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W. ALLEGHENY HOSP. v. BD. OF P. A., A. AND REV.

No. 1171 C.D. 1980.

63 Pa.Commw. 555 (1981)

West Allegheny Hospital v. Board of Property Assessment, Appeals and Review of Allegheny CountyWest Allegheny School District, Appellant.

Commonwealth Court of Pennsylvania.

December 31, 1981.

Attorney(s) appearing for the Case

D.R. Pellegrini, with him W. Theodore Brooks, Brooks & Ewalt, for appellant.

Samuel Y. Stroh, P.C., with him Raymond H. Bogaty, William J. Fahey, and John M. Silvestri, for appellee.

Argued October 5, 1981, before Judges MENCER, MacPHAIL and PALLADINO, sitting as a panel of three.

OPINION BY JUDGE PALLADINO, December 31, 1981:

West Allegheny School District appeals an order of the Court of Common Pleas of Allegheny County which sustained the consolidated appeals of West Allegheny Hospital (West Allegheny) from a denial of real estate tax exemptions by the Board of Property Assessment, Appeals and Review of Allegheny County (Board). We reverse the order of the court of common pleas and deny a tax exemption to West Allegheny.

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