Union Electric Corp. v. Board of Property Assessment, Appeals & Review

OPINION

NIGRO, Justice.

Appellants Union Electric Corporation and Kohn, Inc. appeal from the order of the Commonwealth Court affirming the order of the Court of Common Pleas of Allegheny County (“trial court”) quashing their tax assessment appeals as untimely and refusing to accept their appeals nunc pro tune. For the reasons set forth below, we reverse.

The relevant facts are undisputed. Appellants are owners, in fee, of property located in the City of Pittsburgh, Allegheny County. In January of 1996, Appellants received real estate assessment notices for their property for the 1996 tax year.…