Case Name: ALLIANCE HOME OF CARLISLE, PA, t/a Chapel Pointe, Petitioner, v. BOARD OF ASSESSMENT APPEALS, Carlisle Area School District, Borough of Carlisle, and Cumberland County, Respondents
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 2004-11-30
Citations: 862 A.2d 590
Docket Number: 
Parties: ALLIANCE HOME OF CARLISLE, PA, t/a Chapel Pointe, Petitioner, v. BOARD OF ASSESSMENT APPEALS, Carlisle Area School District, Borough of Carlisle, and Cumberland County, Respondents.
Judges: 
Reporter: West's Atlantic Reporter, Second Series
Volume: 862
Pages: 590–590

Head Matter:
ALLIANCE HOME OF CARLISLE, PA, t/a Chapel Pointe, Petitioner, v. BOARD OF ASSESSMENT APPEALS, Carlisle Area School District, Borough of Carlisle, and Cumberland County, Respondents.
Supreme Court of Pennsylvania.
Nov. 30, 2004.

Opinion:
ORDER
PER CURIAM.
AND NOW, this 30th day of November 2004, the Petition for Allowance of Appeal is GRANTED, limited to the following questions of law:
1. Whether, as a preliminary matter, petitioner was required, under Article VIII, Section 2(a)(v) of the Pennsylvania Constitution, to demonstrate that the parcel in question independently served, in and of itself, a charitable purpose in order for petitioner to be considered for real estate tax exemption?
2. If the answer to question 1 is "no," whether the Commonwealth Court erred in holding that the statutory presumption of real estate tax exemption, which arises in favor of a qualifying entity under 10 P.S. § 376, was irrelevant in this case, and hence not applicable to petitioner, as a whole, because the parcel in question was clearly not charitable based on the undisputed facts?