ST. ALOYSIUS v. FAYETTE COUNTY BD.


849 A.2d 293 (2004)

ST. ALOYSIUS R.C. CHURCH, c/o Reverend J. Edward McCullough, as Agent for Bishop Anthony G. Bosco, Trustee for the Roman Catholic Congregation at St. Aloysius, Dunbar, Fayette County, Pennsylvania, Appellant v. FAYETTE COUNTY BOARD OF ASSESSMENT APPEALS.

Commonwealth Court of Pennsylvania.

Decided May 11, 2004.


Attorney(s) appearing for the Case

Donald J. McCue, Connellsville, for appellant.

John S. Cupp, Jr., Uniontown, for appellee.

BEFORE: FRIEDMAN, Judge, and COHN, Judge, and McCLOSKEY, Senior Judge.


OPINION BY Judge COHN.

In the instant case we must determine whether the upper level of a house owned by St. Aloysius Roman Catholic Church (Church), which is used primarily and regularly for residential purposes, is subject to exemption from taxation on the basis that it is an "institution of purely public charity." For the reasons set forth, we agree with the trial court that the upper level is not subject to this exemption.

As background, Fayette County...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases