A.2d at 1016
    . Generally, a
    zoning hearing board’s interpretation of its own zoning ordinance is entitled to great
    weight and deference. City of Hope v. Sadsbury Township Zoning Hearing Board,
    11
    
    890 A.2d 1137
    , 1143 (Pa. Cmwlth. 2006).            However, it is fundamental that
    ordinances are to be construed expansively such that the landowner is afforded the
    broadest possible use and enjoyment of his or her land. H.E. 
    Rohrer, 808 A.2d at 1016
    . “The size and scope of an accessory use is a factor the [zoning hearing board]
    must consider in determining whether a use is subordinate and incidental to a
    principal use.” Tennyson v. Zoning Hearing Board of West Bradford Township, 
    952 A.2d 739
    , 745 (Pa. Cmwlth. 2008).
    Here, the scope of the proposed crematory use is not clear from the
    record and the Board made no express finding regarding the same. However, the
    Board found that “[t]he total area dedicated to the crematory, as shown on the plan, is
    428 square feet or twelve percent (12%) of the total building area.” (Board’s Finding
    of Fact at No. 22.) The size of the use, although not determinative, suggests that the
    crematory use would be an accessory use on the property because it constitutes only a
    slight portion of the building’s total area. Similarly, although the Board did not
    reduce the space dedicated to a funeral home to an express finding, the plot plan, as
    well as Ryan’s testimony, suggest that a large portion of the building’s space is
    dedicated to funeral home related services, such as: a room for viewing; a morgue; a
    room for embalming; a chapel; and a garage to accommodate vehicles that would be
    transporting bodies. The existence of these spaces dedicated to funeral services
    indicates that a funeral home would not be an accessory use on the property; rather,
    the property’s principal use would be a funeral home.
    Similarly, as Ryan testified and the trial court found after its own
    independent review, the property met all the necessary criteria to operate as a funeral
    home under Pennsylvania law. (Board’s Finding of Fact at No. 24.) Appellee also
    hired Schiller, a funeral director with over forty years’ experience, to serve as the
    12
    supervisor at its proposed funeral home, a necessary prerequisite to offering funeral
    services to the public. See 
    Galzerano, 92 A.3d at 895
    (“Moreover, funeral homes are
    generally understood as facilities that provide professional services directly to the
    families and loves ones of the deceased”) (emphasis added).
    In the Board’s decision and the Borough’s brief before this Court, much
    is made of the 2011 application for a crematory that involved the property, asserting
    that it indicates that the current application for a funeral home is a pretext to operate a
    crematory. We disagree.
    As a legal matter, the Board sustained Appellee’s counsel’s objection to
    the admission of the 2011 application into the record. (R.R. at 192a-93a; Board’s
    Finding of Fact at No. 14.)       Although not bound by the Pennsylvania rules of
    evidence, the Board must base its findings on record evidence only. See Van Sciver
    v. Zoning Board of Adjustment of Philadelphia, 
    152 A.2d 717
    , 722 (Pa. 1959).
    Therefore, its consideration of the 2011 application was erroneous. As a practical
    matter, the relevance of the 2011 application is unclear to this Court because the 2011
    application was filed by a different applicant for a different purpose. The resolution
    of the 2011 application before this Court highlights the differences in Appellee’s
    application.
    In Galzerano, the plaintiff filed an application for a Use and Occupancy
    Certificate to operate a crematory in the LI Zoning District. He testified before the
    Board that the crematory would not be open to the public and that a family or loved
    one could not secure the services of the proposed crematory directly; rather, the
    proposed crematory would provide services to other funeral homes. The Board
    denied the plaintiff’s application, reasoning that a crematory is only permitted as an
    accessory use in the zoning district and is not the same as a funeral home or a
    13
    mortuary, both of which were permitted uses in the same. According to the Board, a
    crematory was more analogous to an incinerator use, which is only permitted in
    another zoning district. The plaintiff appealed to the trial court, which affirmed the
    Board and concluded the proposed use does not constitute a funeral home because its
    primary purpose would be to perform cremation services for other funeral homes and
    would only conduct funeral services in limited circumstances.
