Preview:

[J-150-1998] IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT

MARS AREA SCHOOL DISTRICT, Appellant

v.

UNITED PRESBYTERIAN WOMEN'S ASSOCIATION OF NORTH AMERICA,

Appellee

: : : : : : : : : : : : : : :

Nos. 33 & 34 W.D. Appeal Docket 1998 Appeal from the Order of the Commonwealth Court, entered April 30, 1997, at Nos. 1616 C.D. 96 and 1838 C.D. 96, affirming the Order of the Court of Common Pleas of Butler County, dated June 7, 1996 and entered on June 11, 1996 at MSD Nos. 95-40164 and 9545164.

693 A.2d 1002 (Pa.Cmwlth. 1997)

ARGUED: September 14, 1998

OPINION OF THE COURT

MR. CHIEF JUSTICE FLAHERTY

DECIDED: DECEMBER 22, 1998

This is an appeal by allowance from an order of Commonwealth Court which affirmed an order of the Court of Common Pleas of Butler County. The court of common pleas, reversing a determination by the Board of Assessment Appeals of Butler County, held that the United Presbyterian Women's Association of North America (UPWA) is entitled to a charitable exemption from real estate tax for a facility that it owns and operates, the Mars Home for Youth (MHY). The Mars Area School District, appellant, challenges the facility's tax-exempt status.

MHY is a residential treatment facility for adjudicated dependent and delinquent children. Its exemption from tax is claimed pursuant to the General County Assessment Law, 72 P.S.

Download j-150-98-mo.pdf

Pennsylvania Law