As amended through January 1, 2019
Rule *920 - Board of Assessment Appeals(a) The Pennsylvania Rules of Civil Procedure shall be applicable to all assessment appeals filed in Montgomery County before the Court of Common Pleas. Nothing in this rule shall be construed to limit discovery as permitted under the Pennsylvania Rules of Civil Procedure.(b) In all cases where an appeal is taken from a real estate assessment fixed by the Board of Assessment Appeals, the petition for allowance of appeal shall have the parcel numbers of the property being appealed in the caption and shall have attached to it a photocopy of the appealed from order of the said Board and shall have attached to it a proposed preliminary decree which shall provide: (1) that the appeal to Court is permitted and said case is to proceed in conformity with the Pennsylvania Rules of Civil Procedure;(2) that within five days from the date of the preliminary decree, appellant shall serve a copy of the petition and preliminary decree upon the said Board, upon the Board of County Commissioners of Montgomery County, the governing body of the municipality and the Board of School Directors of the school district in which the real estate is situate and their Solicitors, and upon the property owner, if the property owner is not the appellant;(3) that the taxing authorities of the aforesaid and the property owner, if the property owner is not the appellant, be and are hereby entitled to intervene as parties appellee.(c) Appellant, within 60 days of filing the appeal, shall provide to appellee and intervening parties a copy of their appraisal report (which need not be the trial report) with copies of income and expense statements and rent rolls (if applicable) for the last three years. In cases where a taxing authority is the appellant, the appraisal report must be provided to appellee and intervening parties within 60 days of appellant's receipt of discovery requested of the taxpayer, including but not limited to inspection of the subject property provided that the taxing authorities forwarded their discovery requests to the taxpayer within 30 days of filing their appeal. Where exemption is the sole issue, this paragraph is not applicable.(d) The appeal shall be forwarded by the Court Administrator to the Court for a settlement conference upon the filing of a trial praecipe signed by all counsel of record.(e) A settlement conference shall be convened by the Court upon the filing of a trial praecipe which shall be attended by the appellant and all intervening parties. All parties must have a preliminary evaluation of the subject property at the conference and be prepared to exchange information with opposing counsel. Expert witnesses may attend the conference but are not required to do so.(f) If the assessment appeal is not settled, the Court shall place the matter in the trial pool. The parties shall exchange expert appraisal reports, to be used at trial, within 10 days of the receipt of notice of the first trial listing.