GRACE CENTER COMMUNITY LIVING CORP. v. CTY. OF INDIANA


796 A.2d 1008 (2002)

GRACE CENTER COMMUNITY LIVING CORP. v. COUNTY OF INDIANA, White Township, Indiana County Board of Assessment Appeals, and Indiana Area School District. Appeal of County of Indiana, White Township and Indiana Area School District.

Commonwealth Court of Pennsylvania.

Decided April 10, 2002.


Attorney(s) appearing for the Case

Carol Hanna, Indiana, for appellants.

Thomas M. Bianco, Indiana, for appellees.

Before McGINLEY, Judge, SIMPSON, Judge, and McCLOSKEY, Senior Judge.


OPINION BY Judge SIMPSON.

In this appeal from the trial court's grant of a real estate tax exemption, we are asked to decide whether a senior community living home that makes apartments available at cost or less satisfies the constitutional and statutory requirements for charitable tax exemption. We affirm.

The facts are not in dispute. Grace Center Community Living Corporation (Grace Manor) is a non-profit corporation that provides housing to senior citizens...

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