Kittanning Academy v. Borough of Kittanning

Citations

• 8 Pa. Super. 27
• 1898 Pa. Super. LEXIS 5

Syllabus

<p>Taxation — Exemption—Property leased for a school not exempt.</p> <p>The Act of May 14, 1874, P. L. 158, by all its terms, contemplates either ownership of buildings and adjacent real estate by the charities to be exempted, or a definite and stable dedication to charitable or public use.</p> <p>A dwelling-house and property leased by a corporation for school purposes for a term of years at an annual money rental, and an agreement to pay taxes and keep property in repair, does not work an exemption from taxes assessed against the owner of the real estate which is not permanently devoted to public or charitable uses.</p>