The Roman Catholic Diocese of Allentown has filed an appeal in Schuylkill County court to have two church buildings in McAdoo returned to the tax examption list.

Last month the Borough of McAdoo challenged the exemption status because the two church buildings have been closed and the county Assessment Appeals Board removed the churches from the exemption tax list and fixed market values for the properties and placed them on the tax list for 2013 tax year.

The market value set on the building which served as St. Mary's Parish at $215,980 and fixed the assessment on which taxes are paid at $107,990; and for the building which housed Saint Kunegunda Church, the market value was set at $113,412 and assessed at $111,705.

The diocese, in its petition, states the two parishes have now merged and consolidated into a large and stronger parish known as All Saints Parish, 21 N. Cleveland St., and the former rectory of Saint Kunegunda is now the main parish office.

The diocese claims the church buildings should be restored under the Purely Public Charity Act 55, which qualifies them for tax exemption, because the diocese advances a charitable purpose, operates a free from private profit, meets the community services criteria, meets the charity criteria of the government, relieves the government of some of its burdens, and operates entirely free from private motive.

The petition also claims the tax monies sought can only come from the same parishioners. It asks the court to restore the tax examption status.