Legal Opinion
Council Rock School District v. G. D. L. Plaza Corp.
Commonwealth Court of Pennsylvania
Decided August 16, 1985No. Appeal, No. 658 C.D. 1984PublishedCited by 13 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
The Council Rock School District (School District) appeals from the decision of the Court of Common Pleas of Bucks County which held that the G. D. L. *178Plaza Corporation (GDL) was a “purely public charity” entitled to a tax exemption. We reverse.
On May 5,1980, tbe School District adopted a residential construction tax resolution.1 The resolution authorized the School District to collect a residential construction tax on all new construction tailing place within the district at the rate of $875.00 for each residential unit.2 GDL is a non-profit corporation which had…
2Cases cited14 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
- Nebraska State Bar Foundation v. Lancaster County Board of EqualizationNebraska Supreme Court · 1991
- Associated YM-YWHA of Greater New York/Camp Poyntelle v. County of WayneCommonwealth Court of Pennsylvania · 1992
- In Re Assessment Appeal of Salem Crossroads Historical Restoration Society, Inc.Commonwealth Court of Pennsylvania · 1987
- Berks County Board of Assessment v. Berks County ConservancyCommonwealth Court of Pennsylvania · 1986
8 more not listed; retrieve them via the Exa API.