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LEWISTOWN HOSP. v. MIFFLIN COUNTY BD.

706 A.2d 1269 (1998)

LEWISTOWN HOSPITAL v. MIFFLIN COUNTY BOARD OF ASSESSMENT APPEALS v. COUNTY OF MIFFLIN, Mifflin County School District, Derry Township. Appeal of MIFFLIN COUNTY, Appellant.

Commonwealth Court of Pennsylvania.

Decided January 26, 1998.

Reargument Denied March 12, 1998.

Attorney(s) appearing for the Case

Kenneth D. Chestek, Erie, for appellant, Mifflin County.

Daniel M. Mulholland, III, for appellee, Lewistown Hospital.

Jeffrey L. Snook, Lewistown, for appellee, Mifflin County School District.

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

NARICK, Senior Judge.

The issue in this case is whether the hospital qualified as a "purely public charity," in order to be eligible for tax-exempt status for its real estate.

County of Mifflin (County) appeals from the order of the Court of Common Pleas of Mifflin County that reversed the revocation by the Mifflin County Board of Assessment Appeals (Board), of Lewistown Hospital's (Lewistown Hospital or Hospital) tax-exempt status.1

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