Taylor Borough Appeal

Opinion by

Mr. Justice Benjamin R. Jones,

On these appeals two municipal subdivisions attack the jurisdiction of the Court of Common Pleas of Lackawanna County to entertain appeals by two coal mining corporations from the assessment for 1961 tax purposes of their coal properties by the Board for the Assessment and Revision of Taxes of Lackawanna County [Board]. The basis of their attack is that the coal mining corporations did not properly and timely, under the provisions of the Act of June 26, 1931, as amended, 1 file a written appeal to the Board from the assessments.

The Act of 1931, supra,…