Swarthmore Presbyterian Church Appeal

deFURIA, J.,

This is an appeal by the Swarthmore Presbyterian Church and the ABC-Swarthmore, Inc., from real estate taxes levied by the County of Delaware and the Institution District of the County of Delaware and the Wallingford-Swarthmore School District. The exemption of the particular property in question is governed by the General County Assessment Law of May 22, 1933, P.L. 853, art. II, sec. 204, as amended, 72 P.S. §§ 5020-204. Appellee concedes that both appellants are charitable institutions within the meaning of the act.

The Swarthmore Presbyterian Church, which owns the real estate…