Legal Opinion

Veterans of Foreign Wars Post 1989 v. Indiana County Board of Assessment Appeals

Commonwealth Court of Pennsylvania

Decided August 1, 2008No. 22 C.D. 2008PublishedCited by 9 opinions

1Opinion of the Court

OPINION BY

Judge LEAVITT.

The Veterans of Foreign Wars, Post 1989 (‘VFW Post 1989”) appeals an order of the Court of Common Pleas of Indiana County (“trial court”) holding that certain real property owned by VFW Post 1989 and used as a public golf course is not tax exempt. In doing so, the trial court affirmed the decision of the Indiana County Board of Assessment Appeals (“Board”). In this appeal, we consider whether VFW Post 1989’s use and occupancy of the subject property was sufficiently connected to its charitable purpose to qualify for an exemption under applicable constitutional and…

2Cases cited5 opinions

  1. Commonwealth v. OstroskySupreme Court of Pennsylvania · 2006
  2. Alliance Home of Carlisle, PA v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2007
  3. Borough of Homestead v. St. Mary Magdalen ChurchCommonwealth Court of Pennsylvania · 2002
  4. In Re the Appeal of Archdiocese of PhiladelphiaCommonwealth Court of Pennsylvania · 1992
  5. Granville Township v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006

3Cited by9 opinions

  1. Commonwealth, Office of Attorney General v. East Brunswick TownshipCommonwealth Court of Pennsylvania · 2009
  2. In Re City of PittsburghCommonwealth Court of Pennsylvania · 2009
  3. Helping Enjoying and Loving People 2 Salvation Ministries, Inc. v. Delaware County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2018
  4. In Re City of PittsburghCommonwealth Court of Pennsylvania · 2009
  5. In re Appeal of CRMS, Inc., Pennsylvania Court of Common Pleas, Chester County2013

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