Legal Opinion
Gateway Rehabilitation Center, Inc. v. Board of Commissioners
Commonwealth Court of Pennsylvania
Decided April 3, 1998PublishedCited by 6 opinions
1Opinion of the Court
SMITH, Judge.
The Township of Center and the Center Area School District (Taxing Authorities) appeal from an order of the Court of Common Pleas of Beaver County that reversed a decision of the Beaver County Assessment Board (Board) and reinstated the status of Gateway Rehabilitation Center, Inc. (Gateway) as a charitable institution exempt from real estate taxation. The Taxing Authorities state the question involved as whether Gateway is an institution of “purely public charity” as required by the Pennsylvania Constitution, legislation and case law.
I
Gateway was founded by Dr. Abraham Twerski…
2Cases cited13 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
- Taylor v. HoagSupreme Court of Pennsylvania · 1922
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3Cited by6 opinions
- In Re the Appeal of the Mental Health Ass'nSupreme Court of Kansas · 2009
- Church of the Overcomer v. Delaware County Board of Assessment Appeals Premises: 1010 Sunset Street, Trainer Borough Folio No. 46-00-00563-00Commonwealth Court of Pennsylvania · 2011
- In Re RHA Pennsylvania Nursing Homes Health & Rehabilitation ResidenceCommonwealth Court of Pennsylvania · 2000
- Jameson Care Center, Inc. v. County of LawrenceCommonwealth Court of Pennsylvania · 2000
- Goodwill Industries of North Central PA, Inc. v. Centre County Bd. of Assessment Appeals ~ Appeal of: Centre County Bd. of Assessment AppealsCommonwealth Court of Pennsylvania · 2024
1 more not listed; retrieve them via the Exa API.