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ACADEMY PLAZA ASSOCIATES v. BOARD REVISION TAXES (01/31/86)

decided: January 31, 1986.

ACADEMY PLAZA ASSOCIATES, LTD., APPELLANT
v.
BOARD OF REVISION OF TAXES, CITY OF PHILADELPHIA, APPELLEE



Appeal from the Order of the Court of Common Pleas of Philadelphia County in the case of Academy Plaza Associates, Ltd. v. Board of Revision of Taxes, City of Philadelphia, No. 5823 October Term, 1984.

COUNSEL

Robert R. Guzzardi, for appellant.

Joy J. Bernstein, Assistant City Solicitor, for appellee.

Judges Craig and Colins, and Senior Judge Kalish, sitting as a panel of three. Opinion by Senior Judge Kalish.

Author: Kalish

[ 94 Pa. Commw. Page 519]

On November 18, 1983 appellant applied for and was issued a building permit. Almost a year after the issuance of this permit, namely on July 27, 1984, appellant filed for a tax exemption. The application was denied as untimely filed. Appellant then sought relief by filing a petition with the common pleas court for permission to file an application for an exemption nunc pro tunc. This permission was denied. We affirm.

Appellant contends that his failure originally to file on time was due to the Board's failure to provide him with adequate notice of his right to claim an exemption and that since this is a property right it cannot be denied him except by due process of law and that this requires adequate notice.

We affirm the action of the common pleas court.

Councilmanic Ordinance 1130/1744-A, section 19-1303(3) of The Philadelphia Code, authorizes the Board of Revision of Taxes to grant exemptions within sixty days of the date the building permit is issued. The taxpayer applies in writing on forms provided by the Board and the forms must be filed within a specified time period. The ordinance also provides that the applicant shall be notified by the Board of Revision of Taxes of a possibility of a tax exemption.

In the lower right-hand corner of the appellant's application for the building permit appeared this notification:

Information for exemption from real estate on improvement of properties may be obtained by contacting the Board of Revision of Taxes, Room 303 City Hall Annex, Philadelphia, Pa. 19107 MU6-4340.

[ 94 Pa. Commw. Page 520]

A court may not extend the time period within which an applicant may ask for an exemption by permitting a petition nunc pro tunc absent a showing of fraud or its equivalent, except in some very unique and exceptional instances. Philadelphia v. Rohm & Haas Co., 5 Pa. Commonwealth Ct. 287, 290 A.2d 428 (1972); Yatzor v. Washington Township Commissioners, 2 Pa. Commonwealth Ct. 614, 280 A.2d 130 (1971). Timeliness of such a request goes to jurisdiction and affects the competency of the appellate court to act. The court has no jurisdiction to set back and ...


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