Appeals from the Order of the Court of Common Pleas of Huntingdon County in cases of Re: Appeal of Lillian Louise Smith from real property assessment by the Board of Assessment Appeals of Huntingdon County, dated September 30, 1977, on Parcel No. 44-01-01, No. 77-1926; and Re: Appeal of Lillian Louise Smith from real property assessment by the Board of Assessment Appeals of Huntingdon County, dated September 30, 1977 on Parcel 38-07-04, No. 77-1927.
Newton C. Taylor, with him Robert B. Stewart, III, for appellant.
A. Lynn Corcelius, County Solicitor, for appellee.
Judges Rogers, MacPhail and Williams, Jr., sitting as a panel of three. Opinion by Judge Rogers. President Judge Bowman did not participate in the decision in this case.
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We have consolidated the appeals of Lillian Louise Smith from orders of the Court of Common Pleas of Huntingdon County fixing the value of assessments
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made by the Board of Assessment Appeals of Huntingdon County (Board) concerning two contiguous tracts owned by Smith. We affirm.
Assessments in Huntingdon County are governed by The Fourth to Eighth Class County Assessment Law, Act of May 21, 1943, P.L. 571, as amended, 72 P.S. § 5453.101 et seq. Ms. Smith's properties were reassessed for the 1978 tax year as part of a county-wide reassessment of real estate conducted during 1976 and 1977. Notice of the new valuations was mailed to Ms. Smith on August 1, 1977. Ms. Smith appealed her assessments to the Board, as did more than 2500 other property owners. In order to hear all appeals within the time fixed by statute,*fn1 each of the three members of the Board conducted hearings. At the end of a day of hearings the members then convened and discussed and disposed of the appeals heard by each of them. Ms. Smith's hearing was held on September 27, 1977 and on September 30, 1977 she received written notification from the Board that her appeals had been denied. Upon timely appeals by Ms. Smith, the court below conducted a de novo hearing and entered orders fixing the same values and assessments as had the Board.
Ms. Smith contends here, as she did below, that her assessments are invalid by reason of procedural errors in the assessment process. First, Ms. Smith claims that the August 1, 1977 notice was defective because it fails to inform her clearly and unambiguously of her right to appeal her assessments to the Board. The notice states in pertinent part:
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THE LAW PROVIDES THAT ANY PERSON AGGRIEVED BY SUCH CHANGE OR BY ANY ASSESSMENT, MAY APPEAL TO THE BOARD FOR RELIEF BY FILING WITH THE BOARD ON OR BEFORE THE FIRST DAY OF SEPTEMBER, A STATEMENT IN WRITING OF SUCH INTENTION TO APPEAL. FORM FOR APPEAL MAY BE OBTAINED AT THE 'OFFICE OF THE CHIEF ASSESSOR, COURT HOUSE, HUNTINGDON, PENNSYLVANIA' TO WHICH ADDRESS THE APPEAL SHOULD BE DIRECTED SO THAT NOTICE BE GIVEN OF THE PLACE WHERE AND TIME WHEN YOU SHOULD APPEAR FOR THE HEARING.
This language conformed to the requirements of the pertinent Section of the Assessment Law effect on August 1, 1977. See Section 701(a) of the Assessment Law, as amended, 72 P.S. § 5453.701(a).*fn2 We perceive no ambiguity or lack of clarity in this notice. Ms. Smith herself seems not to have been mislead ...