# Lutheran Home v. Board of Assessment Appeals

> Commonwealth Court of Pennsylvania · September 3, 1986 · 100 Pa. Commw. 244

URL: https://www.frixlaw.com/law-library/cases/6371954

## Case

- **Full name:** Appeal of the Lutheran Home at Topton, Pennsylvania from the Decision of the Board of Assessment Appeals of Lehigh County. The Board of Assessment Appeals of Lehigh County, County of Lehigh, Twp. of South Whitehall and Parkland School District. County of Lehigh, Appeal of the Lutheran Home at Topton, Pennsylvania from the Decision of the Board of Assessment Appeals of Lehigh County. The Lutheran Home at Topton v. The Board of Assessment Appeals of Lehigh County, County of Lehigh, Twp. of South Whitehall and Parkland School District
- **Court:** Commonwealth Court of Pennsylvania
- **Decided:** September 3, 1986
- **Citations:** 100 Pa. Commw. 244; 515 A.2d 59; 1986 Pa. Commw. LEXIS 2498
- **Precedential status:** Published
- **Opinion:** Concurrence by Colins
- **Judges:** Barbieri, Colins, MacPhail
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6371954

## Opinion text

Concurring and Dissenting Opinion by
Judge Colins:
The trial courts finding of feet number 6 stated “that the health care center is open to the public, not primarily to residents of Luther Crest.” As such, it would appear that the health care facility is advancing a charitable purpose. Therefore, in my opinion, the matter should be remanded to the trial court for further factfinding and a determination as to the amount of partial exemption, if any, that Luther Crest would be entitled to for its operation of the health care facility. See *264 Presbyterian-University of Pennsylvania Medical Center v. Board of Revision of Taxes, Appeal of City of Philadelphia, 24 Pa. Commonwealth Ct. 461 , 357 A.2d 696 (1976); The Lutheran Home at Topton, Pennsylvania Tax Appeal, 6 Pa. Commonwealth Ct. 199 , 293 A.2d 888 (1972).
I agree with the majority’s reasoning as it relates to the remainder of the opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6371954. Public record. Not legal advice.