Legal Opinion
In Re City of Pittsburgh
Commonwealth Court of Pennsylvania
Decided June 17, 2009No. 1931 C.D. 2008, No. 1932 C.D. 2008PublishedCited by 2 opinions
1Opinion of the Court
OPINION BY
Judge BUTLER.
The City of Pittsburgh (City) appeals from the September 4, 2008 order of the Court of Common Pleas of Allegheny County (trial court) exempting two properties owned by The Pittsburgh Trust for Cultural Resources (Trust), located at 820 Liberty Avenue and 110 Ninth Street, from local real estate taxes. The issue before us is whether these properties qualify for tax exemptions when they are neither currently used nor occupied by the Trust. For the reasons stated below, we reverse the decision of the trial court.
The Trust is a Pennsylvania non-profit corporation founded in…
2Cases cited13 opinions
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewSupreme Court of Pennsylvania · 1982
- Alliance Home of Carlisle, PA v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2007
- Board of Revision of Taxes v. United Fund of the Philadelphia AreaCommonwealth Court of Pennsylvania · 1973
- Presbyterian-University of Pennsylvania Medical Center v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1976
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3Cited by2 opinions
- In Re City of PittsburghCommonwealth Court of Pennsylvania · 2009
- The Ceramic Art & Culture Inst. v. Berks County Bd. of Assess. Appeals & Reading School DistrictCommonwealth Court of Pennsylvania · 2020