Legal Opinion

Community Options, Inc. v. Board of Property Assessment, Appeals & Review

Commonwealth Court of Pennsylvania

Decided November 21, 2000PublishedCited by 10 opinions

1Opinion of the Court

KELLEY, Judge.1

In these cross-appeals, Community Options, Inc. and the Borough of Churchill (Borough) appeal from the order of the Court of Common Pleas of Allegheny County (trial court) that affirmed the orders of the Allegheny County Board of Property Assessment, Appeals and Review (Board) denying Community Options’ applications for tax-exempt status for its properties for the years 1996 and 1997, and granted tax-exempt status for Community Options’ properties for the year 1998 and future years pursuant to the provisions of the Institutions of Purely *648Public Charity Act (Act).2 We affirm in…

2Cases cited20 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
  3. Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
  4. St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
  5. G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987

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3Cited by10 opinions

  1. Fayette Resources, Inc. v. Fayette County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2014
  2. Jennison Family Ltd. Partnership v. Montour School DistrictCommonwealth Court of Pennsylvania · 2002
  3. WRC North Fork Heights, Inc. v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2007
  4. Appeal of Cornerstone Television Inc., Pennsylvania Court of Common Pleas, Alleghany County2001
  5. Community Options, Inc. v. Board of Property Assessment, Appeals & ReviewCommonwealth Court of Pennsylvania · 2000

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