Appeal from the Order of the Court of Common Pleas of Northampton County in the case of ASR Realty Corporation v. Revenue Appeals Board of Northampton County, No. 1981-C-10518.
Cregg E. Mayrosh, Cohn & Mayrosh, for appellant.
John J. Bartos, for appellee.
Judges MacPhail and Barry and Senior Judge Barbieri, sitting as a panel of three. Opinion by Senior Judge Barbieri.
[ 90 Pa. Commw. Page 123]
ASR Realty Corporation (ASR) appeals here the final order of the Court of Common Pleas of Northampton County dismissing ASR's appeal from the determination of the Revenue Appeals Board of Northampton County (Board) which affirmed the effective date of the reassessment of ASR's property.
For purposes of this appeal, ASR is the owner of a twenty-acre parcel of land consisting of the plant site and buildings of the now defunct National Portland Cement Company situate in Lower Nazareth Township in Northampton County.*fn1 In its brief, ASR stated that the assessed value of ASR's realty in September, 1980 was $324,700. By appeal notice of November 5, 1980, ASR requested a reappraisal and reassessment of the plant site. On September 23, 1981, the Board affirmed the reassessment of the subject
[ 90 Pa. Commw. Page 124]
property at $134,000.00, said reassessment to become effective January 1, 1982. ASR appealed to the common pleas court asserting that the effective reassessment date should have been January 1, 1981 and cited as authority subsection (a.1) of Section 701 of The Fourth to Eighth Class County Assessment Law (Law), Act of May 21, 1943, P.L. 571, as amended, 72 P.S. § 5453.701.
Section 701, 72 P.S. § 5453.701, provides in subsection (a) that the Board shall examine assessments to determine whether they were made in conformity with the provisions of the Law and that the Board may revise and decrease the assessments. The subsection mandates that the Board shall, on or before the fifteenth of July, prepare an assessment role which includes a list of persons and property subject to local taxation together with the value placed on each person and each parcel of real property, and that the Board must provide for mailing to each person, the actual value of whose property has been changed from the preceding assessment roll, notice of the change and the amount of the new assessment. The notice must be mailed within five days from the date the Board made the change and must state that any persons aggrieved by such change may appeal to the Board for relief by filing, within forty days of the date of the notice, a statement in writing of such intention to appeal.
Subsection (a.1) of Section 701 of the Law, 72 P.S. § 5453.701(a.1), on which ASR relies for its assertion that the Board may set the effective date of reassessment in the instant case at January 1, 1981, provides that the Board may make additions to the assessment roll of persons and property subject to local taxation at any time in the year, so long as the appellant complies with the notice provisions of the section.
[ 90 Pa. Commw. Page 125]
The notice provisions to which subsection (a.1) refers, however, are in subsection (a) and require, as explained above, that the appellant file notice of his intent to appeal within forty ...