Legal Opinion
In Re Appeal of Lutheran Social Services
Commonwealth Court of Pennsylvania
Decided June 5, 2009No. Appeal, 1500 C.D. 1987PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Judge Craig,
Lutheran Social Services—East Region (LSS) appeals from an order of the Court of Common Pleas of Lancaster County that denied the tax exemption claim of LSS in regard to two portions of a parcel of real estate. The issue is whether either or both of those portions meet the constitutional and statutory requirements for exemption from real estate tax based on charitable use of the property.
History
LSS is a non-profit corporation affiliated with the Luthern Church of America through the Central Pennsylvania Synod. LSS owns a 40-acre site in Lancaster County on which it…
2Cases cited9 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Alliance Home of Carlisle, PA v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2007
- Associated YM-YWHA of Greater New York/Camp Poyntelle v. County of WayneCommonwealth Court of Pennsylvania · 1992
- In re the Bethlen Home of the Hungarian Reformed Federation of AmericaCommonwealth Court of Pennsylvania · 1989
- Alliance Home of Carlisle v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
- Concern-Professional Services for Children & Youth v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1989
3 more not listed; retrieve them via the Exa API.