Legal Opinion
Lutheran Home v. Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided September 3, 1986No. Appeals, Nos. 498 C.D. 1985 and 512 C.D. 1985PublishedCited by 12 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
The Board of Assessment Appeals of Lehigh County (Board) appeals here from a decision of the Court of Common Pleas of Lehigh County which sustained the real estate tax exemption claim of the Lutheran Home at Topton, Pennsylvania (Home) with respect to its Luther Crest retirement residence.
The Home, a non-profit corporation, owns and operates Luther Crest as well as several other retirement facilities. Luther Crest consists of 310 residential apartments, a common dining room, an auditorium, a gift shop, an activity room, a library, administrative offices, and a 60-bed…
2Cases cited12 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Associated YM-YWHA of Greater New York/Camp Poyntelle v. County of WayneCommonwealth Court of Pennsylvania · 1992
- In Re Appeal of Capital Extended CareCommonwealth Court of Pennsylvania · 1992
- In Re Assessment Appeal of Salem Crossroads Historical Restoration Society, Inc.Commonwealth Court of Pennsylvania · 1987
- In Re Appeal of Lutheran Social ServicesCommonwealth Court of Pennsylvania · 2009
- Scripture Union v. DeitchCommonwealth Court of Pennsylvania · 1990
7 more not listed; retrieve them via the Exa API.