Aquarian Church of Universal Service v. County of York

Opinion by

Judge Rogers,

The Aquarian Church of Universal Service (church) has appealed from a final decree of the Court of Common Pleas of York County vacating an injunction restraining the tax sale of the church’s property and dismissing its complaint in equity.

The church is a Pennsylvania nonprofit corporation with the stated purpose of promoting religious worship and educational development. Its properties were assessed for local tax purposes and the church failed to pay the bills for taxes. In 1980, the church paid twenty-five per cent of the taxes due and the York County Tax Claim Bureau…