Title: Mars Area School District Aplt. v. United Presbyterian Women's Association of North America (Concurring Opinion)

State: pennsylvania

Issuer: Pennsylvania Supreme Court

Document:

[J-150-1998] IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT MARS AREA SCHOOL DISTRICT, Appellant v. UNITED PRESBYTERIAN WOMEN’S ASSOCIATION OF NORTH AMERICA, Appellee : : : : : : : : : : : : : : : Nos. 33 & 34 W.D. Appeal Docket 1998 Appeal from the Order of the Commonwealth Court, entered April 30, 1997, at Nos. 1616 C.D. 96 and 1838 C.D. 96, affirming the Order of the Court of Common Pleas of Butler County, dated June 7, 1996 and entered on June 11, 1996 at MSD Nos. 95-40164 and 95- 45164. 693 A.2d 1002 (Pa. Commw. 1997) ARGUED: September 14, 1998 CONCURRING OPINION MR. JUSTICE NIGRO DECIDED: DECEMBER 22, 1998 It is refreshing to see a tax exemption afforded to an entity that satisfies the traditional definition of a charity and donates for the benefit of the general public. Compare City of Washington v. Bd. of Assessment Appeals, 704 A.2d 120 (Pa. 1997)(private liberal arts college is a charity entitled to a tax exemption); Unionville-Chadds Ford School Dist. v. Chester County Bd. of Assessment Appeals, 714 A.2d 397 (Pa. 1998)(private horticultural facility is a charity entitled to a tax exemption). Thus, I join the opinion of the majority.