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  5. 55 Pa.Commw. 545 (1980)
 

SCH. DIST. OF THE CITY OF PGH. APPEAL.

Nos. 5 C.D. 1980 and 289 C.D. 1980.

55 Pa.Commw. 545 (1980)

Catholic Institute of Pittsburgh, Pa., A Pennsylvania Non-Profit Corporation v. Board of Property Assessment, Appeals and Review et al. School District of the City of Pittsburgh, Appellant. Catholic Institute of Pittsburgh, Pa., A Pennsylvania Non-Profit Corporation v. Board of Property Assessment, Appeals and Review et al. City of Pittsburgh, Appellant.

Commonwealth Court of Pennsylvania.

December 23, 1980.

Attorney(s) appearing for the Case

David H. Dille, Assistant Solicitor, with him Robert J. Stefanko, Solicitor, for appellant, School District of the City of Pittsburgh.

D.R. Pellegrini, Deputy City Solicitor, with him Mead J. Mulvihill, Jr., City Solicitor, for appellant, the City of Pittsburgh.

Ralph H. German, Cooper, German, Kelly & Smith, with him, Evan E. Lloyd, John Silvestri, and Rev. Adam J. Maida, for appellee.

Argued November 20, 1980, before Judges WILKINSON, JR., MacPHAIL and WILLIAMS, JR., sitting as a panel of three.

OPINION BY JUDGE WILKINSON, JR., December 23, 1980:

It would be difficult to find cases on appeal where the facts are as simple and free from doubt. Since 1975 the appellee has owned and used property which it asserts is exempt from taxation by appellants under the charitable exemption of Section 204(a)(3) of the General County Assessment Law, Act of May 22, 1933, P.L. 853, as amended, 72 P.S. §...

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