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PA Bulletin, Doc. No. 01-2099

THE COURTS

Title 252--ALLEGHENY COUNTY RULES

ALLEGHENY COUNTY

Civil Procedure Rules A502--A504; No. 5 of 2001, Rules Doc.

[31 Pa.B. 6390]

Order of Court

   And Now, to-wit, the 7th day of November, 2001, pursuant to action of the Board of Judges, the within new local Rules A502, A503 and A504 affecting the Civil Division of the Court of Common Pleas are adopted, effective thirty (30) days after publication in the Pennsylvania Bulletin.

By the Court

ROBERT A. KELLY,   
President Judge

Local Rule A502.  Appeals From Decisions of the Board of Property Assessment, Appeals and Review.

   (a)  Tax assessment appeals from decisions of the Board of Property Assessment, Appeals and Review shall be governed by Local Rule A503.

   (b)  Tax exemption appeals from decisions of the Board of Property Assessment, Appeals and Review shall be governed by Local Rule A504.

   ACBA Court Rules Committee Note:  Under the former Local Rule 502, there was some confusion regarding whether Local Rule 502 applied both to tax assessment appeals and to tax exemption appeals from the Board of Property Assessment, Appeals and Review. New Local Rules A503 and A504 have been adopted to address the different procedures that apply to tax assessment and tax exemption appeals. New Local Rule A502 incorporates Local Rules A503 and A504 and sets forth the procedures that apply when both a tax assessment appeal and a tax exemption appeal will be or have been filed with respect to the same subject property.

   (c)  When the Board of Property Assessment, Appeals and Review has decided both the tax exempt status and the assessed value of the subject property, a party or parties may appeal both of these decisions to the Court of Common Pleas by filing two separate appeals. The tax assessment appeal shall refer to the separately filed tax exemption appeal and shall be governed by Local Rule A503. The tax exemption appeal shall refer to the separately filed tax assessment appeal and shall be governed by Local Rule A504. The tax assessment appeal shall be stayed until such time as the Court has entered a final order with respect to the tax exemption appeal.

Local Rule A503.  Appeals From Real Estate Tax Assessment.

   The following provisions shall govern all tax assessment appeals from decisions of the Board of Property Assessment, Appeals and Review:

   ACBA Court Rules Committee Note:  Under the former Local Rule 502, there was some confusion regarding whether Local Rule 502 applied both to tax assessment appeals and to tax exemption appeals from the Board of Property Assessment, Appeals and Review. New Local Rule A503 applies only to tax assessment appeals. For procedure governing tax exemption appeals, see Local Rule A504.

   (a)  Parties.

   (1)  The following parties must be listed in the caption of the appeal:

   (i)  owner(s) of the real estate and/or taxable property;

   (ii)  the municipality in which the property is located;

   (iii)  the school district in which the property is located; and

   (iv)  the County of Allegheny.

   (2)  Any entity other than those set forth in subsection (a)(1) of this Rule must file a Petition to Intervene with the Real Estate Tax Appeal Judge in accordance with the Pennsylvania Rules of Civil Procedure to become a party.

   (b)  Caption.

   (1)  The party filing the appeal shall be designated as the appellant. All other parties shall be designated as appellees or interested parties.

   (2)  The caption and cover sheet shall clearly state whether the appeal involves commercial or residential property.

   (c)  Time For and Content of Appeals.

   (1)  An appeal from the decision of the Board of Property Assessment, Appeals and Review must be verified pursuant to Pennsylvania Rule of Civil Procedure 206.3 and filed with the Allegheny County Prothonotary within thirty days of the date of mailing of the notice by the Board.

   (2)  An appeal shall be in substantially similar form as set forth in Form ____ and shall contain the following:

   (i)  names of the parties;

   (ii)  identification of the property by address, deed book volume and page, lot and block number and whether the property is residential or commercial;

   (iii)  a concise statement of the reasons for the appeal; and

   (iv)  a copy of the decision of the Board of Property Assessment, Appeals and Review.

