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MT. ZION N. L. C. v. BD. OF A. & R. OF TAXES & A.

No. 1082 C.D. 1985.

94 Pa.Commw. 439 (1986)

Mount Zion New Life Center, Appellant v. Board of Assessment and Revision of Taxes and Appeals, Appellee.

Commonwealth Court of Pennsylvania.

January 30, 1986.

Attorney(s) appearing for the Case

Scott A. Williams, for appellant.

William A. Hebe, for appellee.

Argued November 14, 1985, before Judges CRAIG and PALLADINO, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE CRAIG, January 30, 1986:

Mount Zion New Life Center appeals an order of the Court of Common Pleas of Tioga County which affirmed a decision of the Board of Assessment and Revision of Taxes and Appeals of Tioga County denying Mount Zion's petition for tax exemption as an actual place of regularly stated religious worship or as a purely public charity.

Mount Zion New Life Center is a Pennsylvania nonprofit corporation whose by-laws provide that...

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