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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 comprising the UPMC Braddock hospital site, 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, it is the judgment of Council that the closure of the hospital to the public will render that property unusable for community service purposes, and will also negate the property's charitable function for individuals within the County, both of which are required for tax exemption by the Institutions of Purely Public Charity Act, 10 P.S. §375; and
WHEREAS, it is therefore also the judgment of Council that all or a portion of the parcels comprising the UPMC Braddock Hospital site have been rendered taxable by UPMC's closure of the site to the public; 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 property that no longer meets the criteria of the Act;
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 comprising the UPMC Braddock hospital site, consistent with the terms of the Institutions of Purely Public Charity Act and subject to joinder by Braddock Borough and the Woodland Hills School District.
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:
Enacted in Council, this ___________ day of __________________________, 2009,
Council Agenda No. ________________.
_______________________________
Rich Fitzgerald
President of Council
Attest: _______________________________________
Allegheny County Council
Chief Executive Office _________________________________, 2009
Approved: ___________________________________
Dan Onorato
Chief Executive
Attest: __________________________________
Donna Fodi
Executive's Secretary