Rule 3190 - Real Estate Tax Assessment Appeal(a) A real estate tax assessment appeal from a decision of the Lackawanna County Board of Assessment Appeals as to the amount of assessment for real estate tax purposes or as to exemption of real estate from payment of real estate taxes shall be captioned "Real Estate Tax Assessment Appeal" and shall be fixed with the Clerk of Judicial Records within the time prescribed by statute.(b) A Real Estate Tax Assessment Appeal shall contain the following: (1) Caption designating the named party taking the appeal as Appellant, the Lackawanna County Board of Assessment Appeal as Appellee, and if Appellant is a taxing authority it shall join the owner of the real estate involved as of course as a party in the assessment appeal by designating such named owner in the caption as Respondent. (2) Brief description of the subject real estate, its location, name and address of the owner, and municipality and school district wherein the real estate is located.(3) Nature of and reasons for the appeal.(4) Reference to the decision of Lackawanna County Board of Assessment Appeals (Board) from which the appeal is taken. A Copy of the Board's notice of decision shall be attached as an exhibit.(5) Verification consisting of a certified statement as "verified" is defined in Pa. R.Civ.P. 76.(c) Appellant shall serve copies of the appeal by certified or registered mail upon the Board at its official office and, unless named as the appellant, upon the Board of County Commissioners of Lackawanna County and 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 an official office, at the last known address of the secretary of said body and upon the respondent owner of the real estate at said owner's last known address.(d) Appellant shall file with the Clerk of Judicial Records within ten (10) days of the filing of the Real Estate Tax Assessment Appeal, proof of service of copies thereof consisting of a verified statement (as "verified" is defined in Pa. R.Civ.P. 76 ) that service was made by certified or registered mail, with the sender's receipt for certified or registered mail attached thereto.(e) No response is required to be made by Appellee or by the County, municipality, school district or Respondent owner of real estate served with copy of Real Estate Tax Assessment Appeal.Amended effective November 2014.