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IN RE PITTSBURGH NMR INSTITUTE

133 Pa.Commw. 464 (1990)

577 A.2d 220

In re Appeal of PITTSBURGH NMR INSTITUTE and Magee Womens Health Foundation From Action of Allegheny County Board of Property Assessment Appeals and Review, City of Pittsburgh; Pittsburgh School District; Allegheny County; the Allegheny County Board of Property Assessment Appeals and Review. Appeal of MAGEE-WOMEN'S HEALTH FOUNDATION and Pittsburgh NMR Institute.

Commonwealth Court of Pennsylvania.

Decided June 13, 1990.

Reargument Denied August 3, 1990.

Attorney(s) appearing for the Case

Mark D. Shepard, Buchanan & Ingersoll Professional Corp., Pittsburgh, for appellant.

Ronald H. Pferdehirt, Asst. City Sol., with him, D.R. Pellegrini, City Sol., for appellee, City of Pittsburgh.

Kellen McClendon, Professor of Law, Duquesne University, Pittsburgh, amicus curiae.

Before COLINS and SMITH, JJ., and BARRY, Senior Judge.

OPINION

BARRY, Senior Judge.

The Pittsburgh NMR Institute (the Institute) and the Magee Womens Health Foundation (the Foundation) appeal an order of the Court of Common Pleas of Allegheny County which dismissed their appeal and affirmed an order of the Allegheny County Board of Property Assessment, Appeals and Review (the Board) withdrawing the tax exemption from real estate taxation of a parcel...

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