Presbyterian-University of Pennsylvania Medical Center v. Board of Revision of Taxes

Opinion by

Judge Mencer,

At issue in this case is the entitlement of appellee, Presbyterian-University of Pennsylvania Medical Center (Hospital), to an exemption from real property taxes for the year 1974, on a 2.34 acre tract of land adjacent to the hospital’s main facility. The appellant here, the Board of Revision of Taxes of Philadelphia (Board), denied the hospital’s claim to an exemption. On appeal, the Court of Common Pleas of Philadelphia County reversed the Board by an order dated December 26, 1974. The Board filed eleven exceptions to the order of the court below which were dismissed…