Court Opinion

ID: 9890943
Source: CourtListenerOpinion
Date Created: 2023-10-16 21:09:39.681915+00
Date Added: 2024-06-11T07:50:02.599697
License: Public Domain

IN THE SUPREME COURT OF PENNSYLVANIA
                              MIDDLE DISTRICT

POTTSTOWN SCHOOL DISTRICT                      :   No. 120 MAL 2023
                                               :
                                               :
             v.                                :   Petition for Allowance of Appeal from
                                               :   the Order of the Commonwealth
                                               :   Court
MONTGOMERY COUNTY BOARD OF                     :
ASSESSMENT APPEALS, POTTSTOWN                  :
HOSPITAL, LLC, POTTSTOWN                       :
BOROUGH AND COUNTY OF                          :
MONTGOMERY                                     :
                                               :
                                               :
PETITION OF: POTTSTOWN HOSPITAL,               :
LLC

                                       ORDER

PER CURIAM

      AND NOW, this 16th day of October, 2023, the Petition for Allowance of Appeal is

GRANTED. The issues, rephrased for clarity, are:

      (1)   Whether the Commonwealth Court erred by holding that
            Pottstown Hospital, LLC, offered substantial executive
            compensation based upon the financial performance of the
            institution, thereby precluding it from establishing that it was
            operating entirely free from private profit motive to qualify as
            a purely public charity entitled to real estate tax exemption
            under the standard set forth in Hospital Utilization Project v.
            Commonwealth (“HUP”), 487 A.2d 1306, 1317 (Pa. 1985).

      (2)   Whether the operation of entities related to Pottstown
            Hospital, LLC, is relevant to a determination of whether it
            qualifies as a purely public charity under the HUP test.
      The “Application for Relief to File Portions of the Reproduced Record Under Seal”

filed by Pottstown Hospital, LLC, is GRANTED. The Prothonotary is directed to mark as

sealed Volumes III and VII of the Reproduced Record.

                                 [120 MAL 2023] - 2