Legal Opinion
In Re Appeal of Capital Extended Care
Commonwealth Court of Pennsylvania
Decided May 18, 1992No. 1160 C.D. 1991PublishedCited by 11 opinions
1Opinion of the Court
KELLEY, Judge.
Capital Extended Care (Capital) is a Pennsylvania nonprofit corporation which operates the Harrisfield personal care home. The home opened in December of 1988. That same month Capital requested a real estate tax exemption for Harrisfield from the Dauphin County Board of Assessment Appeals. The board denied the request and Capital appealed to the Court of Common Pleas of Dauphin County which affirmed.
On appeal by Capital to this court, the issue we must address is whether the trial court erred in concluding that Harrisfield is not a purely public charity. The General Assembly is…
2Cases cited7 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
- Lutheran Home v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1986
- Scripture Union v. DeitchCommonwealth Court of Pennsylvania · 1990
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Couriers-Susquehanna, Inc. v. County of DauphinCommonwealth Court of Pennsylvania · 1997
- Fellowship International Mission, Inc. v. Lehigh County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1997
- Grace Center Community Living Corp. v. County of IndianaCommonwealth Court of Pennsylvania · 2002
- Pinnacle Health Hospitals v. Dauphin County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1998
- Lehighton Area School District v. Carbon County Board of AssessmentCommonwealth Court of Pennsylvania · 1998
6 more not listed; retrieve them via the Exa API.