Legal Opinion
West Allegheny Hospital v. Board of Property Assessment, Appeals & Review
Supreme Court of Pennsylvania
Decided December 23, 1982No. 23 W.D. Appeal Docket, 1982PublishedCited by 48 opinions
1Opinion of the Court
*238OPINION OF THE COURT
ROBERTS, Justice.
At issue on this appeal is whether the health care facilities of appellant West Allegheny Hospital, a non-profit corporation founded in 1956, are exempt from real estate taxes imposed by appellee West Allegheny School District. Two facilities are involved, one of which was acquired by appellant in late 1964 and was in operation until 1973, the other of which was built by appellant in 1973 and has been in operation since.
The Board of Property Assessment, Appeals and Review of Allegheny County denied both of appellant’s applications for an exemption. After…
2Cases cited6 opinions
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
- Associated Hospital Service v. PustilnikSupreme Court of Pennsylvania · 1981
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Phila. v. Masonic HomeSupreme Court of Pennsylvania · 1894
1 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- Alliance Home of Carlisle, PA v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2007
- City of Washington v. Board of Assessment AppealsSupreme Court of Pennsylvania · 1997
- Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment AppealsSupreme Court of Pennsylvania · 2012
43 more not listed; retrieve them via the Exa API.