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

OPINION BY Judge

SMITH-RIBNER.

The Dauphin County Board of Assessment Appeals (Board) appeals from an order of the Court of Common Pleas of Dauphin County that granted the appeal of Wesley United Methodist Church (Church) and held that two parcels on which are located the parking lot used by the Church are exempt from real estate taxation. The Board states the question as whether the parking lot owned and used by the Church for its worshipers to park their vehicles is an “actual place of regularly stated religious worship” warranting exemption from real estate taxation under Article VIII,…