school for disturbed and handicapped children was not entitled to property tax exemption where the tuition charged its students paid the entire cost of its operation and maintenance and very few of the students paid less than the full cost of their education
How later courts described this case
- school for disturbed and handicapped children was not entitled to property tax exemption where the tuition charged its students paid the entire cost of its operation and maintenance and very few of the students paid less than the full cost of their education
Written by the judges who cited it.
The opinion
Dissenting Opinion by
Watkins, J.:
I would reverse the court below on the ground that the Woods School is one institution and the division attempted was a fiction created by the court to evade the necessity of exemption. Without the division this case is controlled by Hill School Tax Exemption Case, 370 Pa. 21 , so the school is entitled to charitable exemption from local taxation on all its real estate.