Consequences of Filing Tax Appeal Beyond the 30-Day Appeal Period
In Wilkes-Barre Holiday Inn v. Luzerne County Board of Assessment Appeals and Wilkes-Barre Area School District, 674 A.2d 1181 (Pa. Cmwlth. 1996), the taxpayer received the Board of Assessment's decision notice bearing the date May 23, 1991, and filed an appeal on June 28, 1991, beyond the 30-day appeal period. Although "May 23, 1991" was not specified as the mailing date, the notice stated that the taxpayer could appeal the Board of Assessment's decision within 30 days from the date of the notice.
The Court held that the notice sufficiently made the taxpayer aware that it had 30 days from May 23, 1991, to file an appeal with the trial court, even though it lacked a mailing date.