OPEN DOOR BAPTIST CHURCH APPEAL

No. 2991 C.D. 1980.

63 Pa.Commw. 292 (1981)

In Re: Appeal of The Open Door Baptist Church From the Decision of the Board of Assessment Appeals of Lehigh County. The Open Door Baptist Church, Appellant.

Commonwealth Court of Pennsylvania.

December 18, 1981.


Attorney(s) appearing for the Case

Charles E. Craze, with him Michael J. Manuszak, Gibbs & Craze, and Daniel K. McCarthy, Efron, Black, Epstein and McCarthy, for appellant.

Alfred K. Hettinger, Assistant County Solicitor, with him John E. Roberts, County Solicitor, and David G. Welty, for appellee.

Argued November 20, 1981, before Judges WILLIAMS, JR., MacPHAIL and PALLADINO, sitting as a panel of three.


OPINION BY JUDGE MacPHAIL, December 18, 1981:

Open Door Baptist Church (Church), an independent fundamentalist congregation, in July of 1976 bought 10.879 acres of land in Lower Macungie Township, Lehigh County. The Church paid taxes on its real estate until September of 1978, at which time the entire tract was dedicated to the "Lord Jesus Christ." The Church then appealed its real estate tax assessment to the Board of Assessment Appeals (Board)

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