    On appeal to this Court, the plaintiff argued that a crematory constitutes
    a funeral home and also argued that it would be unjust to require him to expend a
    great deal of time and resources to operate a new funeral home merely to operate a
    crematory. We noted that a funeral home is an establishment with facilities for the
    preparation of the dead for burial or cremation, for the viewing of the body, and for
    funerals and reasoned that a use for the preparation of the dead for burial or
    cremation is not the same as a use where actual burial or cremation occurs. We also
    noted that the plaintiff would not be offering services to the public and, therefore, the
    Board did not err in differentiating between a funeral home and a standalone
    crematory.
    Although involving the same property, the 2011 application was filed by
    a different applicant, for a different purpose, and is substantially different than
    Appellee’s application. Unlike the plaintiff in Galzerano, Appellee would offer
    services directly to the public. Moreover, Mr. Galzerano planned to only offer
    funeral services in limited circumstances whereas Appellee plans to offer a variety of
    funeral services at the property. Therefore, notwithstanding its legal infirmity, the
    practical relevance of the 2011 application is unclear and is not evidence a reasonable
    mind would find adequate to support the conclusion that the property’s principal use
    would be a crematory. Indeed, in the present matter, Appellee did precisely what the
    14
    plaintiff in Galzerano argued was unjust: expended time and resources to operate a
    funeral home in addition to operating a crematory.
    Regarding the Borough’s argument that the Board’s determination was
    proper because the property’s location and the building’s appearance made it
    unsuitable for a funeral home, we also disagree.
    The property’s location, in the LI Zoning District, is where the Borough
    determined that a funeral home should be located.          The Borough is the entity
    authorized with determining the propriety of the use on the property, not the Board.
    See Hill v. Zoning Hearing Board of Maxatawny Township, 
    597 A.2d 1245
    , 1248 (Pa.
    Cmwlth. 1991) (“[I]t is the governing body of the municipality which has the power
    to enact laws to regulate land use pursuant to the police power.”). Similarly, there is
    no authority in the Ordinance or Pennsylvania law indicating that a building’s
    appearance is a sufficient basis to deny a use-by-right or is even a valid consideration
    when determining whether a property’s principal use constitutes a funeral home. See
    Riverside Development Group, LLC v. City of Harrisburg Zoning Hearing Board,
    
    109 A.3d 358
    , 364 (Pa. Cmwlth. 2015) (“Zoning boards . . . must not impose their
    concept of what the zoning ordinance should be, but rather their function is only to
    enforce the zoning ordinance in accordance with applicable law.”); see also
    
    Tennyson, 952 A.2d at 746
    (“A special exception is not an exception to the zoning
    ordinance but, rather, a permitted use, allowed by the applicable legislation so long as
    specifically listed standards are met.”).
    The size of the crematory use in the building is minimal, suggesting it
    would be an accessory use, not a principal use, whereas the size of the proposed
    funeral home use would be significant, containing facilities to perform services
    typically offered by a funeral home. Similarly, the property meets the requirements
    15
    to be a licensed funeral home in Pennsylvania and Appellee hired a supervisor for its
    funeral home, which is necessary to offer funeral services to the public. Moreover,
    the Borough, not the Board, is the entity authorized to determine where a use is
    permitted and has already determined that a funeral home is a proper use in the LI
    Zoning District.    Additionally, there is no authority, under the Ordinance or
    applicable Pennsylvania law, for the Board to consider a building’s appearance when
    considering whether it constitutes a funeral home.           Therefore, construing the
    Ordinance expansively such that Appellee is afforded the broadest possible use and
    enjoyment of its land, we conclude that the property’s principal use would be a
    funeral home, not a crematory.
    2011 Application for Crematory
    The Borough next argues that the trial court erred in dismissing the 2011
    application as evidence of whether the property’s principal use is a crematory.
    As articulated above, the Board sustained Appellee’s counsel’s objection
    to the admission of the 2011 application into the record. Therefore, it would have
    been erroneous for the trial court to consider the 2011 application because it was not
    record evidence.    Moreover, as previously explained, the relevance of the 2011
    application is suspect because it was submitted by a different applicant who proposed
    a significantly different use that would be offered to other funeral homes. Therefore,
    we discern no error in the trial court’s treatment of the 2011 application.
