Legal Opinion
Trustees of the University of Pennsylvania v. Board of Revision of Taxes
Commonwealth Court of Pennsylvania
Decided October 7, 1994No. 1844 C.D. 1993PublishedCited by 4 opinions
1Opinion of the Court
DOYLE, Judge.
The Trustees of the University of Pennsylvania (University or Trustees) appeal from the Order of the Court of Common Pleas of Philadelphia County which affirmed a decision of the Board of Revision of Taxes of the City of Philadelphia (Board) denying the Trustees’ application for exemption from taxation under Section 204 of the General County Assessment Law (Law). 1
Following are the essential stipulated facts. The Trustees 2 claim a partial exemption from real estate taxes on a 1.2 acre parcel of land owned by the University as well as for a five-story retail/office building…
2Cases cited16 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- American Sunday School Union v. City of PhiladelphiaSupreme Court of Pennsylvania · 1894
- West View Borough Municipal Authority AppealSupreme Court of Pennsylvania · 1955
- Pronzato v. GuerrinaSupreme Court of Pennsylvania · 1960
- School District v. Hamot Medical CenterCommonwealth Court of Pennsylvania · 1992
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In re Appeal of Marple Springfield Center, Inc.Commonwealth Court of Pennsylvania · 1995
- Dynamic Sports Fitness Corp. of America v. Community YMCA of Eastern Delaware CountySuperior Court of Pennsylvania · 2000
- Upper Tulpehocken Township v. Berks County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
- In re Appeal of Winchester GroupCommonwealth Court of Pennsylvania · 1996