Legal Opinion

Lutheran Home at Topton v. Schuylkill County Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided July 31, 2001PublishedCited by 11 opinions

1Opinion of the Court

FLAHERTY, Judge.

The Schuylkill County Board of Assessment Appeals (County) appeals from a decision of the Court of Common Pleas of Schuylkill County (trial court) which reversed the County’s decision and determined that the Lutheran Home at Topton (Lutheran Home) was entitled to real estate tax exemption status. We affirm.

The Lutheran Home owns real property located in North Manheim Township, Schuylkill County, designated Tax Parcel No. 18-24-118. The development on the property is a personal care boarding home known as Luther Ridge at Seiders Hill (Luther Ridge). Luther Ridge opened on July…

2Cases cited9 opinions

  1. Com., Dept. of Transp. v. O'CONNELLSupreme Court of Pennsylvania · 1989
  2. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  3. St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
  4. City of Washington v. Board of Assessment AppealsSupreme Court of Pennsylvania · 1997
  5. Estate of ShellySupreme Court of Pennsylvania · 1979

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3Cited by11 opinions

  1. James Corp. v. North Allegheny School DistrictCommonwealth Court of Pennsylvania · 2007
  2. Re Appeal of Dunwoody VillageCommonwealth Court of Pennsylvania · 2012
  3. WRC North Fork Heights, Inc. v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2007
  4. Brandywine Hospital, LLC v. County of Chester Board of Assessment Appeals & Coatesville Area S.D.Commonwealth Court of Pennsylvania · 2023
  5. Friends Boarding Home of Western Quarterly Mtg. v. Com. of PACommonwealth Court of Pennsylvania · 2021

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