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Legal Opinion

Dickinson College v. Cumberland County Board of Assessment Appeals

Pennsylvania Court of Common Pleas, Cumberland County

Decided March 31, 1987No. 3216 Civil 1986Published

1Opinion of the Court

BAYLEY, J.,

Dickinson College, a nonprofit corporation and private four-year undergraduate educational institution, has filed an appeal from a decision of the Cumberland County Board of Assessment and Revision of Taxes denying its request for exemptions from taxes for 13 properties it owns in the borough of Carlisle.1 Nine of the properties are utilized as student residences, one for an academic office, one for an administrative office, one for the storage of ground maintenance equipment and supplies and one as a parking lot.

Dickinson College operates its residential campus in the borough…

2Cases cited8 opinions

  1. Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
  2. Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
  3. Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
  4. Ogontz School Tax Exemption CaseSupreme Court of Pennsylvania · 1949
  5. Pittsburgh Institute of Aeronautics Tax Exemption CaseSupreme Court of Pennsylvania · 1969

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