Appeal from the Order of the Court of Common Pleas of Allegheny County in case of In Re: Appeal of Doctor's Hospital, a non-profit corporation, now known as the Podiatry Hospital of Pittsburgh, Pennsylvania, from the Decision of the Board of Property Assessment, Appeals and Review of Allegheny County, Against Property Situate in the 8th Ward of the City of Pittsburgh, Allegheny County, Pennsylvania, No. GD-77-21293.
Harvey E. Robins, Brennan, Robins & Daley, for appellant.
Dante R. Pellegrini, Deputy City Solicitor, with him Mead J. Mulvihill, Jr., City Solicitor, for appellee.
Judges Crumlish, Jr., Mencer, DiSalle, Craig, and MacPhail. President Judge Bowman and Judges Wilkinson, Jr., Rogers, and Blatt did not participate. Opinion by Judge Crumlish, Jr. Judge MacPhail dissents. President Judge Bowman and Judge DiSalle did not participate in the decision in this case.
This issue is whether Doctor's Hospital (Doctor's) now known as The Podiatry Hospital of Pittsburgh, a
Pennsylvania non-profit corporation, has been founded, endowed and maintained to a sufficient degree by public and private charity to entitle it to a property tax exemption.
The property in question consists of five separate plots assessed at $208,850 for the main parcel containing the hospital building*fn1 and $2,100 for each of the four adjoining parking lots.*fn2 Real estate tax was paid on each of these properties up to and including 1975. In 1976 Doctor's appealed the assessments requesting real estate tax exemption on all lands and buildings occupied and utilized by the hospital. The Board of Property Assessment, Appeals and Review denied the request.
A de novo appeal was taken to the Common Pleas Court of Allegheny County which determined that the exemption had been properly denied. We affirm.*fn3
Doctor's claims exemption pursuant to Article VIII, Section 2 of the Constitution of the Commonwealth of Pennsylvania*fn4 and Section 204 of The General County Assessment Law, Act of May 22, 1933, P.L. 853, as amended, 72 P.S. § 5020-204.*fn5
It contends that owing to its non-profit corporate structure status as a teaching institution*fn6 and ongoing operation as a podiatric hospital and clinic entirely free from private profit motive, it is entitled to the real estate ...