MARS AREA SCH. DIST. v. UNITED PRESBYTERIAN WOMEN'S ASS'N


721 A.2d 360 (1998)

MARS AREA SCHOOL DISTRICT, Appellant, v. UNITED PRESBYTERIAN WOMEN'S ASSOCIATION OF NORTH AMERICA, Appellee.

Supreme Court of Pennsylvania.

Decided December 22, 1998.


Attorney(s) appearing for the Case

Thomas W. King, Thomas F. Marshall, for Mars School Dist.

Norman D. Jaffe, Butler, for UPWA of North America.

Julie M. Graham, Butler, for Butler County.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO, NEWMAN and SAYLOR, JJ.


OPINION OF THE COURT

FLAHERTY, Chief Justice.

This is an appeal by allowance from an order of Commonwealth Court which affirmed an order of the Court of Common Pleas of Butler County. The court of common pleas, reversing a determination by the Board of Assessment Appeals of Butler County, held that the United Presbyterian Women's Association of North America (UPWA) is entitled to a charitable exemption...

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