Christian Literature Crusade, Inc. v. Board for the Assessment & Revision of Taxes
Commonwealth Court of Pennsylvania
1Opinion of the Court
Opinion by
Judge Wilkinson,
We need not detail at length the assessment history of the 20 acres and the improvements thereon erected, owned by appellant since 1952, a portion of which has been declared to be taxable. Very briefly, it was all tax exempt until August, 1970, when it was removed from the exempt rolls and all placed on the rolls of taxables. On appeal, the Board for the Assessment and Revision of Taxes placed one of the buildings, known as the Community Building, and one acre of ground on the tax exempt rolls “due to its being used for religious purposes.” On appeal, the lower court…
2Cases cited9 opinions
- White v. SmithSupreme Court of Pennsylvania · 1899
- University of Pittsburgh Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- County of Northampton v. Lafayette College, Pennsylvania Court of Common Pleas, Northampton County1889
- Parmentier, Trustees', AppealSuperior Court of Pennsylvania · 1939
- Shadyside Hospital AppealSuperior Court of Pennsylvania · 1966
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3Cited by5 opinions
- Presbyterian-University of Pennsylvania Medical Center v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1976
- City of Pittsburgh v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1980
- Scripture Union v. DEITCHCommonwealth Court of Pennsylvania · 1987
- Pa. Conference of the Pentecostal Holiness Church v. Mercer County Board of Assessment Review, Pennsylvania Court of Common Pleas, Mercer County1982
- Rampp v. Luzerne Co. Assessment & Valuation Board, Pennsylvania Court of Common Pleas, Luzerne County1986