Charity’s property leased to state not exempt
The Pennsylvania Commonwealth Court has held that property owned by the City of Philadelphia as Trustee under the Will of Stephen Girard and leased to the state for an office of the state Attorney General is not exempt from real estate tax. It has held that the property is leased for income purposes, and is not part of the charitable program of the Girard estate. The opinion recites the complex trail of decisions attempting to determine whether the estate is part of a government or a separate private charity. This issue has been litigated several times, particularly in connection with attempts to desegregate Girard Collage, originally established as a school for poor white male orphans...
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