Appeals, Nos. 265 and 266, Jan. T., 1962, from orders of Court of Common Pleas of Lackawanna County, Nov. T., 1961, Nos. 909 and 910, in re assessments of lands of Parmoff Corporation and Penn Anthracite Corporation. Orders affirmed.
Raymond T. Law, with him Ernest J. Gazda, for appellants.
William J. Oliver, with him Matthew D. Mackie, and Howell, Oliver & Price, for appellees.
Before Bell, C.j., Musmanno, Jones, Cohen, Eagen and O'brien, JJ.
OPINION BY MR. JUSTICE BENJAMIN R. JONES
On these appeals two municipal subdivisions attack the jurisdiction of the Court of Common Pleas of Lackawanna County to entertain appeals by two coal mining corporations from the assessment for 1961 tax purposes of their coal properties by the Board for the Assessment and Revision of Taxes of Lackawanna County [Board]. The basis of their attack is that the
coal mining corporations did not properly and timely, under the provisions of the Act of June 26, 1931, as amended,*fn1 file a written appeal to the Board from the assessments.
The Act of 1931, supra, section 8, as amended, provides, inter alia: (1) the assessment roll shall be open to public inspection at the Board's office from the time of its completion*fn2 until the first day of November; (2) upon completion of the assessment roll, the Board shall give notice, by newspaper publication, of the completion of the roll, the place where and the time when the roll is open for public inspection and "shall, in the same notice, state that any person desiring to appeal from any assessment shall file with the board, on or before the first day of November, an appeal, in writing, designating the assessment appealed from"; (3) when the roll is completed but in no event later than the first day of October, the Board shall mail each property owner or person assessed, the value of whose property or personal assessment has not theretofore been separately fixed or the value of whose assessment has been changed, a notice of the change and the amount of the old and the new assessment; (4) this latter notice must state that any aggrieved person may appeal to the Board for trial by filing an appeal in writing on or before the first day on November; (5) the written appeal must set forth the assessment complained of and an address of the aggrieved person for notification purposes; (6) the Board is required to hear appeals beginning the first Monday of November, continue to meet until all appeals have been "heard and acted upon" and all appeals shall be
"heard and acted upon" not later than the first day of January; (7) on or before the fifteenth day of January the Board shall certify the assessed valuations to each appropriate political subdivision.*fn3
Parmoff Corporation and Penn Anthracite Corporation, [taxpayers], corporations engaged in the mining and preparation of anthracite coal, own property in Scranton, Throop, Dickson City and Old Forge but the great bulk of their property is in the Borough of Taylor. The Borough of Taylor ...