Appeal from Common Pleas Court, Blair County; Honorable Eugene A. Creany, SEN. JUDGE SPECIALLY PRESIDING.
M. David Halpern, Jubelirer, Carothers, Krier & Halpern, Altoona, for appellant.
Merle K. Evey, Evey, Routch, Black, Dorezas, Magee & Andrews, Hollidaysburg, for appellee.
Crumlish, Jr., President Judge, and Craig, Doyle, Barry, Palladino, McGinley and Smith, JJ. Crumlish, Jr., President Judge, concurring.
[ 130 Pa. Commw. Page 64]
Quad Associates (Quad) appeals an order of the Court of Common Pleas of Blair County*fn1 dismissing its motion for post-trial relief. For the reasons which follow we affirm.
Quad is the assessed owner of improved real estate in the Township of Logan, Blair County. Blair County assessed the property at $1.26 million for 1987. Quad filed a timely tax assessment appeal with Blair County Board of Assessment Appeals (Board) which refused to reduce the assessment. Quad appealed the order of the Board to the trial court pursuant to Section 704 of The Fourth to Eighth Class County Assessment Law (Law), Act of May 21, 1943, P.L. 571, as amended, 72 P.S. § 5453.704.
Following a hearing the trial court issued an order dated March 8, 1988 with an accompanying opinion dismissing Quad's appeal but directing the County's assessor to adjust the assessment for 1987 to reflect the proper common level ratio. In its opinion the trial judge noted that no briefs were filed or received.
[ 130 Pa. Commw. Page 65]
Following its receipt of the trial court's order Quad contacted the trial judge and advised him that, in fact, briefs had been filed. The trial judge advised Quad to file a motion for post-trial relief and that argument would be held on the motion at which Quad could present its position.*fn2 Quad filed the motion on March 18, 1988. Argument on the motion was held on April 20, 1988, and was followed by the trial court's order of June 3, 1988. Quad appealed this order.
On January 30, 1989, this Court issued an order directing the parties to file supplemental briefs addressing the question of the timeliness of Quad's appeal. Briefs were filed, the ...