Lock Haven University Foundation v. Clinton County Board of Assessment Appeals and Revision of Taxes

920 A.2d 207 (2007)

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Lock Haven University Foundation v. Clinton County Board of Assessment Appeals and Revision of Taxes

Pennsylvania Commonwealth Court
920 A.2d 207 (2007)

Facts

The Lock Haven University Foundation (the foundation) (plaintiff) was a foundation dedicated to raising funds for the benefit of Lock Haven University. The foundation founded, owned, and maintained the Evergreens Commons student-housing complex that served university students. The foundation made no profit from the housing complex. Rather, the rent owed by students was just enough to cover the debt and expenses of the property. Once the debt was paid, the foundation planned to use the funds to benefit certain university programs. The local county assessor found the property to be no longer tax-exempt. The foundation appealed to the Clinton County Board of Assessment Appeals and Revision of Taxes (the board) (defendant). The board denied the appeal. The foundation appealed to the court of common pleas, arguing that the foundation was a charitable, tax-exempt organization. The trial court ruled in favor of the board, finding that although the foundation was a purely public charity, the property itself was not. The foundation appealed.

Rule of Law

Issue

Holding and Reasoning (Leadbetter, J.)

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