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Legal Opinion

Passavant Health Center v. Board of Assessment & Revision of Taxes

Commonwealth Court of Pennsylvania

Decided December 19, 1985No. Appeals, Nos. 3159 C.D. 1984 and 3160 C.D. 1984PublishedCited by 4 opinions

1Opinion of the Court

Opinion by

Judge MacPhail,

The Board of Assessment and Revision of Taxes of Butler County (Board) appeals here from a decision of the Court of Common Pleas of Butler County (County) which sustained the tax exemption claim of Passavant Health Center (Passavant). We .reverse.

Passavant is a non-profit corporation which, prior to 1978, consisted of a nursing home and a number of small cottages. The nursing home itself contains apartments and nursing facilities. Also on the Passavant grounds are two apartment buildings: Wittenburg, a five story apartment building, and Luther Court, a federally…

2Cases cited9 opinions

  1. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  2. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
  3. Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
  4. Pittsburgh Institute of Aeronautics Tax Exemption CaseSupreme Court of Pennsylvania · 1969
  5. Presbyterian-University of Pennsylvania Medical Center v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1976

4 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. In re the Bethlen Home of the Hungarian Reformed Federation of AmericaCommonwealth Court of Pennsylvania · 1989
  2. In Re Appeal of Lutheran Social ServicesCommonwealth Court of Pennsylvania · 2009
  3. Alliance Home of Carlisle v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
  4. Alliance Home of Carlisle v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004

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