Legal Opinion

Borough of Homestead v. St. Mary Magdalen Church

Commonwealth Court of Pennsylvania

Decided May 21, 2002PublishedCited by 12 opinions

1Opinion of the Court

OPINION BY

Judge SIMPSON.

The Borough of Homestead (Borough) appeals from the order of the Court of Common Pleas of Allegheny County (trial court) that found certain real property owned by St. Mary Magdalen Church and the Diocese of Pittsburgh (collectively Diocese) exempt from taxation under Section 204 of The General County Assessment Law (Law), Act of May 22, 1933, P.L. 853, as amended, 72 P.S. § 5020-204. We affirm.

The property is located in the Borough and, prior to 1987, had been a high school operated by the Diocese. Following the closure of a local steel mill which caused the loss of…

2Cases cited7 opinions

  1. Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
  2. St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
  3. Young Men's Christian Ass'n v. ReadingSupreme Court of Pennsylvania · 1961
  4. Wilson Area School District v. Easton HospitalSupreme Court of Pennsylvania · 2000
  5. In re the Tax Assessment of Real Estate of Greater Erie Economic Development Corp.Commonwealth Court of Pennsylvania · 1981

2 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. Veterans of Foreign Wars Post 1989 v. Indiana County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2008
  2. Church of the Overcomer v. Delaware County Board of Assessment Appeals Premises: 1010 Sunset Street, Trainer Borough Folio No. 46-00-00563-00Commonwealth Court of Pennsylvania · 2011
  3. Lyons v. City of Philadelphia Board of Revision of TaxesCommonwealth Court of Pennsylvania · 2003
  4. In Re Appeal of Order of St. Paul First HermitCommonwealth Court of Pennsylvania · 2005
  5. Locust Lake Village Property Owners Ass'n v. Monroe County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2008

7 more not listed; retrieve them via the Exa API.

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