Evangel Baptist Church v. Mifflin County Board of Assessment Appeals

OPINION BY

Senior Judge MIRARCHI.

Before this Court are the cross-appeals of Evangel Baptist Church (Evangel), the Mifflin County School District, the Borough of Lewistown and the Mifflin County Board of Assessment Appeals (Board) from a decision of the Court of Common Pleas of Mifflin County (trial court) which granted in part and denied in part Evan-gel’s appeal from a decision of the Board denying Evangel’s request for an exemption from real estate taxes. We affirm in part and reverse in part.

Evangel owns two parcels of land which adjoin but are separate from Evangel’s church building. One…