Appeal from Common Pleas Court, Berks County, Honorable Frederick Edenharter, Judge.
Joseph E. DeSantis, with him, David J. Batdorf, DeSantis, Schmehl & DeSantis, Reading, for appellant.
Joseph C. Mossop, with him, James S. Rothstein, Reading, for Berks County Bd. of Assessment Appeals.
David M. Kozloff, with him, Ronald E. Cirba, Kozloff, Diener, Payne & Fegley, Wyomissing, for Truck Terminal Motels of America, Inc.
Craig and Barry, JJ., and Kalish, Senior Judge. Kalish, Senior Judge, dissenting.
[ 127 Pa. Commw. Page 410]
The Tulpehocken Area School District (School District) appeals an order of the Court of Common Pleas of Berks County which, pursuant to a stipulation between Truck Terminal Motels of America, Inc. (taxpayer) and the Berks County Board of Assessment Appeals (Board), assessed the taxpayer's property at $184,000.00.
In October of 1987, the Board assessed the taxpayer's property at $250,000.00. The taxpayer filed an appeal with the Court of Common Pleas of Berks County pursuant to Section 9 of the Third Class County Assessment Law, Act of June 26, 1931, P.L. 1379, as amended, 72 P.S. § 5350 (Supp.1988-89) and Sections 518.1 and 518.2 of the General County Assessment Law, Act of May 22, 1933, P.L. 853, as amended, § 518.1 added by Act of December 28, 1955, P.L. 917, as amended, § 518.2 added by Act of December 13, 1982, P.L. 1160, as amended, 72 P.S. §§ 5020-518.1--5020-518.2 (Supp. 1988-89). By letter of November 28, 1987, the solicitor for the Board informed the School District's attorney of the taxpayer's appeal and asked if the School District wished to intervene. The School District's attorney responded by letter of January 12, 1988, that it did not wish to intervene.
The Board and the taxpayer engaged in negotiations which resulted in a stipulation by them that the assessed value of the property was $184,000.00. The trial court accepted the stipulation and entered an order to that effect. The School District filed a timely notice of appeal, thereby necessitating our review.
The School District argues that the trial court erred in reducing the assessment based upon the stipulation without conducting a hearing. Both the Board and the taxpayer argue that the School District's appeal must be dismissed because of its refusal to intervene before the common pleas court. We do not agree.
Pa.R.A.P. 501 states: " Except where the right of appeal is enlarged by statute, any ...