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Legal Opinion

Appeal of United Church of Christ Homes

Pennsylvania Court of Common Pleas, Lebanon County

Decided May 26, 1988No. 88-00391Published

1Opinion of the Court

GATES, P.J.,

The United Church of Christ Homes appeals the determination of the Lebanon County Board of Assessment Appeals denying tax-exempt status to a portion of the Lebanon Valley Home in Annville, Lebanon County. A hearing was held on May 10, 1988.

The facts are not in dispute: UCCH, a non-profit corporation, is the owner of the Lebanon Valley Home. Among the buddings making up the Home are six duplex cottages, each containing two individual living units designed for the elderly. The taxable status of these 12 units is the subject of this dispute.

*358The Lebanon Valley Home is one of the…

2Cases cited9 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
  3. Commonwealth v. NeffSupreme Court of Pennsylvania · 1962
  4. Lutheran Home v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1986
  5. In Re Appeals of Marple Newtown School DistrictSupreme Court of Pennsylvania · 1982

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