Supreme Court of Pennsylvania, 2004

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

Alliance Home of Carlisle, PA v. Board of Assessment Appeals
Supreme Court of Pennsylvania · Decided November 30, 2004
580 Pa. 562; 862 A.2d 590; 2004 Pa. LEXIS 2963

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

Opinion of the Court

*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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