Penn. C.C.R.C.P. 5003
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- School Districts, the County of Chester and municipalities (cities, boroughs, townships).
Party-appellant, the Board, and any other person or entity entitled to notice of the appeal who or which enters an appearance.
Property Owner- as used herein, the term ''owner'' or ''property owner'' includes all owners of the property if there is more than one owner.
Date of Notification- date which appears as such on the decision of the Board.
Commercial Property-any property whose purpose is to generate income for its owner.
Penn. C.C.R.C.P. 5003