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PGH. BIBLE INST. v. BD. OF PROP. ASSESS.

405 Pa. 297 (1961)

Pittsburgh Bible Institute v. Board of Property Assessment, Appeals and Review, Appellant.

Supreme Court of Pennsylvania.

November 14, 1961.

Attorney(s) appearing for the Case

Philip Baskin, Special Counsel, with him Frank J. Zappala, Jr., Assistant County Solicitor, and Maurice Louik, County Solicitor, for Board of Property Assessment, Appeals and Review, appellant.

H. Stewart Dunn, with him Bechman, Dunn & McGregor, for appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN and ALPERN, JJ.

OPINION BY MR. JUSTICE EAGEN, November 14, 1961:

This is an appeal from a decision and order of the Court of Common Pleas of Allegheny County which ruled that the property of the Pittsburgh Bible Institute is totally exempt from real estate assessment and taxation. A tax assessment levied against a portion of the property for the years 1959, 1960 and 1961 by the Board of Property Assessment, Appeals and Review, was declared...

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