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MATTER TAX ASSESSMENT REAL ESTATE GREATER ERIE ECONOMIC DEVELOPMENT CORPORATION BEARING INDEX NO. 3005-213 BY COUNTY ERIE. GREATER ERIE ECONOMIC DEVELOPMENT CORPORATION (08/07/81)

decided: August 7, 1981.

IN THE MATTER OF THE TAX ASSESSMENT OF REAL ESTATE OF GREATER ERIE ECONOMIC DEVELOPMENT CORPORATION BEARING INDEX NO. 3005-213 BY THE COUNTY OF ERIE. GREATER ERIE ECONOMIC DEVELOPMENT CORPORATION, APPELLANT


Appeal from the Order of the Court of Common Pleas of Erie County in case of In the Matter of the Tax Assessment of Real Estate of Greater Erie Economic Development Corporation bearing Index No. 3005-213, by the County of Erie, No. 2247-A of 1978.

COUNSEL

Robert N. Spaeder, Marsh, Spaeder, Baur, Spaeder & Schaff, for appellant.

Ira John Dunn, Dunn & Conner, for appellee.

Judges Mencer, MacPhail and Palladino, sitting as a panel of three. Opinion by Judge MacPhail.

Author: Macphail

[ 61 Pa. Commw. Page 145]

The Greater Erie Economic Development Corporation (GEEDC) appeals from an order of the Court of Common Pleas of Erie County. The order dismissed GEEDC's appeal from the denial by the County

[ 61 Pa. Commw. Page 146]

Bureau of Assessment of its application for exemption from county real estate taxation on that portion of its property which is leased by GEEDC to the Greater Erie Community Action Committee (GECAC). The exemption had been requested for 1978 and subsequent years. We affirm.

GEEDC is a Pennsylvania non-profit corporation with its stated charitable purpose:

To make members of the local community more aware of government funding economic development assistance programs and to render any and all assistance needed to secure such available funds; to encourage and assist the creation of minority business enterprises; to establish a special program of assistance to private local initiated community organizations and related non-profit agencies which are directed to the solution of special and economic problems existing in particular communities or neighborhoods; to provide economic and business development programs for the disadvantaged.

The lower court found that since GEEDC's inception in 1974, it has undertaken the operation, at a loss, of a laundromat and drycleaning facility to train the disadvantaged, a scholarship program for disadvantaged youth, and the purchase of the property in question.

GECAC is also a Pennsylvania non-profit corporation and was formed in 1965 "for the purpose of providing a local organization for the establishment and operation of facilities and services directed toward elimination of poverty or causes of poverty in the Greater Erie Area." Although GECAC was the motivating force behind the formation of GEEDC and some of the original incorporators of GEEDC also served as members of the ...


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