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A Resolution of the County of Allegheny, Commonwealth of Pennsylvania, directing the County Solicitor to undertake a challenge to the tax exempt status of all parcels owned by UPMC within Allegheny County, consistent with the terms of the Institutions of Purely Public Charity Act, 10 P.S. §371 et. seq..
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WHEREAS, the Institutions of Purely Public Charity Act, 10 P.S. §371 et. seq., establishes guidelines and procedures for determining whether a charitable entity is eligible for exemption from property taxation, and expressly permits taxing bodies which maintain real property assessment rolls to determine the percentage of a given parcel that is used for an entity's charitable purpose and to tax the remainder of the parcel, 10 P.S. §375(h); and
WHEREAS, according to published reports and testimony offered to Council by representatives of UPMC, it is UPMC's intent to close the institution known as the UPMC Braddock Hospital to the public in early 2010; and
WHEREAS, pursuant to reviews of the County's real estate tax records, it is apparent that UPMC owns a large number of parcels throughout Allegheny County, many of which should not qualify as tax-exempt under the terms of the Institutions of Purely Public Charity Act; and
WHEREAS, while at least some of these properties are correctly listed as taxable in the County's real estate tax records, it is not clear that all parcels are correctly classified as taxable or non-taxable at this time; and
WHEREAS, it is the desire of Council to enforce the provisions of the Institutions of Purely Public Charity Act in order to prevent UPMC from unjustly receiving an exemption from taxation for any property that does not the criteria of the Act or that has changed in use such that it has been rendered taxable since the tax status of the property was originally evaluated;
The Council of the County of Allegheny hereby resolves as follows:
Section 1.
The Allegheny County Solicitor is hereby directed to undertake an immediate challenge to the tax exempt status of all parcels owned by UPMC within Allegheny County, consistent with the terms of the Institutions of Purely Public Charity Act and subject to joinder by the municipalities and school districts in which those parcels are located.
Section 2. Severability. If any provision of this Resolution shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Resolution which shall be in full force and effect.
Section 3. Repealer. Any Resolution or Ordinance or part thereof conflicting with the provisions of this Resolution is hereby repealed so far as the same affects this Resolution.
PRIMARY SPONSOR: COUNCIL MEMBER McCULLOUGH
CO-SPONSOR: