Alle. Cnty. Pa. 503
The following provisions shall govern all tax assessment appeals from the Disposition of Appeal from Real Estate Assessment of the Board of Property Assessment Appeals and Review:
Note: Under the former Local 502, there was some confusion regarding whether Local 502 applied both to tax assessment appeals and to tax exemption appeals from the Board of Property Assessment Appeals and Review. New Local 503 applies only to tax assessment appeals. For procedure governing tax exemption appeals, see Local 504.
Note: The Petitioner, in filing a Petition for Appeal from Disposition of the Board of Property Assessment Appeals and Review, is deemed to have raised all challenges to the assessment that the law permits.
Petitioner shall give notice of the appeal by first class mail, postage prepaid, to all parties and the Board of Property Assessment Appeals and Review, within seven (7) days of the filing of the appeal, and shall file proof of service thereof.
The filing of an appeal by any party shall act as an appeal by all parties.
No appeal may be withdrawn without the consent of all other parties or leave of court. Any party who fails to appear at the conciliation without prior notice to the Board of Viewers shall be deemed to have consented to the withdrawal of the appeal.
All motions in real estate tax assessment appeals shall be presented to the Real Estate Tax Appeals Judge.
All tax assessment appeals from a Disposition of Appeal from Real Estate Assessment of the Board of Property Assessment Appeals and Review shall be assigned to a Board of Viewers appointed by the Administrative Judge of the Civil Division pursuant to 72 P. S.§ 5020-518.1.
Note: Parties and counsel are advised to pay particular attention to the notice of conciliation. In appropriate cases, the conciliation and hearing may be scheduled on the same day. In such instances, the parties must appear at the conciliation ready to move directly into a hearing if the conciliation does not result in settlement.
Note: Former Local 502 required only the owner of non-residential property to file a conciliation statement. Local 503 has been redrafted to require, in an appeal of non- residential property, both the taxpayer and the taxing bodies to file pre-trial statements. In conjunction with the change from a "conciliation" statement to a "pre-trial" statement, new Local 503 shifts the focus of the parties' anticipated evidence at trial and eliminates the need to list information that will not be part of the party's case at trial. Local 503 also requires parties to include in the pre-trial statement any expert reports and/or appraisals. By its terms, this subsection (12)does not apply to residential tax assessment appeals.
Note: Parties and counsel are advised to pay particular attention to the notice of hearing. In appropriate cases, the conciliation and hearing may be scheduled on the same day. In such instances, the parties must appear at the conciliation ready to move directly into a hearing if the conciliation does not result in settlement.
Following the hearing, the Board of Viewers shall file its written Special Masters Report and Recommendation with the Department of Court Records, Civil Division. This Special Masters Report along with a Notice in substantially similar form as set forth in Notice (FORM 503(14)) (see sub20(c) below), shall be provided to all counsel or parties if not represented by counsel pursuant to Local 205.4(g).
Note: If, through no inaction on the part of the objecting party the court reporter is unable to meet the deadline set e-filing of the transcript in the letter from the Administrative Chair, the objecting party may ask for an extension of time from the Administrative Chair.
Note: If a Brief in Support of Objections has been filed by a taxing body, other taxing bodies may rely on that brief, and in such event the Administrative Chair will not send a FORM 503(16A) letter to the other taxing bodies.
Note: If a Brief in Opposition has been filed by a taxing body, other taxing bodies may rely on that brief, and the Administrative Chair will not send a FORM 503(17) letter to the other taxing bodies.
After the filing date set for Briefs in Opposition to Objections has passed, the objecting party shall notify the Board of Viewers that the matter is ripe for decision by electronically filing a Notice That Matter is Ripe for Decision (FORM 503(18)) (see subsection (20)(i)(below). The objecting party shall serve a copy of this Notice on all counsel of record or if counsel have not entered their appearance on the party(ies), and upon the Board of Viewers. Upon the filing of this Notice, the Court shall schedule oral argument or decide the objections on the briefs without oral argument.
In the event that none of the parties files Objections as described above, the Special Masters Report and Recommendation shall become the final Order of Court. The Administrative Judge of the Civil Division, or another judge assigned by the Administrative Judge, will enter an Order of Court to this effect.
FORM 503(3) Petition for Assessment Appeal
IN THE COURT OF COMMON PLEAS OF ALLEGHENY COUNTY, PENNSYLVANIA, CIVIL DIVISION
(Name) | CIVIL DIVISION |
Petitioner | BV No ___________________ |
v. | |
(Names or Names) | COMMERCIAL / RESIDENTIAL (Choose one) |
Respondents | REAL ESTATE INVOLVED |
INTERESTED PARTIES (if applicable) | Petition for Appeal form Disposition of the Board of Property Assessment Appeals and Review |
(Names) |
PETITION FOR APPEAL FROM DISPOSITION OF THE BOARD OF PROPERTY ASSESSMENT APPEALS AND REVIEW
This Petition for Appeal from Disposition of the Board of Property Assessment Appeals and Review is filed pursuant to Local 503(3) by (name):
WHEREFORE, Petitioner requests this Honorable Court to set the assessment to such amount as may be right and proper.
