# Wesley United Methodist Church v. Dauphin County Board of Assessment Appeals

> Commonwealth Court of Pennsylvania · March 4, 2004 · 844 A.2d 57

URL: https://www.frixlaw.com/law-library/cases/9705972

## Case

- **Full name:** WESLEY UNITED METHODIST CHURCH v. DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS, Appellant
- **Court:** Commonwealth Court of Pennsylvania
- **Decided:** March 4, 2004
- **Citations:** 844 A.2d 57; 2004 Pa. Commw. LEXIS 154
- **Precedential status:** Published
- **Opinion:** Dissent by Simpson
- **Judges:** Colins, McGinley, Smith-Ribner, Pellegrini, Friedman, Cohn, Simpson
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9705972

## Opinion text

DISSENTING OPINION BY
Judge SIMPSON.
I respectfully dissent. I would reverse based on Second Church of Christ Scientist v. City of Philadelphia, 398 Pa. 65 , 157 A.2d 54 (1959), in which our Supreme Court clearly held that a church parking lot is taxable because it is not an actual locus of worship, as required then and now by the Pennsylvania Constitution.
The majority decision, while thoughtful, departs from established precedent. As an intermediate appellate court, we should strive for predictability. We should leave to our Supreme Court the choice to revisit the limiting language in Article VIII, Section 2(a) of the Pennsylvania Constitution.
Judge PELLEGRINI joins in this dissent.
Judge COHN joins in this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9705972. Public record. Not legal advice.