Legal Opinion
Bucks County Community College v. Bucks County Board of Assessment Appeals
Commonwealth Court of Pennsylvania
Decided April 28, 1992No. 1377 C.D. 1991PublishedCited by 11 opinions
1Opinion of the Court
KELLEY, Judge.
We are asked to decide whether a Community College established pursuant to the Community College Act of 1963 (CC Act) 1 is an “instrumentality of the Commonwealth” and thereby immune from local taxation. 2
On June 28, 1990, Bucks County Community College (BCCC) acquired three parcels of real estate within the Borough of Bristol. The property was donated to BCCC by the Grundy Foundation for the purpose of constructing a satellite campus of BCCC. The deed, expressed as a fee simple subject to condition subsequent, provided that the premises must be used for educational purposes for…
2Cases cited16 opinions
- Mayle v. Pennsylvania Department of HighwaysSupreme Court of Pennsylvania · 1978
- Marshall v. Port AuthoritySupreme Court of Pennsylvania · 1990
- Commonwealth State Emp. Ret. System v. Dau. Co.Supreme Court of Pennsylvania · 1939
- Commonwealth v. Erie Metropolitan Transit AuthoritySupreme Court of Pennsylvania · 1971
- Mooney v. Temple University of the Commonwealth System of Higher Education Board of TrusteesSupreme Court of Pennsylvania · 1972
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Simko v. County of AlleghenyCommonwealth Court of Pennsylvania · 2005
- Sweeney v. Merrymead Farm, Inc.Commonwealth Court of Pennsylvania · 2002
- Capitol Associates v. School District of HarrisburgCommonwealth Court of Pennsylvania · 1996
- Luther P. Miller, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2014
- Southeastern Pennsylvania Transportation Authority v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 2001
6 more not listed; retrieve them via the Exa API.