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BAYLOR v. CENTRE COUNTY

154 Pa.Commw. 266 (1993)

623 A.2d 882

Rev. Robert W. BAYLOR, Appellant, v. CENTRE COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES, Appellee.

Commonwealth Court of Pennsylvania.

Decided March 18, 1993.

Attorney(s) appearing for the Case

Ben Novak, for appellant.

Edward S. Blanarik, Jr., for appellee.

Before CRAIG, President Judge, and COLINS, PALLADINO, McGINLEY, PELLEGRINI, FRIEDMAN and KELLEY, JJ.

KELLEY, Judge.

Reverend Robert W. Baylor (Baylor) appeals from an order of the Court of Common Pleas of Centre County (trial court), dated December 19, 1991, affirming the decision of the Centre County Board of Assessment and Revision of Taxes (board) denying his request for an exemption from an occupational assessment tax levied by the Bellefonte Area School District and the Borough of Bellefonte (Bellefonte) and denying Baylor's application for a refund of the occupational...

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