Pennsylvania State University v. Derry Township School District

LEWIS, J.,

Once again, this court is faced with the task of deciding the taxation fate of the Pennsylvania State University’s Milton S. Hershey Medical Center for the years 1993-1997. Over two years ago, on February 10,1997, this court granted the institution’s appeal and removed its property from the real estate tax assessment rolls issued by Dauphin County and the Derry Township School District.1 In this court’s 1997 opinion, the medical center, because of its connection to Penn State University, was found to be an instrumentality of the Commonwealth. However, this court reasoned that were…