Catholic Institute v. Board of Property Assessment

Opinion by

Judge Wilkinson, Jr.,

It would be difficult to find cases on appeal where the facts are as simple and free from doubt. Since 1975 the appellee has owned and used property which it asserts is exempt from taxation by appellants under *547the charitable exemption of Section 204(a) (3) of the General County Assessment Law, Act of May 22,1933, P.L. 853, as amended, 72 P.S. <§5020-204(a) (3). On June 24, 1977 appellee filed an application for exemption with the Board of Property Assessment Appeals and Review. The decisions were filed on September 14, 1977 and February 3, 1978, granting the…