Appeal from the Order of the Court of Common Pleas of Allegheny County, in case of Albert A. Savko and Olga Savko, his wife v. Board of Property Assessment, Appeals and Review of Allegheny County, No. G.D. 83-10533.
David C. Martin, Jr., for appellants.
John M. Silvestri, for appellee.
Francine T. Boone, for intervenor.
President Judge Crumlish, Jr., Judges Rogers and Colins, sitting as a panel of three. President Judge Crumlish, Jr., Judges Craig, MacPhail, Doyle, Barry, Colins and Palladino. Opinion by Judge Colins. Dissenting Opinion by Judge Rogers.
[ 109 Pa. Commw. Page 532]
This is the appeal of Albert and Olga Savko (taxpayers) from an order of the Court of Common Pleas of Allegheny County denying the taxpayers' petition to reinstate what taxpayers argue was an appeal to that court from an award of arbitrators in a case involving the assessment of their real estate for local tax purposes.
On January 8, 1982, the Board of Property Assessment, Appeals and Review of Allegheny County (Board) fixed the market value of the taxpayers' property at $160,000.00 and the assessment at $40,000.00 for the year 1982. The taxpayers appealed the 1982 assessment, and on May 26, 1983, the Board reduced the
[ 109 Pa. Commw. Page 533]
assessment to $36,000.00 for the year 1982. The Board's order also fixed the 1983 assessment at $36,000.00 in response to an appeal of the 1983 assessment filed by the taxpayers on February 17, 1983. The taxpayers appealed the Board's decision to the Common Pleas Court on June 24, 1983. The prothonotary assigned Docket Number G.D. 83-10533 to the appeal.
The appeal was ordered to compulsory arbitration before a panel of arbitrators pursuant to Allegheny Court Rule No. 1301, which relies upon Pa. R.C.P. No. 1301, which generally gives a common pleas court the authority to determine whether there shall be arbitration in its judicial district. Judicial arbitration is governed by Sections 7361-62 of the Judicial Code (Code), 42 Pa. C.S. §§ 7361-62.
The arbitrators' award on October 6, 1983, reduced the market value of the taxpayers' property to $132,000.00.
On November 7, 1983, (legally within the thirty-day statutory appeal period*fn1), the taxpayers filed a pleading in the Allegheny County Court of Common Pleas entitled:
NOTICE OF APPEAL RE: APPEAL REAL ESTATE TAX APPRAISERS
The taxpayer typed the original Docket Number G.D. 83-10533 on the cover sheet. The caption on the first page read:
PETITION FOR APPEAL FROM BOARD OF PROPERTY ASSESSMENT, ...