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GATEWAY REHAB. CENTER, INC. v. BD. OF COM'RS CTY. OF BEAVER

710 A.2d 1239 (1998)

GATEWAY REHABILITATION CENTER, INC. v. BOARD OF COMMISSIONERS OF the COUNTY OF BEAVER, sitting as the Beaver County Board of Assessment, and Center Area School District and Township of Center. Appeal of Center Area School District, Appellant. GATEWAY REHABILITATION CENTER, INC. v. BOARD OF COMMISSIONERS OF the COUNTY OF BEAVER, sitting as the Beaver County Board of Assessment, and Center Area School District and Township of Center. Appeal of Township of Center, Appellant.

Commonwealth Court of Pennsylvania.

Decided April 3, 1998.

Attorney(s) appearing for the Case

Ronald J. DiGiorno, Aliquippa, for appellant.

Frederick A. Boehm, Pittsburgh, for appellee.

Before DOYLE and SMITH, JJ., and NARICK, Senior Judge.

SMITH, Judge.

The Township of Center and the Center Area School District (Taxing Authorities) appeal from an order of the Court of Common Pleas of Beaver County that reversed a decision of the Beaver County Assessment Board (Board) and reinstated the status of Gateway Rehabilitation Center, Inc. (Gateway) as a charitable institution exempt from real estate taxation. The Taxing Authorities state the question involved as whether...

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