Legal Opinion

Re Appeal of Dunwoody Village

Commonwealth Court of Pennsylvania

Decided July 9, 2012PublishedCited by 19 opinions

1Opinion of the Court

OPINION BY

Judge SIMPSON.

In this charitable tax exemption case, Dunwoody Village, Inc. (DVI or the Village), a not-for-profit corporation, appeals from an order of the Court of Common Pleas of Delaware County (trial court) that affirmed a decision of the Delaware County Board of Assessment Appeals (Appeals Board) denying it a real estate tax exemption. DVI operates a continuing care retirement community on its 85.5-acre property located in Newtown Township. It contends the trial court erred in determining that it failed to qualify as an institution of purely public charity under Article VIII,…

2Cases cited20 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  3. Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
  4. St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
  5. Alliance Home of Carlisle, PA v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2007

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3Cited by19 opinions

  1. Fayette Resources, Inc. v. Fayette County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2014
  2. Brandywine Hospital, LLC v. County of Chester Board of Assessment Appeals & Coatesville Area S.D.Commonwealth Court of Pennsylvania · 2023
  3. City of Philadelphia v. K. Colter ~ Appeal of: G. ParksCommonwealth Court of Pennsylvania · 2019
  4. Foundation of Eldercare v. Dauphin County Board of Tax Assessment Appeals, Borough of Highspire and Steelton-Highspire SDCommonwealth Court of Pennsylvania · 2018
  5. Friends Boarding Home of Western Quarterly Meeting v. Com. of PACommonwealth Court of Pennsylvania · 2022

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