Pottstown SD v. Mont Co Bd; Apl of: P. Hosp

Summary

The Court held that Pottstown Hospital qualified as a purely public charity and was entitled to exemption from local real estate taxation. The Hospital’s separate corporate relationship with Tower Health did not permit consideration of Tower Health’s executive compensation or the management fees absent grounds to pierce the corporate veil, and the Hospital’s own executive compensation was reasonable under a fact-intensive analysis. The Court therefore reversed the Commonwealth Court and reinstated the trial court’s order granting the exemption.