Overmont Corp. v. BD. TAX REVISION, ETC.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that in Pennsylvania, to deny an exemption during construction “would tend to impede the purposes for which the tax exemption was created”
• holding that in Pennsylvania, “when a charity is constructing facilities, that charity is ‘using’ its property for charitable purposes so as to come within the scope of the General County Assessment Law”

Source: CourtListener parenthetical corpus (CC0).