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[DOWNLOAD] "Alliance Home of Carlisle" by Texas Court of Appeals Eighth District of Texas El Paso ~ eBook PDF Kindle ePub Free

Alliance Home of Carlisle

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eBook details

  • Title: Alliance Home of Carlisle
  • Author : Texas Court of Appeals Eighth District of Texas El Paso
  • Release Date : January 17, 2007
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 95 KB

Description

This appeal involves the interplay of the "institution of purely public charity" real estate tax exemption permitted by Article VIII, Section 2(a)(v) of the Pennsylvania Constitution and the Institutions of Purely Public Charity Act, Act of November 26, 1997, P.L. 508, 10 P.S. § 371 et seq. ("Act 55"). Appellant, Chapel Pointe, owns and operates a licensed continuing care retirement community ("CCRC") that includes a skilled nursing facility, an assisted living facility, and an independent living apartment facility. Appellant had previously been determined to be an institution of purely public charity and both its skilled nursing facility and its assisted living facility had been deemed exempt from real estate taxation. The dispute in the case sub judice arises from the propriety of the determination of the tribunals below that appellants independent living facility, which they viewed in isolation from the rest of the corporate community, did not qualify as an institution of purely public charity and, therefore, the parcel of property occupied by the independent living facility was not tax exempt. For the reasons that follow, we reverse.


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