CHRIST. LIT. CRU., APLNT. v. BD. A.R.T. MNT. CTY.

No. 68 C.D. 1974.

17 Pa.Commw. 63 (1974)

Christian Literature Crusade, Inc., Appellant, v. Board for the Assessment and Revision of Taxes of Montgomery County, Appellee.

Commonwealth Court of Pennsylvania.

Argued October 9, 1974.


Attorney(s) appearing for the Case

Jerome B. Nulty, for appellant.

John F. Christie, III, with him High, Swartz, Roberts & Seidel, Robert J. Johnson and Butera & Detwiler, for appellee.

Argued October 9, 1974 and reargued March 3, 1975, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY JUDGE WILKINSON, NOVEMBER 15, 1974:

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...

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