Opinion
No. 325 C.D. 2014
02-27-2015
Jameselda Wortham, Appellant v. Office of Administrative Review/Tax
BEFORE: HONORABLE RENÉE COHN JUBELIRER, Judge HONORABLE P. KEVIN BROBSON, Judge HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge
OPINION NOT REPORTED
MEMORANDUM OPINION BY SENIOR JUDGE FRIEDMAN
Jameselda Wortham appeals, pro se, from the January 21, 2014, order of the Court of Common Pleas of Philadelphia County (trial court), which affirmed the decision of the Tax Review Board of the City of Philadelphia's Office of Administrative Review/Tax (TRB) denying Wortham's petition for appeal because she failed to appear at the TRB's hearing. We affirm.
Wortham is the owner of property located at 2835 North Ringgold Street, Philadelphia. Wortham was delinquent on the property's water and sewer charges for the period July 26, 1994, to October 18, 2006. The City of Philadelphia (City) sent Wortham a bill on November 29, 2009, reflecting the delinquency.
On February 2, 2010, Wortham filed a petition for appeal with the TRB for review of her water and sewer charges, alleging inaccurate billing. After two continuances requested by Wortham, a Tax Review Master (Master) conducted a hearing on September 21, 2012. The Master denied Wortham's petition, and Wortham requested a rehearing before the full TRB. The TRB granted the rehearing, and, by notice mailed on April 1, 2013, scheduled the hearing for May 2, 2013. Wortham failed to appear at the May 2, 2013, hearing or to send a representative on her behalf. The City presented Wortham's water and sewer bill. The TRB found that Wortham was delinquent and, as of May 2, 2013, owed approximately $16,769.98 in unpaid water and sewer charges. The TRB determined that Wortham failed to meet her burden of establishing that her water and sewer bill was inaccurate and denied her petition.
On June 3, 2013, Wortham appealed, pro se, the TRB's May 2, 2013, decision to the trial court. The trial court heard argument on January 21, 2014. Wortham argued that there was no record of the Master or the TRB members taking oaths of office and that the TRB should be sanctioned for not filing a brief as per the trial court's scheduling order. Wortham also explained that she did not attend the May 2, 2013, TRB hearing because it would be a "tacit admission of jurisdiction." (Trial Ct. Op. at 2; Wortham Br. to Trial Ct. at 2.) The trial court affirmed the TRB. Wortham now appeals to this court.
This appeal was timely because the 30th day fell on a weekend; thus, Wortham had until the following Monday, June 3, 2013, to appeal. See Pa. R.C.P. No. 106(b).
Our review is limited to determining whether constitutional rights have been violated, whether an error of law was committed, or whether necessary findings of fact are supported by substantial evidence. Section 754(b) of the Administrative Agency Law, 2 Pa. C.S. §754(b). --------
Wortham contends that the trial court erred in affirming the TRB because there is no record of the Master or the TRB members taking oaths of office. We agree with the trial court that Wortham waived this issue because she failed to appear before the TRB. Accordingly, we affirm on the sound opinion of Judge Leon W. Tucker, entered in Wortham v. City of Philadelphia Tax Review Board, (Docket No. 293, June Term, 2013, filed April 25, 2014).
/s/_________
ROCHELLE S. FRIEDMAN, Senior Judge Judge Brobson concurs in result only.
ORDER
AND NOW, this 27th day of February, 2015, we hereby affirm the January 21, 2014, order of the Court of Common Pleas of Philadelphia County and adopt the opinion of Judge Leon W. Tucker, entered in Wortham v. City of Philadelphia Tax Review Board, (Docket No. 293, June Term, 2013, filed April 25, 2014).
/s/_________
ROCHELLE S. FRIEDMAN, Senior Judge