Rule 1104 - Tax Assessment AppealsA. Caption. 1. A real estate tax assessment appeal from a decision of the Adams County Board of Assessment Appeals as to the amount of assessment for real estate tax purposes or to an exemption of real estate from payment of real estate taxes shall be captioned "Real Estate Tax Assessment Appeal" and shall be filed in the Office of the Prothonotary within the time prescribed by statute.2. The caption shall designate the party taking the appeal as Appellant and the Adams County Board of Assessment Appeals as Appellee. If the appellant is a taxing authority it shall join the owner(s) of the real estate involved as of course as a party in the assessment appeal by designating such named owner(s) in the caption as Respondent(s).B. Joinder of Appeals. Joinder of more than one real estate tax parcel in a single appeal be permitted only where the parcels are situate adjacent to each other, are titled in the name of the same owner(s), and have been joined for title and taxing purposes in a single deed.C. Contents of Appeal. A Real Estate Tax Assessment Appeal shall contain the following: 1. A caption as proscribed above.2. The name and address of the Appellant(s).3. The name and address of all titled owners of the real estate.4. The identity of the municipality and school district wherein the real estate is located.5. Reference to the decision of the Adams County Board of Assessment Appeals from which the appeal is taken. A copy of the Board's notice of decision shall be attached as an exhibit.6. A brief averment of the nature of and the reasons for the appeal.7. The written signature of the Appellant(s). If the Appellant(s) is/are individuals but constitute(s) less than all titled owners of the real estate there shall be an averment whether the Appellant(s) is/are representing the interest of all the owners. If the Appellant is a corporation the person signing the appeal shall note his/her position in the corporation.8. A verification consisting of a verified statement as "verified" is defined in Pa. R.Civ. P. No. 76.D. Service. Appellant(s) shall serve copies of the appeal by certified or registered mail or by personal service upon the Board at its official office and, unless named as the appellant, the Board of County Commissioners of Adams County, and upon the respondent owner(s) of the real estate at said owner's last known address. Within ten (10) days after the filing of the Real Estate Tax Assessment Appeal the Appellant(s) shall file a proof of such service with the Prothonotary. Comment: It is suggested, but not required, that the Appellant(s) provide service of the appeal upon the legislative governing body of the municipality and the board of school directors of the school district wherein the real estate is located at their respective official offices, or in the absence of any official office, at the last known address of the secretary of said body.
E. Answer. No answer or responsive pleading is required to be made by any person or entity entitled to service of a copy of the Appeal or any other pleading filed during the appeal unless otherwise directed by the Court.F. Amendment. Amendment of any pleading shall be permitted as a matter of right up to the date of the pre-trial conference but after the pre-trial conference no amendment shall be permitted except upon approval by the Court.G. Intervention.1. The County of Adams or the proper municipality or school district not named as Appellee may intervene as of course during the pendency of the appeal by filing a Notice of Intervention with the Prothonotary.2. The Notice of Intervention shall contain the name of the intervening party designated as Intervenor in the caption, and shall set forth that such identified party is intervening.3. The intervenor shall serve copies of the Notice of Intervention personally or by ordinary mail upon Appellant(s), Appellee, any Respondent owner and any other intervening parties of record.4. Within ten (10) days after the filing of the Notice of Intervention the intervenor shall file a proof of such service with the Prothonotary.H. Administrative Processing. The Prothonotary shall forward the file to the President Judge, or designee, on the thirty (31st) day following the filing of the appeal.I. Pre-trial Conference. 1. Upon receipt of the file from the Prothonotary the Court shall schedule a pretrial conference or take such other action as may be deemed necessary or appropriate.2. Each party shall file a pre-trial conference memorandum as directed by the Court.3. An owner, attorney-at-law, or person with legal fiduciary responsibility, who has authority to settle the case must appear at the pre-trial conference.J. Discovery. Pre-trial discovery is permitted as agreed upon by the parties or as directed by the Court.K. Settlement. Any proposed settlement presented to the Court for approval shall indicate whether it is joined in by all owners, the County of Adams, and all relevant municipal taxing authorities. The settlement shall contain a proposed order directing that notice of the proposed settlement be given by ordinary mail to all owners or relevant municipal bodies who have not joined in the proposal giving them thirty {30) days from the date of mailing to object thereto or the proposed settlement will be considered approved by the Court.Amended effective 8/12/2024.