   (3)  No Order of Court is required to file an appeal.

   (d)  Notice.

   Appellant 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 days of the filing of the appeal and shall file proof of service thereof.

   (e)  Filing of Appeals.

   The filing of an appeal by any party shall act as an appeal by all parties.

   (f)  Withdrawal of Appeals.

   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.

   (g)  Motions.

   All motions in real estate tax assessment appeals shall be presented to the Real Estate Tax Appeal Judge.

   (h)  Board of Viewers.

   All tax assessment appeals from decisions 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.

   (i)  Discovery.

   (1)  In all cases involving non-residential property, the taxing bodies may serve a copy of ''Tax Assessment Appeal Discovery Requests,'' which are set forth in Form ____ hereto, on the taxpayer. The taxpayer shall furnish the information sought in the Discovery Requests within forty-five days after receipt thereof.

   (2)  No party may seek additional discovery through Interrogatories, Request for Production of Documents or otherwise until discovery has been sought through the ''Tax Assessment Appeal Discovery Requests.'' Parties seeking additional discovery or any discovery in cases involving residential property must petition the Real Estate Tax Appeal Judge for discovery, who may refer the petition to the Administrative Chairman of the Board of Viewers for recommendation.

   (3)  Any discovery disputes, including without limitation any Motion(s) for Protective Order or Motion(s) to Compel, shall be presented upon proper notice to the Real Estate Tax Appeal Judge.

   (4)  Discovery shall conclude sixty-five days prior to the date scheduled for conciliation.

   (j)  Conciliation.

   (1)  All appeals shall be conciliated before a hearing by a panel of the Board of Viewers assigned thereto.

   (2)  At the time of conciliation, all parties or their counsel shall be present with full authority to effectuate a settlement of the appeal.

   ACBA Court Rules Committee Note:  The Committee advises parties and counsel 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.

   (3)  If any party fails to comply with the provisions of this Rule, the Board of Viewers may include in their report a recommendation for the imposition of appropriate sanctions, including, but not limited to, attorneys' fees and costs against the party or parties failing to comply.

   (4)  At the time of conciliation, if the Board of Viewers determines that the interests of justice will not be served by continuing the proceedings before the Board of Viewers, the Board of Viewers may recommend to the Administrative Judge that the real estate tax assessment appeal be placed on a non-jury trial list. In the event that the Administrative Judge places the real estate tax assessment appeal on a non-jury trial list, the following shall apply:

   (i)  Sections (l), (m), (n), (o), (p), (q) and (r) of this Rule shall no longer apply.

   (ii)  All further proceedings shall be in accordance with the Pennsylvania Rules of Civil Procedure and Local Rule 249 III (Calendar Control Judge).

   (k)  Pre-Trial Statement in Non-Residential Tax Assessment Appeal.

   (1)  Sixty days prior to the date scheduled for conciliation of a non-residential tax assessment appeal, the appellant shall distribute to all counsel of record, or if counsel have not entered an appearance on the party(ies), and to the panel of the Board of Viewers assigned to the case a pre-trial statement. The pre-trial statement shall incorporate the following information or documents:

   (i)  a description of the use of the real estate and the nature of the real estate;

   (ii)  a list of all persons who will give testimony in the trial of this appeal;

   (iii)  a list of all exhibits which the party intends to use at trial;

   (iv)  any report, including without limitation an expert report or appraisal, of any person or entity who has been retained, employed, or consulted by the parties, who will give testimony in the trial of this appeal.

   ACBA Court Rules Committee Note:  Former Local Rule 502 required only the owner of non-residential property to file a conciliation statement. Local Rule A503 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 Rule A503 shifts the focus to 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 Rule A503 also requires parties to include in the pre-trial statement any expert reports and/or appraisals. By its terms, section (k) does not apply to residential tax assessment appeals.

