Lewistown Hospital v. Mifflin County Bd. of Assessment Appeals v. County of Mifflin
Commonwealth Court of Pennsylvania
1Opinion of the Court
ÑARICK, Senior Judge.
The issue in this case is whether the hospital qualified as a “purely public charity,” in order to be eligible for tax-exempt status for its real estate.
County of Mifflin (County) appeals from the order of the Court of Common Pleas of Mifflin County that reversed the revocation by the Mifflin County Board of Assessment Appeals (Board), of Lewistown Hospital’s (Lewistown Hospital or Hospital) tax-exempt status. 1 We affirm.
In 1905, a group of citizens incorporated Lewistown Hospital as a Pennsylvania nonprofit, non-stock corporation organized and operated for the purpose…
Also in this document: Dissent.
2Cases cited10 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
- Taylor v. HoagSupreme Court of Pennsylvania · 1922
- Sacred Heart Healthcare System v. CommonwealthCommonwealth Court of Pennsylvania · 1996
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3Cited by9 opinions
- Appeal of the Sewickley Valley YMCACommonwealth Court of Pennsylvania · 2001
- Granite State Management & Resources v. City of ConcordSupreme Court of New Hampshire · 2013
- Guthrie Clinic, Ltd. v. Sullivan County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006
- Chartiers Valley School District v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 2002
- Jameson Care Center, Inc. v. County of LawrenceCommonwealth Court of Pennsylvania · 2000
4 more not listed; retrieve them via the Exa API.