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CITY OF HARRIS., APLNT. v. PRESBY. APTS.

No. 634 C.D. 1974.

18 Pa.Commw. 428 (1975)

City of Harrisburg, Appellant, v. Presbyterian Apartments, Inc., Appellee.

Commonwealth Court of Pennsylvania.

April 22, 1975.

Attorney(s) appearing for the Case

Francis B. Haas, Jr., City Solicitor, for appellant.

Robert W. Barton, with him John D. Killian, and Killian & Gephart, for appellee.

Argued January 8, 1975, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE ROGERS, April 22, 1975:

The City of Harrisburg has appealed from an order of the Court of Common Pleas of Dauphin County sustaining the appeal of Presbyterian Homes, Inc. from the denial by the Board of Assessment and Revision of Taxes of Dauphin County of the application of Presbyterian Homes, Inc. for exemption from local real estate taxes.

Since the law is that one claiming exemption...

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