   (2)  Twenty days prior to the date scheduled for conciliation of a non-residential tax assessment appeal, the appellee(s) shall distribute to all counsel of record, or if counsel have not entered an appearance on the party(ies), and to the panel of the Board of Viewers assigned to the case a pre-trial statement. The pre-trial statement shall incorporate the following information or documents:

   (i)  a description of the use of the real estate and the nature of the real estate;

   (ii)  a list of all persons who will give testimony in the trial of this appeal;

   (iii)  a list of all exhibits which the party intends to use at trial;

   (iv)  any report, including without limitation an expert report or appraisal, of any person or entity who has been retained, employed, or consulted by the parties, who will give testimony in the trial of this appeal.

   (3)  All interested parties whose interests are aligned with the appellant shall distribute their Pre-Trial Statement in accordance with subsection (k)(1) of this Rule. All interested parties whose interests are aligned with the appellee(s) shall distribute their Pre-Trial Statement in accordance with subsection (k)(2) of this Rule.

   (4)  The failure to comply with subsections (k)(1), (k)(2) and (k)(3) of this Rule shall result in appropriate relief, which may include the exclusion or limitation at trial of testimony or evidence which was not provided in the pre-trial statement or a recommendation for the imposition of attorneys' fees and costs against the party or parties failing to comply.

   (l)  Hearing.

   (1)  The Board of Viewers shall schedule a hearing and shall provide notice of the hearing to all parties and/or counsel of record.

   ACBA Rules Committee Note:  The Committee advises parties and counsel 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.

   (2)  The hearing shall be recorded by a court reporter.

   (3)  The Board of Viewers, at its discretion, may continue the hearing.

   (m)  Report.

   Following the hearing, the Board of Viewers shall file its written Report and Recommendation with the Court. The Court, after review, may accept the Report by filing an Interim Order, or reject the Report and remand for further proceedings.

   (n)  Objections.

   If the Court accepts the Board of Viewers' Report and Recommendation, the parties may file objections to the Report and Recommendation within ten days of receipt of the Court's Interim Order. Objections must be accompanied by a certification of counsel that the trial transcript, or necessary portions thereof, have been ordered from the court reporter. Copies of the objections and certification shall be served on all counsel of record or if counsel have not entered their appearance on the party(ies), the Board of Viewers and the Court.

   (o)  Briefs on Objections.

   Within twenty days of the date on which the transcript is filed of record, the moving party shall file a Brief in Support of Objections and shall serve a copy on all counsel of record or if counsel have not entered their appearance on the party(ies), and the Court. The Brief in Support of Objections shall refer to transcript page numbers where possible. The moving party's failure to file a Brief in Support of Objections shall constitute a waiver of all issues which could have been raised therein.

   (p)  Opposing Briefs.

   Within twenty days after the moving party has filed its Brief in Support of Objections, responding parties shall file their Briefs in Opposition to Objections and serve a copy on all counsel of record or if counsel have not entered their appearance on the party(ies), and the Court.

   (q)  Oral Argument.

   After the date set for Briefs in Opposition to Objections has passed, the moving party shall notify the Court that the matter is ripe for argument by filing a Notice That Matter is Ripe for Oral Argument in the same form as that set forth in Form ____ . The moving party shall serve a copy of this Notice on all counsel of record or if counsel have not entered their appearance on the partie(ies). Upon the filing of this Notice, the Court shall schedule oral argument.

   (r)  Final Order.

   In the event that none of the parties file Objections as described above, the Report and Recommendation shall become the final Order of the Court.

FORM ______

   IN THE COURT OF COMMON PLEAS OF
ALLEGHENY COUNTY, PENNSYLVANIA

(Name),CIVIL DIVISION
Appellant,   No. B.V. _____
v.
(Name or Names),COMMERCIAL/
RESIDENTIAL (choose
one) REAL ESTATE
INVOLVED
Appellees.   

