Legal Opinion

Lutheran Social Services v. Adams County Board for Assessment & Revision of Taxes

Commonwealth Court of Pennsylvania

Decided October 18, 1976No. Appeal, No. 1771 C.D. 1975PublishedCited by 15 opinions

1Opinion of the Court

Opinion by

Judge Blatt,

Beal estate taxes were assessed in 1973 on certain properties owned by tbe Lutheran Social Services in Straban Township, Adams County, Pennsylvania, and the Adams County Board for Assessment and Bevision of Taxes (Board) appeals here from an order of the Court of Common Pleas of Adams County which sustained an appeal of the said Lutheran Social Services from the Board’s denial of an exemption.

The Lutheran Social Services were incorporated as a Pennsylvania nonprofit corporation in 1965 as a result of the merger of the Lutheran Inner Mission and the Lutheran Welfare…

2Cases cited8 opinions

  1. Dougherty, Tr. v. PhiladelphiaSupreme Court of Pennsylvania · 1934
  2. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
  3. Four Freedoms House of Philadelphia, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1971
  4. University of Pittsburgh Tax Exemption CaseSupreme Court of Pennsylvania · 1962
  5. Township of Derry v. SwartzCommonwealth Court of Pennsylvania · 1975

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3Cited by15 opinions

  1. Wayne County Board of Assessment v. Federation of Jewish PhilanthropiesCommonwealth Court of Pennsylvania · 1979
  2. Appeal of Scott TownshipCommonwealth Court of Pennsylvania · 1977
  3. In re Appeal of Planned Parenthood Ass'nCommonwealth Court of Pennsylvania · 1980
  4. In re Appeal of Pennsylvania Easter Seal SocietyCommonwealth Court of Pennsylvania · 1982
  5. In re Appeal of the Eastern District Conference of the General Conference Mennonite ChurchCommonwealth Court of Pennsylvania · 1983

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