Leighton Appeal

KELTON, J.,

Appellants filed a real estate tax assessment appeal with us on December 11, 1980, 50 days after the Bucks County Board of Assessment Appeals entered its order on their appeal to that board. Before us for decision, therefore, is a question which is extremely narrow and technical and which in one aspect thereof is limited in its effect to taxpayers owning real property in Bucks County.

The basic issue is whether a taxpayer who is aggrieved by an unfavorable decision of the Bucks County Board of Assessment Appeals (board) must file an appeal with this court within 30 days after the…