Opinion
Argued March 1, 1983
May 17, 1983.
Argued March 1, 1983, before President Judge CRUMLISH, JR. and Judges ROGERS, BLATT, WILLIAMS, JR. and DOYLE.
Appeal No. 225 C.D. 1982, from the Order of the Court of Common Pleas of Beaver County in Case of Brookside Limited Partnership v. Big Beaver Falls Area School District, No. 1485 of 1981.
Property tax assessment appealed by taxpayer to the Court of Common Pleas of Beaver County. Appeal dismissed. SAWYER, P. J. Taxpayer appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
Charles S. Morrow, with him Mark B. Aronson, Behrend, Aronson and Morrow for appellant.
Wayne S. Luce, Reed, Luce, Good, Tosh McGregor, and Roberta C. Higley, for appellees.
Brookside Limited Partnership appeals a Beaver County Common Pleas Court order dismissing its appeal of a real property tax assessment. We affirm.
Big Beaver Falls Area School District petitioned the county assessor to reassess Brookside's recently completed apartment complex located in Beaver County. The reassessment increased Brookside's 1979 property tax liability. Brookside appealed to the common pleas court, arguing that the reassessment was improper. The common pleas court dismissed the appeal for lack of jurisdiction because Brookside failed to appeal first to the Beaver County Board of Assessment Appeals.
Brookside argues, without citation of authority, that no prior appeal to the Board is required. Following an examination of the law, however, we find Brookside's contention to be without merit and, thus, affirm on the able opinion of SAWYER, P. J., in BROOK side Limited Partnership v. Big Beaver Falls Area School District, ___ Pa. D. C.3d ___ (1982).
ORDER
The Beaver County Common Pleas Court order in No. 1485 of 1981, dated January 14, 1982, is hereby affirmed.