Mars Area School District v. United Presbyterian Women's Ass'n of North America
Supreme Court of Pennsylvania
1Opinion of the Court
OPINION OF THE COURT
FLAHERTY, Chief Justice.
This is an appeal by allowance from an order of Commonwealth Court which affirmed an order of the Court of Common Pleas of Butler County. The court of common pleas, reversing a determination by the Board of Assessment Appeals of Butler County, held that the United Presbyterian Women’s Association of North America (UPWA) is entitled to a charitable exemption from real estate tax for a facility that it owns *326and operates, the Mars Home for Youth (MHY). The Mars Area School District, appellant, challenges the facility’s tax-exempt status.
MHY is a…
2Cases cited4 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- 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
- Community Service Foundation, Inc. v. Bucks County Board of Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 1996
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- Community Options, Inc. v. Board of Property Assessment, Appeals & ReviewCommonwealth Court of Pennsylvania · 2000
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