Saints Memorial Baptist Church v. Delaware County Board of Assessment

DIGGINS, S.J.,

Before this court today is an appeal by Saints Memorial Baptist Church, of a decision not to grant real estate property tax exemption to a property it owns in Bryn Mawr, Delaware County. The Delaware County Board of Assessments feels that the placing of the property on the tax rolls is correct and fair.

The main physical plant of Saints Memorial Baptist Church is located at 47 Warner Avenue, Bryn Mawr, Montgomery County, Pa. The property in question, 716 Roberts Road, Bryn Mawr, Delaware County, is not adjacent to the former property, but is approximately three miles away. The…