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JACKSON APPEAL. (01/11/60)

January 11, 1960

JACKSON APPEAL.


Appeals, Nos. 482 and 486, Oct. T., 1959, from order of Court of Common Pleas of Lancaster County, Trust Book No. 39, page 224, in re appeal of William B. Jackson from decision of Board of Revision and Appeals for City of Lancaster in re assessment of 149-151 North Queen Street, Lancaster. Case certified to Supreme Court.

COUNSEL

Clarence C. Newcomer, for taxpayer.

James P. Coho, with him A. E. McCollough, Assistant City Solicitor, for City of Lancaster.

Before Rhodes, P.j., Gunther, Wright, Woodside, Ervin, and Watkins, JJ. (hirt, J., absent).

Author: Per Curiam

[ 191 Pa. Super. Page 456]

OPINION PER CURIAM.

These are appeals by the City of Lancaster and by the owner of the premises located at 149-151 North

[ 191 Pa. Super. Page 457]

Queen Street, Lancaster, from a decision of the Court of Common Pleas of Lancaster County fixing the assessment of the premises for the year 1959 at $85,000.

We are of the opinion that we do not have jurisdiction to entertain this appeal, and that we should set forth the reasons for our conclusion.*fn1

The City of Lancaster is a city of the third class and the assessments of real estate for city tax purposes are made under The Third Class City Code of June 23, 1931, P.L. 932, as re-enacted, amended, revised and consolidated by the Act of June 28, 1951, P.L. 662, 53 PS § 35101 et seq.

Article XXV(a) of the code (53 PS § 37501- § 37521) provides in detail the manner of assessing property for city tax purposes and the manner of appeal from the assessors to the board of revision of taxes (composed of the council) and from it to the court of common pleas of the county within which the property is located.

No right of appeal from the action of the court of common pleas is given in the code. Where the right of appeal is not expressly authorized by statute, appellate review of the proceeding can be had only on a writ of certiorari. This Court has no authority to issue such writ and, therefore, the appeal taken in this case must be to the Supreme Court. Bell Appeal, 396 Pa. 592, 608, 152 A.2d 731 (1959). This is true ...


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