Appeal from the Order of the Court of Common Pleas of York County in the case of The Aquarian Church of Universal Service v. County of York, West York Borough, West York Area School District, York County Board of Assessment Appeals and Tax Claim Bureau, No. 81-S-4564.
Daniel F. Wolfson, with him, Penny Blackwell, Wolfson & Blackwell, for appellant.
Joseph G. Pizarchik, with him, William F. Hoffmeyer and Stephen K. Portko, Hoffmeyer and Semmelman, for appellees.
Judges Rogers, MacPhail and Palladino, sitting as a panel of three. Opinion by Judge Rogers.
[ 90 Pa. Commw. Page 291]
The Aquarian Church of Universal Service (church) has appealed from a final decree of the Court of Common Pleas of York County vacating an injunction restraining the tax sale of the church's property and dismissing its complaint in equity.
The church is a Pennsylvania nonprofit corporation with the stated purpose of promoting religious worship and educational development. Its properties were assessed for local tax purposes and the church failed to pay the bills for taxes. In 1980, the church paid twenty-five per cent of the taxes due and the York County Tax Claim Bureau stayed the pending tax sale pursuant to Section 603 of the Real Estate Tax Sale Law.*fn1 The church failed to pay the balance due under the stay agreement and the 1981 taxes, and the bureau scheduled a tax sale for December 3, 1981.
The church then filed a complaint in equity, averring that as a church and as a public charity its property was exempt by statute, citing The General County Assessment Law (Assessment Law), 72 P.S. § 5020-204,*fn2 and hence was not subject to assessment. The
[ 90 Pa. Commw. Page 292]
trial court by decree nisi enjoined the sale. The appellee, York County,*fn3 a defendant in the action below, filed exceptions to the court's order, requesting that the court dismiss the complaint on the basis that the court lacked subject matter jurisdiction.*fn4 The court agreed, vacating the injunction and dismissing the complaint.
[ 90 Pa. Commw. Page 293]
The issue is that of whether the common pleas court had subject matter jurisdiction to enjoin the sale of church property. The church argues in effect that provisions of Section 204 of the Assessment Law providing exemptions from local taxes for places of worship and the real property of public charities are self-executing; that they exempt its properties from assessment without necessity on its part to apply for exemption; and that the court had jurisdiction to stay the sale of its properties for taxes based on their invalid assessment. The case law is contrary to the church's thesis. Where the legislature has provided a statutory remedy which is mandatory and exclusive, equity is without power to act in relief of the party who has failed to pursue that remedy. The statutory remedy of appeal to assessment boards is the mandatory and exclusive remedy of persons claiming that their real estate is exempt from local taxes. Concerned Taxpayers of Beaver County v. Beaver County Board of Assessment Appeals, 75 Pa. Commonwealth Ct. 443, 462 A.2d 347 (1983); Appeal of Cedarbrook Realty, Inc., 39 Pa. Commonwealth Ct. 150, 395 A.2d 613 (1978). See also Lashe v. Northern York County School District, 52 Pa. Commonwealth Ct. 541, 417 A.2d 260 (1980). These cases and others to the same effect derive from Young Men's Christian Association v. Reading, 402 Pa. 592, 167 A.2d 469 (1961), where the Supreme Court wrote, at 598, 167 A.2d at 472:
Considering the ample protection of the statutory procedure now afforded a taxpayer and the greater skill of local assessing officers in reviewing these matters prior to court proceedings, it seems unjustifiable to continue upholding equitable jurisdiction where a taxpayer claims its charitable ...