Legal Opinion
Mars Area School District v. United Presbyterian Women's Ass'n of North America
Commonwealth Court of Pennsylvania
Decided April 30, 1997No. 1616 C.D. 1996PublishedCited by 6 opinions
1Opinion of the Court
LEADBETTER, Judge.
Appellants, Mars Area School District (the district) and the County of Butler, appeal from an order of the Court of Common Pleas of Butler County (trial court) which reversed the decision of the Board of Assessment Appeals of Butler County (the board) and exempted the United Presbyterian Women’s Association of North America (UPWA), as a “purely public charity,” from real estate taxes under Section 204(a)(3) of The General County Assessment Law, Act of May 22, 1933, P.L. 853, as amended, 72 P.S. §§ 5020-204(a)(3). The threshold issue is whether UPWA is a “purely public…
2Cases cited7 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
- Mount Zion New Life Center v. Board of Assessment & Revision of Taxes & AppealsCommonwealth Court of Pennsylvania · 1986
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Appeal of the Sewickley Valley YMCACommonwealth Court of Pennsylvania · 2001
- Lock Haven University Foundation v. Clinton County Board of Assessment Appeals & Revision of TaxesCommonwealth Court of Pennsylvania · 2007
- Longwood Gardens Inc. v. Chester County Board of Assessment Appeals, Pennsylvania Court of Common Pleas, Chester County2001
- In Re: Appeal of the Coatesville Area S.D.Commonwealth Court of Pennsylvania · 2022
- Pottstown School District v. Hill School, Pennsylvania Court of Common Pleas, Montgomery County2000
1 more not listed; retrieve them via the Exa API.