Legal Opinion

Saint Joseph Hospital v. Berks County Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided January 26, 1998PublishedCited by 6 opinions

1Opinion of the Court

DOYLE, Judge.

Saint Joseph Hospital (SJH) appeals an order of the Court of Common Pleas of Berks County, which affirmed a decision of the Berks County Board of Assessment Appeals to discontinue SJH’s charitable exemption from local real estate taxes.

*930 FACTUAL HISTORY

We -will discuss the factual background by dividing it into three subparts: the history and intricate corporate structure of SJH and its affiliates; the charitable services and financial situation of SJH; and the procedural history of this litigation.

I. History and Corporate Structure of SJH

SJH is a non-profit corporation located in…

2Cases cited21 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. Sams v. Redevelopment AuthoritySupreme Court of Pennsylvania · 1968
  3. Botwinick v. Credit Exchange, Inc.Supreme Court of Pennsylvania · 1965
  4. St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
  5. Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962

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3Cited by6 opinions

  1. Guthrie Clinic, Ltd. v. Sullivan County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006
  2. St. Joseph Hosp. v. BERKS CTY. BD. OF ASSESS. APPEALSCommonwealth Court of Pennsylvania · 1998
  3. First Union National Bank v. Quality Carriers Inc., Pennsylvania Court of Common Pleas, Philadelphia County2000
  4. Latrobe Area Hospital v. Westmoreland County Board of Assessment Appeals ~ Appeal of: Westmoreland County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2019
  5. Philadelphia Community Development Coalition, Inc. v. Philadelphia Redevelopment AuthorityCommonwealth Court of Pennsylvania · 2023

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