Legal Opinion

West Allegheny Hospital v. Board of Property Assessment, Appeals & Review

Commonwealth Court of Pennsylvania

Decided December 31, 1981No. Appeal, No. 1171 C.D. 1980PublishedCited by 7 opinions

1Opinion of the Court

Opinion by

Judge Palladino,

West Allegheny School District appeals an order of the Court of Common Pleas of Allegheny County which sustained the consolidated appeals of West Allegheny Hospital (West Allegheny) from a denial of real estate tax exemptions by the Board of Property Assessment, Appeals and Review of Allegheny County (Board). We reverse the order of the court of common pleas and deny a tax exemption to West Allegheny.

On April 5,1956, West Allegheny was chartered as a non-profit corporation. Through an application filed June 2, 1966, and a supplemental application filed June 7, 1974,…

2Cases cited10 opinions

  1. Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
  2. Ogontz School Tax Exemption CaseSupreme Court of Pennsylvania · 1949
  3. Robert Morris College v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1972
  4. Wayne County Board of Assessment v. Federation of Jewish PhilanthropiesCommonwealth Court of Pennsylvania · 1979
  5. Lutheran Home at Topton, Pa. Tax Ap.Commonwealth Court of Pennsylvania · 1972

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3Cited by7 opinions

  1. West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
  2. Deigendesch v. County of BucksSupreme Court of Pennsylvania · 1984
  3. Deigendesch v. County of BucksSupreme Court of Pennsylvania · 1984
  4. Jerrehian v. Board of Assessment Appeals, Pennsylvania Court of Common Pleas, Chester County1989
  5. Utah County Ex Rel. County Board of Equalization v. Intermountain Health Care, Inc.Utah Supreme Court · 1985

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