    Substantial Evidence
    The Borough also argues that its decision was supported by substantial
    evidence and, therefore, the trial court’s reversal was improper.
    16
    Substantial evidence is such relevant evidence as a reasonable mind
    might accept as adequate to support a conclusion.         Coal Gas Recovery, L.P. v.
    Franklin Township Zoning Hearing Board, 
    944 A.2d 832
    , 838 n.9 (Pa. Cmwlth.
    2008).
    The evidence the Board relied on when making its determination was the
    building’s location, its appearance, and the 2011 application. As articulated above,
    the Borough is the entity authorized to enact regulations governing land use, not the
    Board. Indeed, the Borough has determined, via promulgation of the Ordinance, that
    the LI Zoning District is a suitable location for a funeral home. The Board may not
    circumvent that determination and is required to enforce the Ordinance, not how the
    Board believes the Ordinance should be enforced. Similarly, there is no authority in
    the Ordinance or Pennsylvania law indicating that a building’s appearance is a valid
    consideration when determining whether a property’s use constitutes a funeral home,
    or is a sufficient basis to deny a use-by-right. Finally, notwithstanding that the 2011
    application was excluded from the record, its relevance to the present matter is
    questionable because it was submitted by a different applicant who proposed a
    significantly different use that would not be offered to the public.
    Therefore, based on the irrelevant and arbitrary nature of the evidence
    the Board relied upon, we conclude that the trial court did not err in reversing the
    Board because its decision was not supported by evidence that a reasonable mind
    would accept as adequate to support the conclusion that the property’s principal use
    would be a crematory.
    17
    Expert’s Testimony
    The Borough avers that the trial court erred in considering the testimony
    of Ryan because it was not originally submitted to the Borough’s zoning officer and
    should not have been introduced at a later date.
    The relevant testimony was proffered before the Board. However, the
    Borough did not make this specific objection to the Board, or complain of the same
    before the trial court. See Eltoron, Inc. v. Zoning Hearing Board of City of Aliquippa,
    
    729 A.2d 149
    , 153 (Pa. Cmwlth. 1999).             Therefore, the issue is waived.   See
    Pa.R.A.P. 302(a).
    Sufficiency of the Board’s Decision
    Finally, the Borough argues that the Board’s decision was supported by
    the Ordinance and Pennsylvania law.        The Borough cites no authority for this
    proposition except for the 2011 application and this Court’s decision in Galzerano.
    However, as articulated above, the 2011 application was not admitted into the record
    and, even if it was, is not relevant to the present action because it was submitted by a
    different applicant for a different use.        Similarly, there is no authority in the
    Ordinance or Pennsylvania law authorizing the Board to consider the building’s
    appearance when making its determination whether the property’s principal use is a
    funeral home. Moreover, as previously stated, the Board must not impose its concept
    of what the Ordinance should be, such as where a funeral home should be located;
    rather, its function is to enforce the Ordinance. Thus, we disagree with the Borough’s
    contention that the Board’s decision was supported by the Ordinance and
    Pennsylvania law.
    18
    Conclusion
    Therefore, construing the Ordinance expansively such that Appellee is
    afforded the broadest possible use and enjoyment of its land, we conclude that the
    property’s principal use would be a funeral home because the size of the crematory
    use is minimal and the building contains facilities to perform services typically
    offered by a funeral home. Additionally, the property meets the necessary criteria to
    qualify as a funeral home under Pennsylvania law and Appellee hired a supervisor,
    which is necessary to offer funeral services to the public.
    Accordingly, the trial court’s order is affirmed.
    ________________________________
    PATRICIA A. McCULLOUGH, Judge
    19
    IN THE COMMONWEALTH COURT OF PENNSYLVANIA
    River’s Edge Funeral Chapel and     :
    Crematory, Inc.                     :
    :     No. 22 C.D. 2016
    v.                      :
    :
    The Zoning Hearing Board of         :
    Tullytown Borough                   :
    :
    Appeal of: The Borough of Tullytown :
    ORDER
    AND NOW, this 16th day of November, 2016, the December 22, 2015
    order of the Court of Common Pleas of Bucks County is affirmed.
    ________________________________
    PATRICIA A. McCULLOUGH, Judge