INTERESTED PARTIES (if applicable):

(Names)

PETITION FOR ASSESSMENT APPEAL FROM ADJUDICATION OF THE BOARD OF PROPERTY ASSESSMENT, APPEALS AND REVIEW

   AND NOW, comes (name) and files the within Petition for Assessment Appeal from Adjudication of the Board of Property Assessment, Appeal and Review, and in support thereof states as follows:

   1.  Appellant is the owner of commercial/residential real estate and/or taxable property known as (name of business and address) (the ''Property''). The Property is recorded at (deed book volume and page) and has been assigned lot and block number (fill in).

   2.  The County of Allegheny, the (town) and the (school district) are the taxing bodies interested in the taxable status of the Property.

   3.--6.  (see below)

or

   1.  Appellant is a political subdivision of the Commonwealth of Pennsylvania and is a taxing body having a cognizable interest in the taxable status of the property which is the subject of this appeal. (Other taxing bodies) also have a cognizable interest in the taxable status of the property which is the subject of this appeal.  

   2.  (Name) is the owner of the commercial/residential real estate and/or taxable property which is the subject of this appeal (the ''Property''). The Property is located at (address). The Property is recorded at (deed book volume and page) and has been assigned lot and block number (fill in).  

   3.  The Board of Property Assessment, Appeals and Review of Allegheny County (the ''Board'') is authorized to assess and value real property for the purpose of taxation and to hear appeals from these assessments by aggrieved parties.  

   4.  The Board made an assessment of the Property. (Name) appealed from this assessment to the Board asking that the assessment be reduced/raised.  

   5.  Following a hearing, the Board disposed of the appeal by not changing/reducing/raising the assessment. A copy of the Board's adjudication notice is attached hereto and incorporated herein as Exhibit A.  

   6.  Appellant is aggrieved by the Board's adjudication. Specifically, Appellant avers, on information and belief, that the assessment is unfair, unreasonable and excessive/too low. Appellant further avers as follows (list all that apply):

   a.  The assessment is not equal or uniform with other properties similarly located in the County of Allegheny.  

   b.  The ratio between the market value and the assessment value of the Property is substantially higher than numerous other similar properties located in the County of Allegheny.  

   c.  There is a complete lack of uniformity in the assessment of real estate within the County of Allegheny which makes the Property assessment unjust, unreasonable and discriminatory.  

   d.  (Any other now known reason.)

   e.  Other such reasons as will be developed at the time of hearing.

   WHEREFORE, Appellant requests this Honorable Court to increase/decrease the assessment to such amount as may be right and proper.

   (date)                              (signature)

FORM ______

NOTICE THAT MATTER IS RIPE FOR ORAL ARGUMENT AND

   AND NOW, comes (name) and notifies this Honorable Court pursuant to Local Rule A503(q) that this matter is ripe for oral argument and requests that this Honorable Court schedule oral argument at its convenience.

   (date)                               (signature)

FORM ______

TAX ASSESSMENT APPEAL DISCOVERY REQUESTS

   AND NOW, comes (name) and serves the within Tax Assessment Appeal Discovery Requests upon (name). Pursuant to Local Rule A503(i), all applicable responses to these Requests must be furnished within forty-five days after the receipt of these Requests.

REQUESTS FOR DOCUMENTS

   Please produce a copy of the following:

   1.  Any and all surveys (land, structural, environmental, etc.), building plans and site plans showing design construction and location of the subject property.

   2.  Any and all mortgages, promissory notes, deeds, and agreements of sale made or assumed on the subject property within the last three years and the corresponding closing statements.

   3.  Any and all appraisals or evaluations on the subject property which have been made during the last three years.

   4.  Any and all loan applications of any kind involving or relating to the subject property which have been signed or submitted within the past three years.

   5.  Any and all leases, land leases, agreements, licenses, occupancy schedules, rent schedules (or rolls) relating to the subject property for the last three years.

