Commonwealth v. Niemeyer Oldsmobile, Inc.

*394Dissenting Opinion by

Judge Kramer:

I respectfully dissent. While I am in complete accord with the conclusion of the majority that the mailing of a petition for review of assessment is not the filing of the same, which principle was firmly decided in Walsh v. Tucker, 8 Pa. Commonwealth Ct. 181, 302 A. 2d 522 (1973), I cannot agree with the result of the majority for the reason that I believe Section 234 of the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P. L. 6, 72 P.S. §7234, violates the constitutional rights of Niemeyer Oldsmobile, Inc. (Niemeyer) under the Equal Protection Clause…