As amended through February 1, 2024
Rule 14A - TAX ASSESSMENT APPEALSI. Real Estate Tax Assessment Appeal(a) An appeal from a decision of the Schuylkill County Board of Assessment Appeals ("Board") shall be captioned "Real Estate Tax Assessment Appeal" and shall be filed with the Prothonotary within the time prescribed by statute.(b) The Real Estate Tax Assessment Appeal shall contain the following:(1) Caption designating the named party taking the appeal as Appellant, the Board as Appellee, and if Appellant is a taxing authority it shall join the owner of the real estate involved as of course as a party in the assessment appeal by designating such named owner in the caption as Respondent ("Respondent").(2) A brief description of the subject real estate, its location, the name and address of the owner and the municipality and the school district wherein the real estate is located.(3) The nature of and reasons for the appeal.(4) A copy of the Board's Notice of Final Determination and Order shall be attached as an exhibit.(c) Appellant shall serve a copy of the Real Estate Tax Assessment Appeal by certified mail upon the Board addressed to 401 North Second Street, Pottsville, Pennsylvania, 17901, and upon the Respondent at such person's last known mailing address.(d) Appellant shall file a Certificate of Service with the Prothonotary within five (5) days of the filing of the Real Estate Tax Assessment Appeal, certifying that the appeal was served in accordance with the provisions of (c) above.(e) No response to the appeal need be made by either the Appellee or the Respondent.II. Intervention (a) The County of Schuylkill and the municipality and school district wherein the real estate is located may intervene as of course during pendency of the appeal by filing a Notice of Intervention with the Prothonotary.(b) Notice of Intervention shall contain the name of the intervening party as an additional party designated as Intervenor in the caption, and shall set forth that such identified party is intervening.(c) Intervenor shall serve copies of the Notice of Intervention by certified mail upon Appellant, Appellee, and Respondent and any other intervening parties of record.(d) Intervenor shall file a Certificate of Service with the Prothonotary within five (5) days of the filing of Notice of Intervention, certifying that the Notice of Intervention was served in accordance with (c) above.(e) No response is required to be made by any party served with a copy of a Notice of Intervention.III. Discovery(a) Depositions and Discovery shall be applicable to real estate tax assessment appeals only as permitted by the Court.IV. Pretrial Conference(a) The Court, upon application of a party, may schedule a pretrial conference.(b) The attorney attending a pretrial conference shall be the trial attorney, and such attorney, or a party in attendance without counsel, shall be prepared to discuss the status of the case as well as any stipulations that may be reasonably agreed to by the parties.(c) In the event of unexcused failure of trial counsel or a party without counsel to attend a pretrial conference, the conference may nevertheless be held and the presiding judge may impose such sanctions as deemed appropriate.V. Class Actions (a) Pa.R.C.P. 1701, et seq. and Sch.R.C.P. 1703, et.seq. shall be applicable to real estate tax assessment appeals.VI. Post-Trial Relief (a) Post-trial motions shall not be filed in Real Estate Tax Assessment Appeals. The decision of the trial court in all such cases is a final, appealable order.Amended effective 3/1/2021; revised 2/23/2022; amended effective 2/1/2024.