# Community Options, Inc. v. Board of Property Assessment

> Supreme Court of Pennsylvania · December 31, 2002 · 571 Pa. 672

URL: https://www.frixlaw.com/law-library/cases/9748367

## Case

- **Full name:** COMMUNITY OPTIONS, INC., Appellant, v. BOARD OF PROPERTY ASSESSMENT, Appeals and Review, Appellee
- **Court:** Supreme Court of Pennsylvania
- **Decided:** December 31, 2002
- **Citations:** 571 Pa. 672; 813 A.2d 680; 2002 Pa. LEXIS 3123
- **Precedential status:** Published
- **Opinion:** Dissent by Saylor
- **Judges:** Zappala, Cappy, Castille, Nigro, Newman, Saylor, Eakin
- **Cited by:** 22 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/9748367

## How later opinions describe it (automated extraction)

- holding that a nonprofit corporation that acquires and renovates houses in residential neighborhoods with private funds and houses individuals diagnosed with mental retardation and severe physical disabilities with 24-hour supervision with government funds, relieved the govern…

## Opinion text

SAYLOR, Justice,
dissenting.
While I agree with the majority’s formulation of the standard to be applied in evaluating whether an entity reheves the government of some of its burden, I would not reach the merits of whether Appellant satisfies this standard. Instead, my preference would be to remand to the common pleas court, which did not consider the appropriate range of factors because it was bound by Community Service Found., Inc. v. Bucks County Bd. of Assessment and Revision of Taxes, 672 A.2d 373 (Pa.Cmwlth.1996), particularly as the determination *685 of whether an entity qualifies as a purely public charity poses a mixed question of law and fact that is to be determined by the common pleas court in the first instance. See Mars Area Sch. Dist. v. United Presbyterian Women’s Ass’n of N. Am., 554 Pa. 824 , 326, 721 A.2d 360, 361 (1998); Unionville-Chadds Ford Sch. Dist. v. Chester County Bd. of Assessment Appeals, 552 Pa. 212, 217 , 714 A.2d 397, 399 (1998).
Justice EAKIN joins this dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9748367. Public record. Not legal advice.