Wynnefield United Presbyterian Church v. City of Philadelphia

Opinion by

Mr. Justice Linn,

These appeals by the City, the School District, the Board of Revision of Taxes, and the Receiver of Taxes, complain of a decree restraining them from collecting city and school taxes for the years from 1927 to 1941, inclusive, from the Wynnefield United Presbyterian Church.

A distinction has been taken between the cases in which over-assessment or inadequate exemption has been alleged and the cases in which the property owner denies the power to levy any tax. In the former, it has been held that the remedy is by appeal from the assessment, as the statute provides,…