Alliance Home of Carlisle, PA v. Board of Assessment Appeals

Supreme Court of Pennsylvania

Alliance Home of Carlisle, PA v. Board of Assessment Appeals

862 A.2d 590, 580 Pa. 562, 2004 Pa. LEXIS 2963

Supreme Court of Pennsylvania·Decided November 30, 2004·No. Appeal No. 609 MAL 2004·Published·Cited by 1 cases

Opinion

[563]*563 ORDER

PER CURIAM.

AND NOW, this 30th day of November 2004, the Petition for Allowance of Appeal is GRANTED, limited to the following questions of law:

1. Whether, as a preliminary matter, petitioner was required, under Article VIII, Section 2(a)(v) of the Pennsylvania Constitution, to demonstrate that the parcel in question independently served, in and of itself, a charitable purpose in order for petitioner to be considered for real estate tax exemption?

2. If the answer to question 1 is “no,” whether the Commonwealth Court erred in holding that the statutory presumption of real estate tax exemption, which arises in favor of a qualifying entity under 10 P.S. § 376, was irrelevant in this case, and hence not applicable to petitioner, as a whole, because the parcel in question was clearly not charitable based on the undisputed facts?

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[563]*563 ORDER

PER CURIAM.

AND NOW, this 30th day of November 2004, the Petition for Allowance of Appeal is GRANTED, limited to the following questions of law:

1. Whether, as a preliminary matter, petitioner was required, under Article VIII, Section 2(a)(v) of the Pennsylvania Constitution, to demonstrate that the parcel in question independently served, in and of itself, a charitable purpose in order for petitioner to be considered for real estate tax exemption?

2. If the answer to question 1 is “no,” whether the Commonwealth Court erred in holding that the statutory presumption of real estate tax exemption, which arises in favor of a qualifying entity under 10 P.S. § 376, was irrelevant in this case, and hence not applicable to petitioner, as a whole, because the parcel in question was clearly not charitable based on the undisputed facts?

Alliance Home of Carlisle, PA v. Board of Assessment Appeals, 862 A.2d 590, 580 Pa. 562, 2004 Pa. LEXIS 2963 (Pa. 2004).

Pincite

862 A.2d 590 (Alliance Home of Carlisle, PA v. Board of Assessment Appeals) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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