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Court staff is not able to give you legal advice or help you fill out/complete these forms. The information in this packet is not a substitute for professional legal advice. The Court assumes no responsibility and accepts no liability for actions taken by users of these documents, including reliance on their contents. If you want to obtain the services of an attorney but do not know whom to contact, please call the Pennsylvania Lawyer Referral Service at 1-800-692-7375.

Last Updated: December 19, 2022

Time for Filing Appeal – Persons or entities who are appealing the decision of the Board of Assessment Appeals must file an appeal and pay the required filing fee (please visit https://www.adamscountypa.gov/departments/prothonotary_to_review_the_current_Fee_Schedule_to_determine_the_current_fee) in the Office of the Prothonotary of Adams County within 30 days of the date of the decision of the Board. If the 30th day falls on a day when the Courthouse is closed, the appeal may be filed before the close of the next day the Prothonotary Office is open for business. Absent a showing of extraordinary circumstances involving fraud, duress, or coercion, the Court may not grant an extension of time for the filing of the appeal. If the appeal is not filed in a timely manner the Court loses jurisdiction to hear the appeal.

Form of Appeal – There is no statutory provision governing the form of the notice of appeal or the procedure and the Pennsylvania Rules of Civil Procedure are not applicable to tax assessment appeal. However, Adams County Local Rule of Judicial Administration 530 proscribes the procedure for filing the appeal1. The notice of appeal must be in legible written or typed from set forth on paper not exceeding 8.5 × 11 inches and shall set forth the name(s) and address(es) of the titled owner(s) of the real estate and/or tax parcel number, the name of the municipality and school district in which the real estate is located, a copy of the decision of the Board of Assessment Appeals being appealed, and a brief averment stating the grounds for the appeal. A sample form for appeals filed by taxpayers is available on the Adams County website: https://www.adamscountypa.gov/departments/taxservices/appeals. Additionally, for each appeal filed, the filer must complete a civil cover sheet and must provide the Prothonotary with a self-addressed, stamped envelope.

Service – After the appeal is filed, the person or entity filing the appeal must serve a copy upon the Board by certified/registered mail or by personal service and file a proof of service within 10 days (a sample proof of service form is included in this packet).

Pre-trial Conference – After the appeal is filed the Court will direct the parties to appear for a pre-trial conference. The notice of the conference will set forth what information must be produced at the time of the conference. The conference will not be continued absent extraordinary circumstances. An owner or attorney with authority to settle the case must appear at the conference.

Trial – At the time of the pre-trial conference, or shortly thereafter, the Court will set a date for trial. The procedure at trial is established by appellate case law. If the issue is valuation of the real estate the role of the Court is to determine fair market value. The initial burden is upon the taxing authority to introduce the assessment record related to the parcel at issue and once done such presentation makes out a prima facie case for the validity of the assessment. The burden then shifts to the taxpayer to present sufficient competent, credible and relevant evidence of the property's fair market value. Such evidence is presented by a qualified expert. If the taxpayer fails to introduce such evidence then the taxing authority prevails. If the taxpayer meets its burden then the taxing authority has the right to present competent evidence in an attempt to rebut the taxpayer's evidence. The Court must then evaluate the evidence and decide the value of the parcel.

1 A copy of the Adams County Rules of Judicial Administration is available for inspection at https://www.adamscountypa.gov/courts/courtadministration/localrules.

E C T I O N

S E C T I O N B

Adams County

1722

For Prothonotary Use Only: TIME STAMP

Docket No:

Commencement of Action: ☐ Complaint ☐ Writ of Summons ☐ Petition ☐ Transfer from Another Jurisdiction ☐ Declaration of Taking

Lead Plaintiff's Name: Lead Defendant's Name: Adams County Board of Assessment Appeals

Are money damages requested? ☐ Yes ☐ No Dollar Amount Requested: (check one) ☐ within arbitration limits ☐ outside arbitration limits

Is this a Class Action Suit? ☐ Yes ