Legal Opinion
Albright College Tax Assessment Case
Superior Court of Pennsylvania
Decided December 12, 1968No. Appeal, No. 1189PublishedCited by 12 opinions
1Opinion of the Court
Opinion by
Hannum, J.,
Is the residence of the president emeritus of Al-bright College wherein he resided during his tenure as president, owned by the College and directly across the street from the eastern boundary of the main campus, exempt from local taxation?
The property in 1964, then the president’s residence, was exempt and taken from exempt to taxable for the year 1965. Albright College paid taxes during 1965 and 1966.
The Vice-Chairman of the County of Berks Assessment Board testified that the reason the property was removed from the exempt list in 1965 was because it was no longer…
2Cases cited7 opinions
- Young Men's Christian Ass'n v. ReadingSupreme Court of Pennsylvania · 1961
- Wynnefield United Presbyterian Church v. City of PhiladelphiaSupreme Court of Pennsylvania · 1943
- University of Pittsburgh Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- New Castle v. Lawrence CountySupreme Court of Pennsylvania · 1945
- McGuire v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Four Freedoms House of Philadelphia, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1971
- Robert Morris College v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1972
- Metropolitan Pittsburgh Nonprofit Housing Corp. v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1978
- Lutheran Home at Topton, Pa. Tax Ap.Commonwealth Court of Pennsylvania · 1972
- In Re Swarthmore CollegeCommonwealth Court of Pennsylvania · 1994
7 more not listed; retrieve them via the Exa API.