Opinion
Argued October 7, 1981
November 30, 1981.
Argued October 7, 1981, before Judges MENCER, WILLIAMS, JR. and MacPHAIL, sitting as a panel of three.
Appeal, No. 70 C.D. 1981, from the Order of the Court of Common Pleas of Washington County in the case of Fred J. Sentner and Mary Jo Sentner, his wife v. County of Washington, Peters Township and School District of Peters Township, No. 7720 in Equity.
Properties reassessed for tax purposes. Property owners filed complaint in the Court of Common Pleas of Washington County seeking injunctive and declaratory relief. Preliminary objections filed. Preliminary objections sustained and complaint dismissed. SWEET, P.J. Property owners appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
Fred J. Sentner, for appellants.
Reed B. Day, with him Roger G. Rulong, Jr., Peacock, Keller, Yohe, Day Ecker, for appellee, Peters Township School District.
Fred J. Sentner and Mary Jo Sentner, his wife, have appealed from an order of the Court of Common Pleas of Washington County sustaining preliminary objections to, and dismissing, their complaint in equity seeking injunctive and declaratory relief from the reassessment of their residence property for local tax purposes.
The court below correctly concluded that the Sentners' remedy lies exclusively within the realm of the statutory appeal procedure relative to interim assessments and that it does not come within the equitable jurisdiction of the court of common pleas. We affirm the order from which appeal has been taken on the opinion of the court below dated December 12, 1980 and filed at No. 7720 in equity. See Borough of Green Tree v. Board of Property Assessments, 459 Pa. 268, 328 A.2d 819 (1974); Hudson v. Union County, 50 Pa. Commw. 378, 413 A.2d 1148 (1980); Appeal of Cedarbrook Realty, Inc., 39 Pa. Commw. 150, 395 A.2d 613 (1978).
ORDER
AND NOW, this 30th day of November, 1981, the order of the Court of Common Pleas of Washington County in the above captioned case, dated December 12, 1980, is affirmed.