In re Appeal of Chartiers Valley School District

Opinion by

Judge Wiluiams, Je.,

This matter questions the applicability of the appeal period found in the Judicial Code1 to the provisions of the act governing Assessments in Counties of the Second Class, Act of June 21, 1939, P.L. 626, as amended, 72 P.S. §§5452.1-5452.20.

On June 26, 1981, the Board of Property Assessment, Appeals and Review of Allegheny County (Board) rendered a decision reducing the assessment on certain real estate owned by Development Dimensions International (DDI). Some forty-eight days later, on August 13, 1981, the taxing authority, Char-*594tiers Valley School District,…