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APPEAL PLANNED PARENTHOOD ASSOCIATION BUCKS COUNTY FROM BUCKS COUNTY BOARD ASSESSMENT AND REVISION TAXES 1978 TAX ASSESSMENT (12/09/80)

COMMONWEALTH COURT OF PENNSYLVANIA


decided: December 9, 1980.

IN RE: APPEAL OF PLANNED PARENTHOOD ASSOCIATION OF BUCKS COUNTY FROM THE BUCKS COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES: 1978 TAX ASSESSMENT, TAX PARCEL NO. 5-27-112, BRISTOL TOWNSHIP. BUCKS COUNTY BOARD OF ASSESSMENT APPEALS, APPELLANT

Appeal from the Order of the Court of Common Pleas of Bucks County in case of In Re: Appeal of Planned Parenthood Association of Bucks County From the Bucks County Board of Assessment and Revision of Taxes; 1978 Tax Assessment Tax Parcel No. 5-27-112, Bristol Township, No. 78-9303-10-6.

COUNSEL

Robert L. White, for appellant.

Peter S. Thompson, Antheil, Link, Price & Thompson, for appellee.

President Judge Crumlish and Judges Mencer, Rogers, MacPhail and Palladino. Judges Wilkinson, Jr., Blatt, Craig and Williams, Jr. did not participate. Opinion by Judge Palladino.

Author: Palladino

[ 55 Pa. Commw. Page 196]

The Bucks County Board of Assessment and Revision of Taxes (Board) appeals from an Order of the Court of Common Pleas of Bucks County reversing a decision of the Board and granting the Planned Parenthood Association of Bucks County (Planned Parenthood) exemption from local real estate taxes because it is a purely public charity. We affirm.

The Board raises the same issues that it presented below and that the Court of Common Pleas addressed and resolved. We have carefully reviewed the record in the case, the relevant constitutional and statutory provisions, and the case law, and we affirm on the comprehensive and able opinion of Judge Harriet M. Mims reported at 33 Bucks 232 (1979). "The question of entitlement to an exemption is a mixed one of law and fact and absent any abuse of discretion or a lack of supporting evidence the decision of the trial judge is binding on this Court." (citation omitted.) Lutheran Social Services Tax Exemption Case, 26 Pa. Commonwealth Ct. 580, 583, 364 A.2d 982, 984 (1976).

[ 55 Pa. Commw. Page 197]

Accordingly, we will enter the following

Order

And Now, December 9, 1980, the order of the Court of Common Pleas of Bucks County, docketed to Civil Action-Law, No. 78-9303-10-6, dated July 12, 1979, sustaining the appeal of Planned Parenthood Association of Bucks County and ordering removal of the subject premises from the tax rolls, is affirmed.

Disposition

Affirmed.

19801209

© 1998 VersusLaw Inc.



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