Legal Opinion
St. Aloysius R.C. Church v. Fayette County Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided May 11, 2004PublishedCited by 4 opinions
1Opinion of the Court
OPINION BY
Judge COHN.
In the instant case we must determine whether the upper level of a house owned by St. Aloysius Roman Catholic Church (Church), which is used primarily and regularly for residential purposes, is subject to exemption from taxation on the basis that it is an “institution of purely public charity.” For the reasons set forth, we agree with the trial court that the upper level is not subject to this exemption.
As background, Fayette County (County) hired an appraiser to undertake an overall assessment of properties within the County. He appraised the parish house, and determined…
2Cases cited8 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Community Options, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 2002
- Second Church of Christ Scientist v. PhiladelphiaSupreme Court of Pennsylvania · 1959
- Walsh v. TATESupreme Court of Pennsylvania · 1971
- Willow Valley Manor, Inc. v. Lancaster County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2002
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- 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 Appeal of Order of St. Paul First HermitCommonwealth Court of Pennsylvania · 2005
- In Re Appeal of Order of St. Paul First HermitCommonwealth Court of Pennsylvania · 2005
- In Re: Appeal of S. Nirmalananda ~ Appeal of: Downingtown Area School DistrictCommonwealth Court of Pennsylvania · 2020