Legal Opinion
Church of the Overcomer v. Delaware County Board of Assessment Appeals Premises: 1010 Sunset Street, Trainer Borough Folio No. 46-00-00563-00
Commonwealth Court of Pennsylvania
Decided March 17, 2011No. 269 C.D. 2010PublishedCited by 8 opinions
1Opinion of the Court
OPINION BY
Judge McCULLOUGH.
Chichester School District (District) appeals from the February 5, 2010, order of the Court of Common Pleas of Delaware County (trial court) overruling the decision of the Delaware County Board of Assessment Appeals (Board) and deeming property owned by the Church of the Overcomer (Church) at 1010 Sunset Street in the Borough of Trainer to be exempt from real estate taxation.
The Church was incorporated as a nonprofit corporation with the Pennsylvania Department of State on August 7, 2000. The Church maintains a religious exemption from sales and use tax by the…
2Cases cited12 opinions
- Peak v. Commonwealth, Unemployment Compensation Board of ReviewSupreme Court of Pennsylvania · 1985
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Community Options, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 2002
- Appeal of the Sewickley Valley YMCACommonwealth Court of Pennsylvania · 2001
- Pottstown School District v. Hill SchoolCommonwealth Court of Pennsylvania · 2001
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Re Appeal of Dunwoody VillageCommonwealth Court of Pennsylvania · 2012
- Camp Hachshara Moshava of New York v. Wayne County Board for Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 2012
- Norwegian Township v. Schuylkill County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2013
- Helping Enjoying and Loving People 2 Salvation Ministries, Inc. v. Delaware County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2018
- Misingwa Land Trust v. Board of Commissioners of the County of BeaverCommonwealth Court of Pennsylvania · 2026
3 more not listed; retrieve them via the Exa API.