Legal Opinion
National Church Residences v. Mercer County Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided May 31, 2007PublishedCited by 7 opinions
1Opinion of the Court
OPINION BY
Judge PELLEGRINI.
National Church Residences of Mercer, PA (Mercer) appeals from an order of the Court of Common Pleas of Mercer County (trial court) denying its application for tax exempt status as a charitable organization for its Buchanan Manor property because it did not donate a substantial portion of its services or relieve the government of some of its burden in the operation of that facility.
In 1998, Mercer applied for real estate tax exemptions for Buchanan Manor for tax year 1998 and subsequent years. On November 19, 1998, the Mercer County Board of Assessment Appeals…
2Cases cited15 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fayette Resources, Inc. v. Fayette County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2014
- In Re City of PittsburghCommonwealth Court of Pennsylvania · 2009
- Alliance for Building Communities, Inc. v. County of Lehigh Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2013
- Foundation of Eldercare v. Dauphin County Board of Tax Assessment Appeals, Borough of Highspire and Steelton-Highspire SDCommonwealth Court of Pennsylvania · 2018
- Good Shepherd Child Care Center v. Pike County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2018
2 more not listed; retrieve them via the Exa API.