ALLIANCE HOME OF CARLISLE v. BD. OF ASSESSMENT APPEALS


919 A.2d 206 (2007)

ALLIANCE HOME OF CARLISLE, PA, t/a Chapel Pointe, Appellant, v. BOARD OF ASSESSMENT APPEALS, Carlisle Area School District, Borough of Carlisle, and Cumberland County, Appellees.

Supreme Court of Pennsylvania.

Decided April 17, 2007.


Attorney(s) appearing for the Case

Steven T. Hanford, Esq., Capozzi & Associates, P.C., Harrisburg, for Alliance Home of Carlisle t/a Chapel Pointe, Appellant.

Louis J. Capozzi, Jr., Esq., Capozzi & Associates, P.C., Harrisburg, for Alliance Home of Carlisle t/a/ Chapel Pointe, Appellant.

Thomas E. Flower, Esq., Carlisle, for Board of Assessment Appeals, et al., Appellee.

Robert C. Saidis, Esq., Saidis, Flower & Lindsay, Carlisle, for Board of Assessment Appeals, et al., Appellee.

James D. Flower, Esq., Saidis, Shuff, Flower & Lindsay, Carlisle, for Board of Assessment Appeals, et al., Appellee.

David Christopher Marshall, Esq., Latsha, Davis, Yohe & McKenna, P.C., Mechanicsburg, for amicus curiae Pennsylvania Association of Non-Profit Homes for the Aging, Appellant.

Kimber Lynn Latsha, Esq., Latsha, Davis, Yohe & McKenna, P.C., Mechanicsburg, for amicus curiae Pennsylvania Association of Non-Profit Homes for the Aging, Appellant.

Neva L. Stanger, Esq., Campbell, Durrant & Beatty, P.C., Pittsburgh, for amicus curiae Pennsylvania League of Cities and Municipalities.

Vicki Linn Beatty, Esq., Campbell, Durrant & Beatty, P.C., Pittsburgh, for amicus curiae Pennsylvania League of Cities and Municipalities.

Sean Ashley Fields, Esq., New Cumberland, for amicus curiae Pa. School Boards Association, Appellee.

BEFORE: CAPPY, C.J., and CASTILLE, NIGRO, NEWMAN, SAYLOR, EAKIN and BAER, JJ.


OPINION

Justice CASTILLE.1

This appeal involves the interplay of the "institution of purely public charity" real estate tax exemption permitted by Article VIII, Section 2(a)(v) of the Pennsylvania Constitution2 and the Institutions of Purely Public Charity Act, Act of November 26, 1997, P.L. 508, 10 P.S. § 371 et seq. ("Act 55"). Appellant...

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