Court Opinion

ID: 9643540
Source: CourtListenerOpinion
Date Created: 2023-08-22 20:32:22.354402+00
Date Added: 2024-06-11T18:11:01.261078
License: Public Domain

NIGRO, Justice,
concurring.
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 Wash*330ington v. Bd. of Assessment Appeals, 550 Pa. 175, 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, 552 Pa. 212, 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.