Pottstown SD v. Montgomery Co Bd,etal, Petof P.Hosp

• Court: Supreme Court of Pennsylvania
• Decided: October 16, 2023
• Docket: 120 MAL 2023 (Granted)
• Status: Published

Opinion

IN THE SUPREME COURT OF PENNSYLVANIA MIDDLE DISTRICT

POTTSTOWN SCHOOL DISTRICT : No. 120 MAL 2023 : : v. : Petition for Allowance of Appeal from : the Order of the Commonwealth : Court MONTGOMERY COUNTY BOARD OF : ASSESSMENT APPEALS, POTTSTOWN : HOSPITAL, LLC, POTTSTOWN : BOROUGH AND COUNTY OF : MONTGOMERY : : : PETITION OF: POTTSTOWN HOSPITAL, : LLC

ORDER

PER CURIAM

AND NOW, this 16th day of October, 2023, the Petition for Allowance of Appeal is

GRANTED. The issues, rephrased for clarity, are:

(1) Whether the Commonwealth Court erred by holding that Pottstown Hospital, LLC, offered substantial executive compensation based upon the financial performance of the institution, thereby precluding it from establishing that it was operating entirely free from private profit motive to qualify as a purely public charity entitled to real estate tax exemption under the standard set forth in Hospital Utilization Project v. Commonwealth (“HUP”), 487 A.2d 1306, 1317 (Pa. 1985).

(2) Whether the operation of entities related to Pottstown Hospital, LLC, is relevant to a determination of whether it qualifies as a purely public charity under the HUP test. The “Application for Relief to File Portions of the Reproduced Record Under Seal”

filed by Pottstown Hospital, LLC, is GRANTED. The Prothonotary is directed to mark as

sealed Volumes III and VII of the Reproduced Record.

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