No. 465 January Term, 1979, Appeal from the Order of the Commonwealth Court at No. 1660 C.D. 1977, dated September 18, 1979, affirming the Order of the Court of Common Pleas of Delaware County, Civil Action-Law, at Nos. 75-13178, 75-18060, 76-15731.
Stephen C. White, Peter P. Liebert, III, Vram Nedurian, Jr., Henry B. Fitzpatrick, Media, for appellant.
Edward J. Carney, Jr., Media, for Dunwoody Home, Inc.
O'Brien, C.j., and Roberts, Nix, Larsen, Flaherty, McDermott and Hutchinson, JJ.
This is an appeal from an order of the Commonwealth Court, 46 Pa. Commw. 80, 405 A.2d 1351, affirming an order
of the Court of Common Pleas of Delaware County which sustained the tax-exemption claims of appellee Dunwoody Home, Inc., with respect to three parcels of property: the "Dunwoody Village" Retirement Community; the Dunwoody Medical Center, which is annexed to the Village; and a piece of undeveloped land which is annexed to the land on which the Village has been developed. The order of the court of common pleas affirmed the Board of Assessment Appeals of Delaware County insofar as the Board had granted an exemption with respect to the Medical Center; the order of the court of common pleas reversed the Board insofar as it had held the remaining properties taxable.*fn1 Because we agree with appellant, Marple Township School District, that all three of appellee's properties are subject to taxation, we reverse the order of the Commonwealth Court and remand the record to the court of common pleas for proceedings consistent with this opinion.
Appellee is a non-profit corporation which was established in 1924 to carry out the terms of a bequest contained in the will of William Wood Dunwoody. Dunwoody left to named trustees an 85-acre parcel of land, 20 acres of which were devoted to the "Dunwoody Home," a facility separate from the Dunwoody Village.*fn2
In 1970, appellee proposed to construct a "retirement village" on the then-undeveloped 65 acres which had not been used for the Dunwoody Home. In a decree dated October 17, 1972, the Court of Common Pleas of Delaware ...