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TR. OF PRESBYTERY v. MONTG. CO. BD. OF A. A. ET AL.

No. 852 C.D. 1977.

37 Pa.Commw. 13 (1978)

Trustees of the Presbytery of Philadelphia, Appellant v. Montgomery County Board of Assessment Appeals, Township of Abington and Abington School District, Appellees.

Commonwealth Court of Pennsylvania.

July 25, 1978.

Attorney(s) appearing for the Case

Gilbert P. High, Jr., with him High, Swartz, Roberts & Seidel, for appellant.

Robert A. MacDonnell, Solicitor for Abington School District, with him Obermayer, Rebmann, Maxwell & Hippel, and Daniel B. Mitchie, Jr., Solicitor for Township of Abington, for appellee.

Eugene T. Hackler; Robert C. Londerholm; Hackler, Londerholm, Sprre, Vader & Austin; and Lloyd E. Gluck, for amici curiae, The American Association of Homes for the Aging and Pennsylvania Association of Non-Profit Homes for the Aging.

Argued April 5, 1978, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS, BLATT and DiSALLE.

OPINION BY JUDGE MENCER, July 25, 1978:

This is an appeal from the refusal of the Court of Common Pleas of Montgomery County to sustain the appeal of the Trustees of the Presbytery of Philadelphia (taxpayer) from the refusal of the Montgomery County Board of Assessment appeals to grant a tax exemption to a tract of ground owned by the taxpayer, upon which is operated a retirement home for the aged known as Rydal Park.

After careful study of the record, we...

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