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PA Bulletin, Doc. No. 97-1178

THE COURTS

Title 255--LOCAL COURT RULES

CHESTER COUNTY

Amendment of Tax Assessment Rules

[27 Pa.B. 3670]

Order

   And Now, July 8, 1997, the following Local Rules concerning appeals from real estate assessments is adopted by this Court, effective thirty (30) days after publication in the Pennsylvania Bulletin, in accordance with Pennsylvania Rule of Civil Procedure 239(d). It shall replace current Chester County Rules of Civil Procedure 5003.

THOMAS G. GAVIN,   
President Judge

AMENDMENT TO LOCAL RULES

Rule 5003. Appeals from Real Estate Assessment

   The following rules shall apply to all appeals from a real estate assessment determined by the Board of Assessment Appeals (Board) of Chester County. These rules apply to all appeals taken following their effective date, and may be applied as appropriate to current appeals ninety (90) days after their effective date.

Definitions

Board--the Chester County Board of Assessment Appeals

Taxing Authority--municipalities, such as school districts, boroughs, townships, and the County of Chester.

Party--appellant, the Board, and any other person or entity entitled to notice who shall enter an appearance.

Property Owner--the taxpayer, whether singular or plural, that owns the property which is the subject of an appeal.

Apraisal--an opinion of a qualified expert as the value of property.

Date of Notification--date which is stamped on the decision of the Board.

Commercial Property--any property whose purpose is to generate income for its owner.

   (a)  Filing Instructions:

   1.  An appeal from the decision of the Board shall be filed within thirty (30) days from the date of notification by the Board.

   2.  Ten (10) days after filing the appeal the appellant shall serve a copy of the appeal on the Board and all affected taxing authorities or property owners by certified mail to the Board, to the property owner at his, her, its, or their registered address as shown on the tax records, and on the taxing districts at their business address.

   3.  Within twenty (20) days of service of the appeal, the appellant shall file an affidavit of service.

   4.  For purposes of service or notice, an appellant or party may use the address provided to the Board as part of its proceedings.

   5.  The Board shall automatically be a party to any appeal unless it specifically declines that status in writing. Any taxing authority or property owner entitled to be notified of an appeal may become a party to the proceeding by filing an entry of appearance within one hundred twenty (120) days of the filing of the appeal. The entry of appearance shall be considered to deny the allegations in the appellant's petition, except for the names of the parties and the location of the taxable property. However, any party may plead additional material by way of answer or new matter, as appropriate, within thirty (30) days of becoming a party.

   (b)  Contents of Appeal:

   1.  Names and addresses of the taxpayer and the taxing districts;

   2.  Identification of the property, including street address and tax parcel number;

   3.  Reason(s) for the appeal. For the purposes of this section, where a challenge is based on fair market value, it shall be sufficient to state that the assessment pursuant to the applicable State Tax Equalization Board, common level or predetermined ratio, is excessive. Where the challenge is based on uniformity, it shall be sufficient to state lack of uniformity as the basis for the appeal. Where a challenge is based on class certification for the purposes of a class action suit, the appellant shall state with specificity the alleged error of law or abuse of discretion committed by the Board of Assessment Appeals.

   4.  Photocopy of the decision of the Board, if any.

   (c)  Discovery Procedures:

   1.  The appellant shall provide the Board and the other parties entitled to notice of the appeal with a copy of his, her, its, or their appraisal within sixty (60) days of filing the appeal. The other parties shall then have ninety (90) days from the receipt of the appellant's appraisal to provide the appellant with a counter-appraisal. Any party may designate an appraisal submitted to the Board as its appraisal for the purposes of appeal. Appraisals must certify that the appraiser's fee is not contingent upon the results of the appeal.

   2.  Any party who fails to provide an appraisal within the time frame provided by this rule or by leave of court or within such time as may be agreed to by the parties will not be allowed to present evidence of valuation at trial. This rule shall not preclude the Board from presenting County records in support of its valuation. Such records shall be admissible in evidence as official records in accordance with the requirements of the Judicial Code, 42 Pa.C.S.A. § 6103. Further, this rule shall not preclude a homeowner from presenting his own opinion as to his property's value.

   3.  In cases involving commercial properties, the taxpayer shall provide the following to all other parties within thirty (30) days of the filing of the appeal:

   (A)  Income and expense statements for three (3) years prior to the appeal year;

   (B)  A current rent roll, including a list of tenants, rental amounts, lease periods and a sample lease with any special terms or renewal options;

   (C)  The right to inspect the property at a reasonable time with notice.

   4.  The names of all witnesses to be called at trial by any party, other than rebuttal witnesses later determined, shall be provided to all other parties within one hundred fifty (150) days of the appeal date.

   5.  Additional discovery shall be by leave of court only.

   6.  The matter shall be scheduled for trial before the assigned judge after the lapse of one hundred fifty (150) days from the appeal date. Any party may request an administrative conference at any time up to one hundred twenty (120) days after the appeal date.

   7.  Masters may be appointed in cases involving a voluminous record or particularly complex issues.

   8.  Time periods may be extended for cause shown.

   (d)  Class Action Appeal:

   In all cases involving an appeal from class action certification, a full record shall be made before the Board of Assessment Appeals.

   (e)  Discontinuance:

   The party filing the appeal may discontinue the appeal prior to the time set for the first exchange of appraisals. Thereafter, the appeal may be discontinued only with the agreement of all parties, or by leave of court.

   (f)  Tax Exemption Cases:

   1.  All appeals to court from a determination of the Board of Tax Assessment Appeals involving a claimed exemption from real estate tax shall be accompanied by the full and complete transcript of the hearing before the Board, together with all documentary evidence entered as part of that record and the Board's Findings of Fact and Conclusions of Law in support of its decision.

   2.  In any appeal to the Board or to court involving a claimed exemption from real estate taxation, the property owner claiming tax exemption shall be subject to such relevant discovery by written interrogatories, deposition and production of documentary evidence as reasonably bears on the property owner's claim of tax exemption. Discovery shall be requested and completed within one hundred twenty (120) days from the requesting party's receipt of notice of the initial application to the Board. Except in cases where such discovery request has not be complied with prior to the Board's hearing, no additional discovery shall be permitted on appeal to court from the Board's decision, except by leave of court.

Comment

   This rule specifically does not require simultaneous exchange of information; instead the entity filing an appeal should bear the initial expense and burden of producing an appraisal. This rule should then conserve resources by giving the respondent the opportunity to accept the appellant's appraisal as satisfactory before ordering his or its own appraisal.

[Pa.B. Doc. No. 97-1178. Filed for public inspection July 25, 1997, 9:00 a.m.]


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