Is a Church Parking Lot Exempt from Tax In Pennsylvania ?

In Wesley United Methodist Church v. Dauphin County Board of Assessment Appeals, 844 A.2d 57 (Pa. Cmwlth.), appeal granted, 578 Pa. 718, 854 A.2d 969 (2004), this court held that a parking lot was entitled to tax exemption because it was "necessary for the occupancy and enjoyment" of the place of worship. In so holding, this court stated that section 204(a)(1) of the Assessment Law provides for consideration of what is reasonably necessary to permit actual worship in a particular place. Id.