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YEADON BOROUGH APPEAL. (07/25/58)

July 25, 1958

YEADON BOROUGH APPEAL.


Appeals, Nos. 89 and 90, Jan. T., 1958, from orders of Court of Common Pleas of Delaware County, Dec. T., 1956, No. 1085, and March T., 1957, No. 1696, in re appeal of the Borough of Yeadon et al. Orders affirmed.

COUNSEL

George H. Class, with him Ralph L. Lindenmuth, and Lindenmuth and Class, for appellants.

Murray L. Schwartz, with him Robert B. Greer, Marcus Manoff, and Butler, Beatty, Greer & Johnson, and Dilworth, Paxson, Kalish, Kohn & Dilks, for property owner, appellee.

Jacob Sapovits, Solicitor, for Board of Assessment and Revision of Taxes, appellee.

Before Jones, C.j., Bell, Musmanno, Arnold, Jones and Cohen, JJ.

Author: Cohen

[ 393 Pa. Page 553]

OPINION BY MR. JUSTICE COHEN

An assessment in the amount of $1,000,000 was made for the year 1956 on a theretofore unassessed Delaware County property by subordinate assessors.*fn1 The owners of the property appealed from the assessment to the Board of Assessment and Revision of Taxes which reduced the valuation by $250,000 and fixed

[ 393 Pa. Page 554]

    the assessment at $750,000. The Borough of Yeadon and the School District of the Borough then appealed from the board's order to the court of common pleas which court by order and opinion dated January 15, 1957, restored the amount cut and increased the assessment for 1956 to $1,000,000.*fn2

In the meanwhile, prior to the court's order increasing the 1956 assessment to $1,000,000, the subordinate assessors had valued the property for the year 1957 at $750,000, and on October 1, 1956, the board published this assessment in its 1957 assessment roll. The roll was available to the public from October 1, 1956 until November 1, 1956, but no appeal was filed during this period with the board. On January 24, 1957, the Board of Assessment and Revision of Taxes notified the borough and school district by letters that the assessment for the property for the year 1957 had been fixed at $750,000. Thereafter, on February 11, 1957, the borough and school district filed appeals with the board which were dismissed because they were not timely filed.*fn3 The borough and school district then filed further appeals with the court below which the court dismissed affirming the board's determination that the appeals first taken to it had been filed too late. Review of this dismissal is now sought.

The Act of 1931 provides that any person aggrieved by an assessment may appeal therefrom to the Board of Assessment and Revision of Taxes on or before the first day ...


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