University of Pittsburgh Tax Exemption Case

Opinion by

Mr. Justice Benjamin R. Jones,

Is the residence of the chancellor of the University of Pittsburgh, owned by the university and located approximately 2% miles from the university campus, exempt from local taxation? The court below held that it was tax exempt. The propriety of that ruling is now before us.

This large residence, with a curtilage of slightly over one acre of land on Beechwood Boulevard, Pittsburgh, was purchased by the university as a residence for its chancellor in June, 1956. The taxing authorities placed the property in a tax exempt status for 1957 and 1958 but, on…