Wesley United Methodist Church v. Dauphin County Board of Assessment Appeals

I respectfully dissent. Unlike the majority, I believe that this court’s decision in Second Church of Christ Scientist of Philadelphia v. City of Philadelphia, 398 Pa. 65, 157 A.2d 54 (1959) construing the predecessor to Article VIII, Section 2(a)(i) of the Pennsylvania Constitution, Pa. Const, art. VIII, § 2(a)®,1 and Section 204 of the General County Assessment Law, 72 P.S. § 5020-204(a)(l), is as valid today as it was when it was decided in 1959. Therefore, I would uphold Second Church, rather than overrule it, and would apply the principles it pronounced to the present case. In doing so,…