Rule 30 - Appeals From Real Estate Assessment (72 P.S. Section 5020-518.1)(a) Except as may otherwise be herein provided, the procedure on appeals from real estate assessment shall be governed by the provisions of Rule * 206.1(a).(b) All such appeals shall be by petition which shall be filed with the Office of Judicial Support to be time-stamped and assigned a number. A separate petition shall be filed for each separately assessed property.(c) The petitioner shall file with the petition a certification that service in conformity with Pa.R.C.P. 440 has been made upon the Board of Assessment Appeal of Delaware County and all taxing districts or property owners affected by the appeal. A copy of this certification shall also be filed with the Court Administrator.(d) Respondent shall have twenty (20) days within which to answer the petition or enter an appearance. The entry of an appearance shall be deemed to constitute an answer denying the substantive averments in the petition challenging the propriety of the assessment. Failure to answer or appear within the prescribed time may result in a forfeiture of the right to oppose the appeal.(e) The 206.1(a)(c)(i) notice shall in a separate paragraph state the amount petitioner contends to be the fair market value of the property.(f) Where the amount in controversy is not in excess of Fifty Thousand Dollars ($50,000.00), the appeal shall be arbitrated in accordance with the provisions of Rule * 1301(f) and an arbitiration date will be assigned at the call of the tax assessment appeal list. Amount in controversy shall be deemed to be the difference between the assessment amount claimed by the opposing parties multiplied by the applicable common level ratio. All other appeals will receive judicial assignment at the call of the tax assessment appeal list and shall thereafter be processed pursuant to Rule * 206.1(a)(2).(g) In appeals involving income-producing property the appellant must provide to all parties, within sixty (60) days from the date the appeal was filed, the following information: (1) Income and expense statements for three (3) years immediately prior to the year in which the appeal was filed.(2) A complete and current rent roll, to include a list of all tenants and their annual rent, the term of each lease (including any extension or renewal options), any special provisions and a sample lease.(h) All parties shall exchange appraisal reports within one hundred twenty (120) days from the date the appeal was filed. (i) Petitioner's failure to comply with sections (e), (g) or (h), m the absence of good cause, will result in the dismissal of the appeal. Respondent's failure to comply with paragraph (h), in the absence of good cause, will result in the grant of appropriate summary relief to appellant. (j) The caption of any such appeal shall include, in addition to that which is otherwise required, the names and addresses of all record owners, the address of the property in question, the municipal subdivision wherein the property is located, and the tax folio number or numbers.