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PA STATE UNIV. v. DERRY TP. SCHOOL DIST.

557 Pa. 91 (1999)

731 A.2d 1272

The PENNSYLVANIA STATE UNIVERSITY, the Milton S. Hershey Medical Center, Appellee, v. DERRY TOWNSHIP SCHOOL DISTRICT and the County of Dauphin, Intervenor, Appellants.

Supreme Court of Pennsylvania.

Decided June 22, 1999.

Attorney(s) appearing for the Case

Kenneth D. Chestek, Erie, for intervenor-appellant, County of Dauphin.

John W. Beatty, Erie, for appellant, Derry Tp. School Dist.

James M. Horne, R. Mark Faulkner, State College, for appellee, Penn State University.

Carl G. Wass, Harrisburg, for appellee, Dauphin County Bd. of Assessment Appeals.

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

OPINION OF THE COURT

FLAHERTY, Chief Justice.

This is an appeal from an order of Commonwealth Court which affirmed a decision of the Court of Common Pleas of Dauphin County holding that the Milton S. Hershey Medical Center (HMC) is immune from real estate tax on the basis that its owner, the Pennsylvania State University (PSU), is an instrumentality of the Commonwealth. Challenging PSU's status as an...

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