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CONNELLSVILLE CHURCH v. FAYETTE COUNTY

838 A.2d 848 (2003)

CONNELLSVILLE STREET CHURCH OF CHRIST v. FAYETTE COUNTY BOARD OF ASSESSMENT APPEALS, Appeal of Fayette County Board of Assessment Appeals and County of Fayette.

Commonwealth Court of Pennsylvania.

Decided December 19, 2003.

Attorney(s) appearing for the Case

John S. Cupp, Jr., Uniontown, for appellant.

Ewing D. Newcomer, Uniontown, for appellees.

BEFORE: LEADBETTER, Judge, LEAVITT, Judge, and KELLEY, Senior Judge.

OPINION BY JUDGE LEAVITT.

The County of Fayette (County) appeals from an order of the Court of Common Pleas of Fayette County (trial court) granting the Connellsville Street Church of Christ (Church),1 an exemption from real estate taxes on a multi-use building (Building) located on the Church's property. The trial court reversed the decision of the Fayette County Board of Assessment (Board) that the Building was not entitled to an exemption...

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