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Baylor v. Centre County Board of Assessment & Revision of Taxes

Commonwealth Court of Pennsylvania

Decided March 18, 1993No. 139 C.D. 1992PublishedCited by 1 opinion

1Opinion of the Court

KELLEY, Judge.

Reverend Robert W. Baylor (Baylor) appeals from an order of the Court of Common Pleas of Centre County (trial court), dated December 19, 1991, affirming the decision of the Centre County Board of Assessment and Revision of Taxes (board) denying his request for an exemption from an occupational assessment tax levied by the Bellefonte Area School District and the Borough of Bellefonte (Bellefonte) and denying Baylor’s application for a refund of the occupational assessment tax paid by Baylor. We reverse.

Baylor was ordained a minister of the gospel in 1973. He served with the…

2Cases cited6 opinions

  1. Lemon v. KurtzmanSupreme Court of the United States · 1971
  2. Murdock v. PennsylvaniaSupreme Court of the United States · 1943
  3. Meek v. PittengerSupreme Court of the United States · 1975
  4. Follett v. Town of McCormickSupreme Court of the United States · 1944
  5. Lutheran Social Services v. Adams County Board for Assessment & Revision of TaxesCommonwealth Court of Pennsylvania · 1976

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3Cited by1 opinion

  1. Selingsgrove Area School District v. Snyder CountyCommonwealth Court of Pennsylvania · 1994

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