Pa. Conference of the Pentecostal Holiness Church v. Mercer County Board of Assessment Review

FORNELLI, J.,

This is an appeal from the decision of the Mercer County Board of Assessment Review by the Pennsylvania Conference of the Pentecostal Holiness Church, a Pennsylvania non-profit corporation. The board’s decision held all of petitioner’s 82 acres in Delaware Township, Mercer County, Pa., to be taxable with the exception of its tabernacle building and 1 acre of land.

Petitioner contends its all-purpose building is tax exempt as a meeting house where regularly stated religious worship occurs; and in any event, that all of its buildings and property, with the exception of one…