Legal Opinion
Mt. Macrina Manor, Inc. v. Fayette County Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided October 7, 1996PublishedCited by 11 opinions
1Opinion of the Court
DOYLE, Judge.
This is an appeal by the Fayette County Board of Assessment Appeals from an order of the Court of Common Pleas of Fayette County which exempted Mt. Macrina Manor, Inc. (Mt. Macrina), as a purely public charity, from real estate property taxes under Section 202(a)(3) of The Fourth to Eighth Class County Assessment Law (Law), Act of May 21, 1943, P.L. 571, as amended, 72 P.S. § 5453.202(a)(3).
FACTUAL HISTORY
The factual background has three sub-parts: the history of Mt. Macrina and its corporate structure; the charitable services and financial situation of Mt. Macrina; and the…
2Cases cited12 opinions
- Wilder v. Virginia Hospital Assn.Supreme Court of the United States · 1990
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Atkins v. RiveraSupreme Court of the United States · 1986
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Fayette Resources, Inc. v. Fayette County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2014
- Lutheran Home at Topton v. Schuylkill County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2001
- Couriers-Susquehanna, Inc. v. County of DauphinCommonwealth Court of Pennsylvania · 1997
- Guthrie Clinic, Ltd. v. Sullivan County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006
- Lewistown Hospital v. Mifflin County Bd. of Assessment Appeals v. County of MifflinCommonwealth Court of Pennsylvania · 1998
6 more not listed; retrieve them via the Exa API.