Legal Opinion
Advanced Living, Inc. v. Montgomery County Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided February 18, 1988No. Appeal 2930 C.D. 1986PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
In this appeal, Advanced Living,. Inc. (Appellant) challenges the denial by the Court of Common Pleas of Montgomery County of Appellant’s request for tax-exempt status as a charitable institution. At issue is approximately thirteen acres of land on which Appellant has constructed 107 independent living units for persons with limited income who are at least 62 years of age and/or handicapped. For the reasons which follow, we affirm the denial of tax-exempt status regarding the subject property.
The facts of this matter are undisputed and were presented to the common…
2Cases cited6 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
- Four Freedoms House of Philadelphia, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- McSwain v. City of FarrellCommonwealth Court of Pennsylvania · 1993
- Glendale Area Medical Center v. Cambria County Board of Assessment Appeal, Pennsylvania Court of Common Pleas, Cambria County1988
- McCarron v. Upper Gwynedd TownshipCommonwealth Court of Pennsylvania · 1991
- McCarron v. Upper Gwynedd TownshipCommonwealth Court of Pennsylvania · 1991