Legal Opinion

Woods Schools Appeal

Superior Court of Pennsylvania

Decided June 15, 1961No. Appeals, 382 to 386, inclusive, and 401 to 419, inclusivePublishedCited by 5 opinions

1Opinion of the Court

Opinion by

Flood, J.,

The appellant, which operates a school for “exceptional” children and a research center, seeks a charitable exemption from local taxation for all of its real estate.

The right of exemption requires the institution to be one “of purely public charity” under Article 9, §1, of the Constitution and also to come within the terms *534of the Act of May 21, 1943, P. L. 571, Art. II, §202 ( 72 PS §5453.202) which exempts “all hospitals . . . and institutions of learning, benevolence or charity . . . founded, endowed and maintained by public or private charity: Provided, That the entire…

2Cases cited9 opinions

  1. Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
  2. Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
  3. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  4. Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
  5. Ogontz School Tax Exemption CaseSupreme Court of Pennsylvania · 1949

4 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
  2. PICPA Foundation for Education & Research v. CommonwealthCommonwealth Court of Pennsylvania · 1991
  3. Bower Hill Civic League AppealSuperior Court of Pennsylvania · 1965
  4. In re Tax Appeal of State College Children's House, Inc., Pennsylvania Court of Common Pleas, Centre County1984
  5. Woods Schools AppealSuperior Court of Pennsylvania · 1961

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