405 Pa. 297 | Pa. | 1961
Opinion bt
This is an appeal from a decision and order of the Court of Common Pleas of Allegheny County which ruled that the property of the Pittsburgh Bible Institute is totally exempt from real estate assessment and taxation. A tax assessment levied against a portion
The Pittsburgh Bible Institute is an unincorporated nonprofit association. Its object is “[T]o give an opportunity to all who may desire to gain a thorough and practical knowledge of the Word of God and of methods of Christian work; to train those who desire to enter the Ministry; to prepare Missionaries for City, Home, or Foreign Fields; to instruct Bible Teachers and Christian Workers; to enable theological students to devote themselves for a season exclusively to the study of the Bible and to the winning of souls; further, to prepare students to read both the Old and New Testaments in the original languages, and to train in prayer and for all forms of Christian activity.”
More than 1500 students have been enrolled in the Institute since its founding. In the years 1958, 1959 and 1960, a total of 12, 8, and 9 students, respectively, enjoyed the facilities provided.
The Institute began to acquire its present property in the year 1912. It consists of approximately 420 acres, including 175 acres of cultivated farm land, and 120 acres of timberland. All of the farm work is performed by students of the Institute and its personnel. The farm products are used principally to provide maintenance for students and others associated in the work of the Institute. A portion is used to supplement the maintenance of the Buelah Home, Bellevue, Pennsylvania, a residence for returned missionaries. Buildings, including men’s and women’s dormitories, an administration building and a chapel are erected on a portion of the land and consume the use of approximately 10 acres. Construction of other facilities is contemplated in the future.
Besides the primary purpose of training missionaries, a Bible conference is conducted annually during
The Institute depends entirely for its financial support upon freewill offerings and an annual contribution from a deceased benefactor’s estate.
The Constitution of Pennsylvania, Art. IX, §1, provides, inter alia, that the General Assembly may by general laws exempt from taxation “actual places of religious worship, . . . institutions of public charity . . . .”
The Act of May 22, 1933, P. L. 853, §204, as amended, 72 PS §5020-204 (Supp.), provides as follows: “The following property shall be exempt from all county, city, borough, town, township, road, poor and school tax, to wit: (a) All churches, meeting-houses, or other regular places of stated worship, with the ground thereto annexed necessary for the occupancy and enjoyment of the same; ... (c) All hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence, or charity, including fire and rescue stations, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed and maintained by public or private charity: Provided, That the entire revenue derived by the same be applied to the support and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purpose; ... (i) All real property owned by one or more institutions of purely public charity, used and occupied partly by such owner or owners and partly by other institutions of purely public charity, and necessary for the occupancy and enjoyment of such institutions so using it; . . .”
We agree with the court below as to the nature and scope of the work of the Institute.
Since the Institute is charitable in use, the exemption to which it is entitled is more broad than that of institutions which are purely religious in nature. See First Baptist Church of Pittsburgh v. Pittsburgh, 341 Pa. 568, 20 A. 2d 209 (1941); Wynnefield Presbyterian Church v. City of Philadelphia, 348 Pa. 252, 35 A. 2d 276 (1944) and Second Church of Christ Scientist of Phila. v. Phila., 398 Pa. 65, 157 A. 2d 54 (1959).
However, we do not agree with the court below that all of the property involved is free and exempt from taxation. Even in the case of charitable institutions
While that portion of the land used for farming purposes may be considered reasonably necessary, under the circumstances presented, to accomplish the purposes of the Institute, this is definitely not so with regard to the timberland. This land, approximately 120 acres in extent, is clearly not in this classification and is, therefore, taxable.
Order, as modified, is affirmed. Each side to pay own costs.
The appellant filed no exception to the court’s finding of fact in this respect.