Appeal from the Order of the Court of Common Pleas of Montgomery County in case of Barry E. Runyan and Theresa A. Runyan, his wife; and Stella Smith; and Margaret Ricketts; and Walter W. Schell and Pauline B. Schell, his wife; and Raymond Overholtzer and Norma M. Overholtzer, his wife; and William Davidheiser and Cora Davidheiser, his wife; and John Albright and Ida E. Albright, his wife; and John J. Lemons and Victoria A. Lemons, his wife; and Alice Pickar; and John T. Dubinski and Anita M. Dubinski, his wife; and Tilghman Reid and Edith Reid, his wife; and George Daisy and Betty Daisy, his wife v. Board of Assessment Appeals of Montgomery County, Pennsylvania, No. 77-5924.
Matthew S. Santangelo, with him Santangelo, Lewis, Skypala & Cooper, for appellant.
Michael D. Marino, for appellee.
Judges Wilkinson, Jr., Blatt and DiSalle, sitting as a panel of three. Opinion by Judge Wilkinson, Jr.
This is an appeal from a dismissal in the Montgomery County Court of Common Pleas on preliminary objections of an action in mandamus brought by twenty-one taxpayers of Montgomery County (taxpayers) against the Board of Assessment Appeals of Montgomery County (Board). We affirm the dismissal.
In March of 1977 the Board mailed new assessment notices to the owners of properties in Montgomery County. These notices were defective in many ways. They did not comply in specific procedure with the
provisions of Section 8 of the Act of June 26, 1931 (Act), P.L. 1379, as amended, 72 P.S. § 5349.
On April 5, 1977, taxpayers filed a complaint in mandamus. Part of this complaint alleged that:
6. The notice as set forth in Exhibit 'A' generally used by the Board of Assessment Appeals of Montgomery County is defective in that:
(a) It was not sent within five (5) days of completing the assessments rolls;
(b) Does not set forth that the appeal may be taken on or before the 1st day of September, but to the contrary reduces the time of ...