Legal Opinion
Union Electric Corp. v. Board of Property Assessment, Appeals & Review of Allegheny County
Commonwealth Court of Pennsylvania
Decided December 21, 1998No. Nos. 1664 and 1565 C.D. 1998PublishedCited by 5 opinions
1Opinion of the Court
PELLEGRINI, Judge.
Union Electric Corporation and Kohn, Inc. (collectively, Taxpayers) appeal from an order of the Court of Common Pleas of Allegheny County (trial court) quashing their tax assessment appeals and not accepting their appeals nunc pro tunc.
Taxpayers are the owners of separate properties located in Allegheny County (County). In January 1996, Taxpayers received their real estate assessment notice for tax year 1996. Section 11 of the General County Assessment Law, 72 P.S. 5452.111 requires that all appeals be filed no later *824than the last day in February of the year for which the…
2Cases cited8 opinions
- Volunteer Firemen's Relief Ass'n v. MinehartSupreme Court of Pennsylvania · 1967
- Hanoverian, Inc. v. Lehigh County Board of AssessmentCommonwealth Court of Pennsylvania · 1997
- Commonwealth v. DiMeglioSupreme Court of Pennsylvania · 1956
- Connor v. Westmoreland County Board of Assessment AppealCommonwealth Court of Pennsylvania · 1991
- Kaminski v. Montgomery County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- In re Canvass of Absentee Ballots of November 4, 2003 General ElectionCommonwealth Court of Pennsylvania · 2003
- Allegheny General Hospital v. Bureau of Workers' Compensation Fee Review Hearing Office (SWIF)Commonwealth Court of Pennsylvania · 2016
- D.N. Hommrich v. Com. of PA, PA PUCCommonwealth Court of Pennsylvania · 2020
- N. Fick v. Lt. Col. G. Bivens, Acting Comm'r., PSPCommonwealth Court of Pennsylvania · 2026