PITTSBURGH v. BD. OF PROP. ASSESSMENT


129 Pa.Commw. 69 (1989)

564 A.2d 1026

CITY OF PITTSBURGH v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW and Allegheny County Industrial Development Authority (Y.M.C.A. of Pittsburgh) and School District of Pittsburgh, County of Allegheny. COUNTY OF ALLEGHENY v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF ALLEGHENY COUNTY and Allegheny County Industrial Development Authority (Y.M.C.A. of Pittsburgh) School District of Pittsburgh, City of Pittsburgh. ALLEGHENY COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY (Y.M.C.A. of Pittsburgh) and Y.M.C.A. of Pittsburgh v. BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW OF ALLEGHENY COUNTY. Appeal of the CITY OF PITTSBURGH from the Board of Property Assessment, Appeals and Review County of Allegheny, Commonwealth of Pennsylvania. Appeal of ALLEGHENY COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY (Y.M.C.A. of Pittsburgh) and the Y.M.C.A. of Pittsburgh, Appellants.

Commonwealth Court of Pennsylvania.

Decided September 29, 1989.


Attorney(s) appearing for the Case

Richard T. Wentley, with him, E.W. Seifert and Amy Acheson, Reed, Smith, Shaw & McClay, Pittsburgh, for appellant, Y.M.C.A. of Pittsburgh.

S. Michael Streib, with him, Leonard M. Mendelson, Hollinshead and Mendelson, Pittsburgh, for appellee, County of Allegheny.

D.R. Pellegrini, City Sol., for appellee, City of Pittsburgh.

Robert A. Mills, with him, Elizabeth A. Dougherty and James L. Fritz, McNees, Wallace & Nurick, Harrisburg, for amicus curiae, Y.M.C.A. of U.S.A.

Stewart M. Weintraub, Wolf, Block, Schorr and Solis-Cohen, Philadelphia, for amicus curiae, American Jewish Congress.

Before CRUMLISH, Jr., President Judge, COLINS, Judge and BARBIERI, Senior Judge.


OPINION

CRUMLISH, Jr., President Judge.

The Young Men's Christian Association of Pittsburgh (YMCA) appeals an Allegheny County Common Pleas Court order denying a property tax exemption for its facility known as the "Downtown Y."1 We vacate and remand.

The YMCA applied for exemption from real estate taxation with the Board of Property Assessment Appeals and Review of Allegheny County (Board) for its newly constructed downtown...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases