Legal Opinion

City of Harrisburg v. Presbyterian Apartments, Inc.

Commonwealth Court of Pennsylvania

Decided April 22, 1975No. Appeal, No. 634 C.D. 1974PublishedCited by 10 opinions

1Opinion of the Court

Opinion by

Judge Rogers,

The City of Harrisburg has appealed from an. order of the Court of Common Pleas of Dauphin County sustaining the appeal of Presbyterian Homes, Inc. from the denial by the Board of Assessment and Revision of Taxes of Dauphin County of the application of Presbyterian Homes, Inc. for exemption from local real estate taxes.

Since the law is that one claiming exemption from taxation must bring himself clearly within constitutional and statutory allowances (Ogontz School Tax Exemption Case, 361 Pa. 284, 65 A.2d 150 (1949)) we here record the facts presented in the City’s…

2Cases cited9 opinions

  1. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  2. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
  3. Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
  4. Four Freedoms House of Philadelphia, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1971
  5. Ogontz School Tax Exemption CaseSupreme Court of Pennsylvania · 1949

4 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Presbyterian-University of Pennsylvania Medical Center v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1976
  2. Wayne County Board of Assessment v. Federation of Jewish PhilanthropiesCommonwealth Court of Pennsylvania · 1979
  3. Lutheran Social Services v. Adams County Board for Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 1976
  4. Metropolitan Pittsburgh Nonprofit Housing Corp. v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1977
  5. Appeal of City of HarrisburgCommonwealth Court of Pennsylvania · 1975

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