Legal Opinion
Unionville-Chadds Ford School District v. Chester County Board of Assessment Appeals
Supreme Court of Pennsylvania
Decided July 20, 1998No. 135 M.D. Appeal Docket 1997PublishedCited by 40 opinions
1Opinion of the Court
OPINION OF THE COURT
FLAHERTY, Chief Justice.
This is an appeal by allowance from an order of the Commonwealth Court which affirmed an order of the Court of Common Pleas of Chester County upholding a decision of the Chester County Board of Assessment Appeals exempting property owned by Longwood Gardens, Inc. (Longwood) from real estate tax. The appellant, Unionville-Chadds Ford School District, challenges Longwood’s exemption from tax. At issue is whether Longwood can claim exemption as a purely public charity.
Longwood is a very large and world-renowned public garden located in Chester County,…
2Cases cited7 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
- Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Independent Oil and Gas Association v. Board of AssessmentSupreme Court of Pennsylvania · 2002
- Elena v. Municipality of San JuanCourt of Appeals for the First Circuit · 2012
- Alliance Home of Carlisle, PA v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2007
- Allegheny County Sportsmen's League v. RendellSupreme Court of Pennsylvania · 2004
- Appeal of the Sewickley Valley YMCACommonwealth Court of Pennsylvania · 2001
35 more not listed; retrieve them via the Exa API.