Appeal from the Order of the Court of Common Pleas of Allegheny County, in case of In Re: Appeal of Municipality of Penn Hills and Penn Hills School District from the Action of the Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania, on property of U.S. Steel Corp., Universal Atlas Cement Co., situate in the municipality of Penn Hills property owned by U.S. Steel Corp., Universal Atlas Cement Co., No. GD 84-21857.
William P. Bresnahan, with him, Ronald G. Backer, Rothman, Gordon, Foreman and Groudine, P.A., for appellants.
Leonard M. Mendelson, with him, Andrew Raynovich, Hollinshead and Mendelson, for appellee.
President Judge Crumlish, Jr., Judge Doyle, and Senior Judge Kalish, sitting as a panel of three. Opinion by Senior Judge Kalish. Dissenting Opinion by Judge Doyle.
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Appellants, U.S. Steel Corp. (U.S. Steel) and Universal Atlas Cement Co., seek review of an order of the Court of Common Pleas of Allegheny County. The court dismissed an appeal from the Board of Property Assessment, Appeals and Review of Allegheny County (Board) for lack of jurisdiction. We reverse.
The Board had fixed the real estate assessment on a tract of ground in Penn Hills, which was registered in
[ 103 Pa. Commw. Page 123]
the name of Universal Atlas Cement Co. On February 29, 1984, the Municipality of Penn Hills and the Penn Hills School District (Penn Hills) filed appeals to the Board.
On March 30, 1984, by letter to the Board, U.S. Steel, as owner of the property, filed a notice of intervention in the appeal. On October 2, 1984, Penn Hills notified the Board that it was withdrawing its appeal. Nevertheless, U.S. Steel notified the Board that it was remaining in the appeal and was seeking a reduction of the assessment.
The Board proceeded with its appeal hearing on October 24, 1984, without the presence of Penn Hills but with the presence of U.S. Steel, and reduced the assessment. Penn Hills then appealed to the common pleas court.
The trial judge held that when Penn Hills withdrew its appeal before the Board, no reason remained for the Board to review its own assessment. The judge also held that the Board lost its jurisdiction over the issue, and that U.S. Steel lost its status as an intervenor. We disagree.
Rule II of the Rules and Regulations Governing Appeals Before the Board of Property Assessment, Appeals and Review (Rules), adopted by the Board, provides that appeals may be taken by the ...