Appeals from the Orders of the Court of Common Pleas of Allegheny County in cases of The May Department Stores Company, a corporation, v. Board of Property Assessment, Appeals and Review of the County of Allegheny, Nos. A 1934 and A 1935 of 1967 and Nos. 1575, 1576, 1577, 1578, 1579, 1580 and 1581, January Term 1968.
David McNeil Olds, with him Edward W. Seifert and Reed, Smith, Shaw & McClay, for appellant.
John F. Murphy, Assistant County Solicitor, with him Francis A. Barry, County Solicitor, for appellee.
President Judge Bowman and Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer, Rogers and Blatt. Opinion by Judge Rogers.
The May Department Stores Company, the owner or lessee of a number of properties in downtown Pittsburgh, filed with the Board of Property Assessment, Appeals and Review of Allegheny County, petitions for the reassessment of its said properties for the year 1968. The Board denied the petitions without hearing. May appealed to the Court of Common Pleas which, again without hearing, dismissed the appeals on the ground that it had no "jurisdiction" to hear the appeal.*fn1
Assessments of real estate in Second Class Counties, of which Allegheny is the only member, are governed by the Act of June 21, 1939, P.L. 626, as amended, 72 P.S. § 5452.1 et seq. This Act permits the division of the County into three districts and the assessment for a triennium of all of the properties in one of the divisions each year. Section 7 of the Act of June 21, 1939, 72 P.S. § 5452.7. The assessment of the May properties had been made in 1965 for the triennium of 1966, 1967 and 1968. They were not appealed until these appeals for the year 1968 only were filed on August 31, 1967.
The court held that a taxpayer may not under the Act appeal an assessment during the triennium unless the Assessors, as they are permitted to do, have changed his assessment in the meantime. This was error.
Section 13 of the Act of June 21, 1939, 72 P.S. § 5452.13, provides pertinently: "The proper assessors shall, between the triennial assessments, revise any assessment or valuation according to right and equity by correcting errors and by adding thereto any property or subjects of taxation which may have been omitted or any new property or subjects of taxation which may have come into being since the last triennial assessment. . . . Any such assessments as are made pursuant to the provisions of this paragraph shall be subject to appeal in the same manner as other assessments made pursuant to this act. . . .
"The proper assessors shall also revise assessments and valuations between the triennial assessments by increasing or decreasing the same where the value of the property or subjects of taxation assessed or valued has changed by reason of any change of conditions thereon or adjacent thereto or in the vicinity thereof, or for the reason that the property assessed or valued has been subdivided or laid out into a plan of lots or other subdivisions, or for the reason that improvements have been placed thereon or added thereto, or for the reason that any public or other improvement has been made adjacent thereto or in the vicinity thereof, or for the reason that the assessor and the majority of the board decides that the assessor erred in the value which he placed on the property or subjects of taxation when making the triennial assessment, or where, for any other reason whatsoever, the value of the property has changed and it seems to the board necessary and equitable to make a change in the valuation thereof. The assessors shall also, between the triennial assessments
in all cases where it is apparent that any assessment is not in accord with the generality or uniform standard of assessments, revise and correct the same by increasing or decreasing the same where the value of the property or subjects of taxation ...