Legal Opinion
Mount Zion New Life Center v. Board of Assessment & Revision of Taxes & Appeals
Commonwealth Court of Pennsylvania
Decided January 30, 1986No. Appeal, No. 1082 C.D. 1985PublishedCited by 17 opinions
1Opinion of the Court
Opinion by
Judge Craig,
• Mount Zion New Life Center appeals an order of the Court of Common Pleas of Tioga County which affirmed a decision of the Board of Assessment and Revision' of Taxes and Appeals of Tioga County denying Mount Zion’s petition for tax exemption as an actual place of regularly stated religious worship or as a purely public charity.
■ Mount Zion New Life Center is a Pennsylvania nonprofit corporation whose by-laws provide that the purpose of the corporation “shall be to establish and maintain (1) a retreat center for persons desiring to learn Christian living and…
2Cases cited12 opinions
- Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
- Philadelphia v. BarberSupreme Court of Pennsylvania · 1894
- Board of Home Missions & Church Extension of the Methodist Episcopal Church v. PhiladelphiaSupreme Court of Pennsylvania · 1920
- First Baptist Ch. of Pbgh. v. Pbgh.Supreme Court of Pennsylvania · 1941
- Mullen v. Commissioners of Erie CountySupreme Court of Pennsylvania · 1877
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Evangel Baptist Church v. Mifflin County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2003
- Benedictine Sisters of Pittsburgh v. Fayette County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
- First Korean Church of New York, Inc. v. Montgomery County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2007
- Mars Area School District v. United Presbyterian Women's Ass'n of North AmericaCommonwealth Court of Pennsylvania · 1997
- In Re Appeal of Order of St. Paul First HermitCommonwealth Court of Pennsylvania · 2005
12 more not listed; retrieve them via the Exa API.