Legal Opinion
St. Margaret Seneca Place v. Board of Property Assessment
Supreme Court of Pennsylvania
Decided April 20, 1994No. 65 W.D. Appeal Docket 1993PublishedCited by 64 opinions
1Opinion of the Court
OPINION OF THE COURT
FLAHERTY, Justice.
This appeal from the order of the Commonwealth Court, 145 Pa.Cmwlth. 615, 604 A.2d 1119, involves a determination of whether a nursing home meets the criteria to be exempted from payment of property taxes. The trial court determined that St. Margaret Seneca Place, a nursing home in Penn Hills, meets all the criteria for classification as a purely public charity set forth in Hospital Utilization Project v. Commonwealth, 507 Pa. 1, 487 A.2d 1306 (1985). The Commonwealth Court reversed, holding that the Seneca Place nursing home does not meet any of those…
2Cases cited7 opinions
- Com., Dept. of Transp. v. O'CONNELLSupreme Court of Pennsylvania · 1989
- Estate of McGovern v. Commonwealth, State Employees' Retirement BoardSupreme Court of Pennsylvania · 1986
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Unionville-Chadds Ford School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 1998
- City of Washington v. Board of Assessment AppealsSupreme Court of Pennsylvania · 1997
- Wilson Area School District v. Easton HospitalSupreme Court of Pennsylvania · 2000
- Community Options, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 2002
- St. Joseph's Living Center, Inc. v. Town of WindhamSupreme Court of Connecticut · 2009
59 more not listed; retrieve them via the Exa API.