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EVANGEL BAPTIST CHURCH v. MIFFLIN COUNTY BOARD

815 A.2d 1174 (2003)

EVANGEL BAPTIST CHURCH, Appellant, v. MIFFLIN COUNTY BOARD OF ASSESSMENT APPEALS. Evangel Baptist Church, v. Mifflin County Board of Assessment Appeals, Appeal of Mifflin County School District. Evangel Baptist Church, v. Mifflin County Board of Assessment Appeals, Appeal of Borough of Lewistown. Evangel Baptist Church, v. Mifflin Co. Assessment Appeal and Mifflin Co. School District, Appeal of Mifflin County Board of Assessment Appeals.

Commonwealth Court of Pennsylvania.

Decided January 31, 2003.

Attorney(s) appearing for the Case

Erik W. Stanley, Longwood, FL, for appellant.

Bruce S. Nielsen, Lewistown, for appellee, The Borough of Lewistown.

Jeffrey L. Snook, Lewistown, for appellee, Mifflin County School District.

Before: COLINS, President Judge, SIMPSON, Judge, and MIRARCHI, Senior Judge.

OPINION BY Senior Judge MIRARCHI.

Before this Court are the cross-appeals of Evangel Baptist Church (Evangel), the Mifflin County School District, the Borough of Lewistown and the Mifflin County Board of Assessment Appeals (Board) from a decision of the Court of Common Pleas of Mifflin County (trial court) which granted in part and denied in part Evangel's appeal from a decision of the Board denying Evangel's request for an exemption from real estate taxes. We affirm...

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