Appeal from the Order of the Court of Common Pleas of Allegheny County in case of In Re: Appeal of the Borough of West View and North Hills School District from the assessment of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, of Allegheny County Industrial Development -- West View Associates, No. GD 82-02406.
H. James O'Connor II, with him, Fred E. Baxter, Jr., for appellant, West View Borough.
Lee A. Donaldson, Jr., Donaldson & Donaldson, for appellant, North Hills School District.
Thomas M. Castello, with him, John F. Cambest and William J. Fahey, Conway, Meyer & Cambest, for appellee, West View Associates.
Judges Rogers and Palladino, and Senior Judge Kalish, sitting as a panel of three. Opinion by Senior Judge Kalish.
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School District appealed the decision of the Board of Property Assessment (Board) reducing the real estate tax assessment of West View Associates' property from $132,500 to $50,000. The Board advised the taxing authorities of this final notice by mailing to the authorities a form dated December 23, 1981 and entitled "Disposition of Appeal from Real Estate Assessment." The taxing authorities filed an appeal to the common pleas court on February 1, 1982. Nowhere on the Disposition form mailed to the authorities is there a date designated as the mailing date. However, the form does have a date stamped on it indicating it was received by the School District on January 4, 1982.
The trial judge ordered the appeal quashed as untimely. We affirm the trial court's finding that the thirty day period prevails but reverse his final decision for the reasons stated below.
The questions for review are 1) whether an appeal from the assessment board must be filed within sixty days as provided by the statute governing assessments in second class counties, 72 P.S. § 5452.12,*fn1 or within the thirty day appeal period set forth in Section 5571(b) of the Judicial Code, 42 Pa. C.S. § 5571(b), and 2) whether the reassessment notice sent by the Board adequately notified the taxing authorities of its mailing date, which begins the running of the appeal time.
This court, in a series of cases, has held that the thirty day appeal period time is controlling. Federated Department Stores, Inc. Appeal, 78 Pa. Commonwealth Ct. 346, 467 A.2d 908 (1983).
However, we find that the form entitled "Disposition of Appeal from Real Estate Assessment" did
[ 93 Pa. Commw. Page 383]
not provide adequate notice of the mailing date, which starts the ...