Legal Opinion
Appeal of Washington from Action of the Board of Assessment Appeals v. Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided September 15, 1995PublishedCited by 13 opinions
1Opinion of the Court
KELLEY, Judge.
Washington and Jefferson College (W & J) appeals from an order of the Court of Common Pleas of Washington County (trial court) reversing determinations by the Board of Assessment Appeals of Washington County (board) that eighty-seven (87) properties of *355W & J were exempt from real estate taxation.1 We reverse.
The threshold issue presented to this court for disposition is whether W & J, an independent liberal arts college, is a “purely public charity” qualifying for a real estate tax exemption under the Pennsylvania Constitution and the applicable statutes.
I. PROCEDURAL HISTORY
In…
2Cases cited14 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Unionville-Chadds Ford School District v. Chester County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1997
- Couriers-Susquehanna, Inc. v. County of DauphinCommonwealth Court of Pennsylvania · 1997
- Fellowship International Mission, Inc. v. Lehigh County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1997
- Pinnacle Health Hospitals v. Dauphin County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1998
- Lehighton Area School District v. Carbon County Board of AssessmentCommonwealth Court of Pennsylvania · 1998
8 more not listed; retrieve them via the Exa API.