IN RE: APPEAL OF MARPLE NEWTOWN SCH. D.

No. 8 C.D. 1978.

39 Pa.Commw. 326 (1978)

In Re: Appeal of Marple Newtown School District From Decision of Board of Assessment Appeals of Delaware County et al. The Devereux Foundation, Appellant.

Commonwealth Court of Pennsylvania.

December 19, 1978.


Attorney(s) appearing for the Case

Brian E. Bennett, with him Greenwall, Porter, Smaltz & Royal, for appellant.

Vram Nedurian, Jr., with him Bruce A. Irvine, for appellees.

Ross A. Unruh, and MacElree, Harvey, Gallagher & Kean, Ltd., for amicus Curiae, West Chester Area School District.

Argued September 29, 1978, before Judges WILKINSON, JR., DISALLE and MacPHAIL, sitting as a panel of three.


OPINION BY JUDGE DISALLE, December 19, 1978:

We must decide whether Devereux Foundation (Devereux), a Pennsylvania non-profit corporation, has been founded, endowed, and maintained to a sufficient degree by public or private charity to entitle it to a property tax exemption.

The property in question was assessed at $81,300 and Devereux had paid the taxes up to and including 1975. In 1976, however, Devereux chose to appeal the property assessment. On its appeal...

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