Date:___________________
_________________
(Signature)
NOTE: Under Pennsylvania law the Court of Common Pleas of Allegheny County can increase or decrease the assessment, no matter who appealed.
FORM 503(10) Tax Assessment Appeal Discovery Requests
[CASE CAPTION, INCLUDING DOCKET NUMBER]
AND NOW, comes (name) and serves the within Tax Assessment Appeal Discovery Requests upon (name). Pursuant to Local 503(10), all applicable responses to these Requests must be furnished within forty-five (45) days after the receipt of these Requests.
REQUESTS FOR DOCUMENTS
Please produce a copy of the following:
INTERROGATORIES
Please provide the following information:
Date:___________________
___________________
(Signature)
FORM 503(14) NOTICE
NOTICE
Pursuant to the provisions of 72 P.S. § 5020-518.1(c) and Local 503(9), attached is the Report of the Special Master.
Any party objecting to the Report shall file Objections at the Secondary Desk of the Department of Court Records, Civil Division, on the First Floor of the City-County Building, 414 Grant Street, Pittsburgh, PA 15219, with ten (10) days of the receipt of this Notice. Objections must be accompanied by a certification of counselor of the objecting party, if unrepresented, that the trial transcript, or necessary portions of the transcript, have been ordered from the Court Reporter's Office (Room 415, County Office Building, 412-350-5414) and paid for by the objecting party. Copies of the Objections and certification shall be served on the Administrative Chair of the Board of Viewers (Room 811, CityCounty Building) and on all counsel of record or the parties, if unrepresented.
In the event that none of the parties' files Objections, the Report and Recommendation of the Special Master will be adopted as the final Order of Court.
Date:___________________
__________________________
ADMINSTRATIVE CHAIR BOARDADMINSTRATIVE CHAIR BOARD OF VIERWERS
Re: [case name and docket number]
Dear [Objecting Party],
It has been ninety (90) days since you filed your Objections to the master's Report in the subject case and no trial transcript has been filed with the Department of Court Records, Civil Division. You must contact the court reporter and the transcript must be paid for and filed within thirty (30) days of the date of this letter. See Local 503(15).
If the transcript has not been paid for and filed within thirty (30) days of the date of this letter, A COURT ORDER PURSUANT TO LOCAL 503(15)(b) WILL BE ISSUED OVERRULING THE OBJECTIONS WITH PREJUDICE.
Very truly yours,
Administrative Chair, Board of Viewers
[CAPTION INCLUDING DOCKET NUMBER]
ORDER OF COURT
On this day of ____, 20, it appearing that ninety (90) days after the Objections in this case were filed, a letter dated was mailed by the Board of Viewers' Administrative Chair to the objecting party; this letter stated that within thirty (30) days from the date of the letter, the trial transcript must be paid for and filed; thirty (30) days have passed since the date of the letter; and the transcript has not been filed.
IT IS ORDERED THAT, pursuant to Local 503(15)(b) the objections in this case are overruled with prejudice.
BY THE COURT:
___________________
Re: [case name and docket number]
Dear [Objecting Party],
It has been twenty (20) days since the transcript in the referenced case was filed with the Department of Court Records, Civil Division. Pursuant to Local 503(16)(a), your brief is now overdue. If it is not filed and served within twenty (20) days of the date of this letter, A COURT ORDER PURSUANT TO LOCAL 503(16)(b) WILL BE ISSUED OVERRULING YOUR OBJECTIONS WITH PREJUDICE.
Very truly yours,
Administrative Chair, Board of Viewers
[CAPTION INCLUDING DOCKET NUMBER]
ORDER OF COURT
On this day of ____, 20 ___, it appearing that twenty (20) days after the transcript in this case was filed, a letter dated was mailed by the Board of Viewers' Administrative Chair to the objecting party; this letter stated that if a brief is not filed by the objecting party and served within twenty (20) days of the date of the letter, a court order will be issued overruling the objections with prejudice; twenty (20) days have passed since the date of the letter; and the objecting party has not filed a brief,
IT IS ORDERED THAT, pursuant to Local 503(16)(b) the objections in this case are overruled with prejudice.
BY THE COURT:
____________________
Re: [case name and docket number]
Dear [Opposing Party]:
It has been twenty (20) days since the Objecting Party filed a Brief in Support of Objections and no brief in opposition has been filed by you. If no Brief in Opposition is filed and served within (20) days of the date of this letter, the decision will be made without reference to any brief that you may file thereafter.
[CASE CAPTION, INCLUDING DOCKET NUMBER]
NOTICE THAT MATTER IS RIPE FOR DECISION
AND NOW, comes (name) and notifies this Honorable Court pursuant to Local 503(18) that this matter is ripe for decision and requests that this Honorable Court schedule oral argument or decide the objections on the briefs at its convenience.
A Brief in Opposition to the Objections has has not (please check appropriate line) been filed.
Date:___________________
__________________________
(Signature
Alle. Cnty. Pa. 503