Appeal from the Order of the Court of Common Pleas of Philadelphia County, in case of Northwood Nursing Care and Convalescent Home, Inc. v. City of Philadelphia, Board of Revision of Taxes, No. 4326 March Term, 1985.
Joseph C. Bright, Jr., with him, Kathleen Meriwether, Drinker, Biddle & Reath, for appellant.
Joy J. Bernstein, Assistant City Solicitor, for appellee.
Judges Rogers and Palladino, and Senior Judge Kalish, sitting as a panel of three. Opinion by Judge Palladino. Dissenting Opinion by Judge Rogers.
[ 98 Pa. Commw. Page 402]
This is an appeal by Northwood Nursing Care and Convalescent Home, Inc. (Appellant) from an order of the Court of Common Pleas of Philadelphia County
[ 98 Pa. Commw. Page 403]
(trial court) which denied Appellant's petition for leave to file an application for exemption of taxes nunc pro tunc. We affirm.
On June 10, 1983, Appellant's architect applied to the Department of Licenses and Inspections of the City of Philadelphia for a building permit to construct an addition to its nursing care facility located in the City of Philadelphia (City). The building permit was issued on July 12, 1983, and contained the following notice:
Information for exemption from real estate taxes on improvements to properties may be obtained by contacting the Board of Revision of Taxes, Room 303, City Hall Annex, Philadelphia, PA 19107, MU6-4340.
The notice was placed on the building permit pursuant to Section 19-1303(3) of the Philadelphia Code (§ 19-1303(3)) which provides:
(3) Procedure for Obtaining Exemption
(a) At the time a building permit for construction of an improvement is applied for, the Department of Licenses and Inspections shall notify the applicant by a printed notice of the possibility of a tax exemption under this bill. Within sixty (60) days of the date the building permit is issued, the taxpayer shall apply to the Board of Revision of Taxes for such ...