Legal Opinion

Smalis v. Allegheny County Board of Property Assessment

Court of Appeals for the Third Circuit

Decided January 21, 2016No. 14-3013UnpublishedCited by 1 opinion

1Opinion of the Court

OPINION *

2Per curiam

Ernest Smalis appeals pro se from the District Court’s order dismissing his civil rights complaint for lack of subject matter jurisdiction. 1 For the reasons that follow, we will affirm that order.

I

Smalis owns commercial real estate (“the Property”) in Pittsburgh. From 1999 until early 2010, he was incarcerated for various offenses. After his release from prison, he appeared before the Allegheny County Board of Property Assessment, Appeal and Review (“BPAAR”), seeking to challenge the tax assessments on the Property for tax years 2000 through 2009. After the BPAAR denied that…

3Cases cited3 opinions

  1. Batchelor Ex Rel. R.B. v. Rose Tree Media School DistrictCourt of Appeals for the Third Circuit · 2014
  2. Berne Corp. v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 2009
  3. Gass v. County of Allegheny, PennsylvaniaCourt of Appeals for the Third Circuit · 2004

4Cited by1 opinion

  1. Smalis v. City of Pittsburgh School DistrictDistrict Court, W.D. Pennsylvania · 2016

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