Millcreek Township School District v. Erie County Board of Assessment Appeals

FLAHERTY, Judge.

Millcreek Township School District (District) appeals from an order of the Court of Common Pleas of Erie County (trial court) which granted the motion to dismiss its appeal filed by the Erie County Board of Assessment Appeals (Board) and Davis B. Oas (Oas), collectively Appellees. We reverse and remand to the trial court for further proceedings.

In 1972, the Erie County Assessment Office entered an assessment on property owned by Oas. In 1997, the Assessment office determined that there should be “no change” to the assessment of Oas’ property. At all times, Oas’ property has…