   6.  Any and all written listing agreements, offers to purchase or offers to sell the subject property made within the last three years.

   7.  Any and all soil tests or mineral evaluations, permit requests, permits, requests relative to zoning or a zoning variance, or similar applications or requests to any governmental body within the past three years concerning the subject property and the result of any such applications or requests.

   8.  Any and all federal and state Income Tax Returns and audited financial statements with respect to the subject property within the last three years.

   9.  Any and all corporate or partnership prospectus or private placement memorandum that contain any reference to the value of the subject property within the last three years.

   10.  Any and all insurance policies and/or binders covering the subject property, its building contents, buildings or any business located thereon from the last three years.

   11.  Any and all documents which describe in whole or in part any physical improvements to the subject property (whether by the owner or by a tenant) within the last three years.

   12.  Any and all documents listing or describing capital improvement(s) made to the subject property over the past three years including the costs of the capital improvements and the completion date(s).

   13.  Any and all documents relating to leasing commissions paid with respect to the subject property over the last three years including the corresponding tenant space, the commission paid, and the date.

INTERROGATORIES

   Please provide the following information:

   1.  The name, address and telephone number of the person to contact regarding conducting an inspection of the subject property.

   (Date)                                     (Signature)

Local Rule A504.  Appeals From Real Estate Tax Exemption.

   The following provisions shall govern all tax exemption appeals from decisions of the Board of Property Assessment, Appeals and Review:

   ACBA Court Rules Committee Note:  Under the former Local Rule 502, there was some confusion regarding whether Local Rule 502 applied both to tax assessment appeals and to tax exemption appeals from the Board of Property Assessment, Appeals and Review. Local Rule A504 has been added to specifically address procedures governing tax exemption appeals. For procedure governing tax assessment appeals, see Local Rule A503.

   (a)  Parties.

   (1)  The following parties must be listed in the caption of the appeal:

   (i)  owner(s) of the real estate and/or taxable property;

   (ii)  the municipality in which the property is located;

   (iii)  the school district in which the property is located; and

   (iv)  the County of Allegheny.

   (2)  Any entity other than those set forth in subsection (a)(1) of this Rule must file a Petition to Intervene with the Real Estate Tax Appeal Judge in accordance with the Pennsylvania Rules of Civil Procedure to become a party.

   (b)  Caption.

   (1)  The party filing the appeal shall be designated as the appellant. All other parties shall be designated as appellees or interested parties.

   (2)  The caption and cover sheet shall clearly state that it is a tax exemption appeal.

   (c)  Time For and Content of Appeals.

   (1)  An appeal from the decision of the Board of Property Assessment, Appeals and Review must be verified pursuant to Pennsylvania Rule of Civil Procedure 206.3 and filed as a General Docket case with the Allegheny County Prothonotary within thirty days of the date of mailing of the notice by the Board.

   (2)  An appeal shall contain the following:

   (i)  names of the parties;

   (ii)  identification of the property by address, deed book volume and page, and lot and block number;

   (iii)  a concise statement of the reasons for the appeal; and

   (iv)  a copy of the decision of the Board of Property Assessment, Appeals and Review.

   (3)  No Order of Court is required to file an appeal.

   (d)  Notice.

   Appellant 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 days of the filing of the appeal and shall file proof of service thereof.

   (e)  Filing of Appeals.

   The filing of an appeal by any party shall act as an appeal by all parties.

   (f)  Withdrawal of Appeals.

   No appeal may be withdrawn without the consent of all other parties or leave of court.

   (g)  In all other respects, tax exemption appeals from decisions of the Board of Property Assessment, Appeals and Review shall be governed by the Pennsylvania Rules of Civil Procedure and the Allegheny County Local Rules governing civil actions assigned to an individual judge.

[Pa.B. Doc. No. 01-2099. Filed for public inspection November 21, 2001, 9:00 a.m.]



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