Appeal from the Order of the Court of Common Pleas of Delaware County, in case of In Re: Appeal of The American College from the decision of the Board of Assessment Appeals of Delaware County relating to property located at 270 Bryn Mawr Avenue, Radnor Township, Delaware County, Pennsylvania, No. 84-16202.
Henry B. Fitzpatrick, Jr., Liebert, Short, Fitzpatrick & Hirshland, for appellants.
William H. Lowery, with him, John P. Luneau, Dechert, Price & Rhoads, for appellee.
Judges Craig and MacPhail, and Senior Judge Blatt, sitting as a panel of three. Opinion by Judge MacPhail.
[ 92 Pa. Commw. Page 360]
Appellants*fn1 appeal here from an order of the Court of Common Pleas of Delaware County*fn2 granting the motion of American College*fn3 (College) to postpone its obligation to pay taxes. College moves to quash the appeal. We will deny the motion to quash and vacate the order which is the subject of this appeal.
College, a Pennsylvania non-profit corporation, owns 34.49 acres of land in Radnor Township, Delaware County, Pa. College avers that it is operated exclusively for educational purposes. On June 28, 1974, College and Appellants entered into an agreement by the terms of which College agreed to pay certain stipulated sums to each of the Appellants in lieu of real estate taxes. The effect of the agreement was to exempt College from real estate taxes. On
[ 92 Pa. Commw. Page 361]
July 20, 1984, the Delaware County Board of Assessment notified College that its real estate had been assessed in the amount of $1,150,000. College appealed the assessment to the Board of Assessment Appeals of Delaware County (Board) which denied that appeal. College then appealed to the Court of Common Pleas of Delaware County.
While that appeal was pending and before any hearing was held, College filed a "Motion to Order Postponement of Obligation to Pay Taxes, or in the Alternative, to Authorize Payment of Taxes into the Court of Common Pleas of Delaware County." After hearing oral argument, the Court of Common Pleas entered the order which is the subject of the instant appeal.
College contends that the order is interlocutory and that it does not fall within any of the provisions of Pa. R.A.P. 311 which permit an appeal as of right from an interlocutory order. Appellants argue that the order is in the nature of a preliminary injunction ...