Legal Opinion
In re the Bethlen Home of the Hungarian Reformed Federation of America
Commonwealth Court of Pennsylvania
Decided April 21, 1989No. Appeal No. 918 C.D. 1988PublishedCited by 10 opinions
1Opinion of the Court
Opinion by
Judge Barry,
The Westmoreland County Board of Assessment (Board) appeals from an order of the Court of Common *317Pleas of Westmoreland County which sustained the tax exemption claim of Bethlen Home of the Hungarian Reformed Federation of America (Bethlen).
Bethlen is a Pennsylvania non-profit corporation that owns approximately 160 acres of land in Ligonier Township, Westmoreland County, on which is a nursing home which provides intermediate and advanced nursing care,1 and a number of retirement cottages, each containing two separate.living units. In 1986, the County assessed the seven…
2Cases cited5 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
- In Re Appeal of Lutheran Social ServicesCommonwealth Court of Pennsylvania · 2009
- Passavant Health Center v. Board of Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 1985
3Cited by10 opinions
- Alliance Home of Carlisle, PA v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2007
- Appeal of Northwestern Corp.Commonwealth Court of Pennsylvania · 1995
- Couriers-Susquehanna, Inc. v. County of DauphinCommonwealth Court of Pennsylvania · 1994
- St. Margaret Seneca Place v. Board of Property Assessment, Appeals & ReviewCommonwealth Court of Pennsylvania · 1992
- Alliance Home of Carlisle v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
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