City of Washington v. Board of Assessment Appeals
Pennsylvania Supreme Court
550 Pa. 175, 704 A.2d 120 (1997)
- Written by Jennifer Flinn, JD
Facts
Washington & Jefferson College (W&J) was a private liberal-arts college located in Washington, Pennsylvania. The Board of Assessment Appeals of Washington County (the board) (defendant) determined that 87 properties owned by W&J were exempt from real estate tax because W&J was a public charity. Pursuant to state law, public charities were exempt from certain taxes. The City of Washington (plaintiff) appealed the board’s determination to the Court of Common Pleas, which reversed in favor of the city. Subsequently, the Commonwealth Court reversed the Court of Common Pleas and reinstated the board’s determination. The city once again appealed.
Rule of Law
Issue
Holding and Reasoning (Flaherty, C.J.)
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