Ascension Manor, Inc. v. Tax Review Board

Opinion by

Judge Wilkinson, Jr.,

The narrow issue here presented is whether the Tax Review Board of the City of Philadelphia has jurisdiction to hear an appeal from a decision of the Water Department with regard to the water rate to be applied to appellant. The question is answered by Section 19-1702(1) of the Philadelphia Code which provides:

Petitions for Review(1) Every petition for review of any decision or determination relating to the liability of any person for any unpaid money or claim collectible by the Department of Collections, including, but not limited to, any tax, water or sewer…