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CHURCH OF OVERCOMER v. DELAWARE COUNTY BD.

No. 269 C.D. 2010.

18 A.3d 386 (2011)

CHURCH OF THE OVERCOMER v. DELAWARE COUNTY BOARD OF ASSESSMENT APPEALS PREMISES, 1010 SUNSET STREET, TRAINER BOROUGH FOLIO NO. 46-00-00563-00. Appeal of: Chichester School District.

Commonwealth Court of Pennsylvania.

Decided March 17, 2011.

Attorney(s) appearing for the Case

Patrick T. Henigan , Media, for appellant.

Frances M. Minnis , Chester, for appellee.

BEFORE: LEADBETTER, President Judge, and McGINLEY, Judge, and COHN JUBELIRER, Judge, and LEAVITT, Judge, and BROBSON, Judge, and McCULLOUGH, Judge, and BUTLER, Judge.

OPINION BY Judge McCULLOUGH.

Chichester School District (District) appeals from the February 5, 2010, order of the Court of Common Pleas of Delaware County (trial court) overruling the decision of the Delaware County Board of Assessment Appeals (Board) and deeming property owned by the Church of the Overcomer (Church) at 1010 Sunset Street in the Borough of Trainer to be exempt from real estate taxation.

The Church was incorporated as a non-profit corporation...

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