In Re Appeal of Borough of Churchill

I concur with the majority’s decision to reverse and remand this matter to the Commonwealth Court for consid*92eration of the merits of this appeal because the Appellant should not be penalized for proceeding in accordance with the trial court’s instructions concerning the procedure for review of a decision in tax assessment cases. Rather than leaving it to an individual trial judge’s discretion as to whether the filing of exceptions in statutory appeals will be permitted, however, I would hold that the procedure of filing exceptions does not apply to those appeals. This would ensure that the…