Legal Opinion
Lehighton Area School District v. Carbon County Board of Assessment
Commonwealth Court of Pennsylvania
Decided January 26, 1998No. 2908 C.D. 1996PublishedCited by 7 opinions
1Opinion of the Court
DOYLE, Judge.
Lehighton Area School District (District) appeals an order of the Court of Common Pleas of Carbon County which determined that Gnaden Huetten Memorial Hospital (the Hospital) was entitled to a charitable exemption from local real estate taxes.
FACTUAL BACKGROUND
The Common Pleas Court made extensive findings of fact in this matter in In re Petition & Appeal of the Lehighton Area School District (No. 89-C-2635, filed September 26, 1996). Those findings may be summarized as follows.
History, Charity Care, and Community Services
The Hospital is located in a small community, the Borough…
2Cases cited15 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
- City of Washington v. Board of Assessment AppealsSupreme Court of Pennsylvania · 1997
- Mason & Dixon Lines, Inc. v. MognetCommonwealth Court of Pennsylvania · 1994
10 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lutheran Home at Topton v. Schuylkill County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2001
- Lyons v. City of Philadelphia Board of Revision of TaxesCommonwealth Court of Pennsylvania · 2003
- Hahn Home v. York County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2001
- In re Appeal of Community General HospitalCommonwealth Court of Pennsylvania · 1998
- Helping Enjoying and Loving People 2 Salvation Ministries, Inc. v. Delaware County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2018
2 more not listed; retrieve them via the Exa API.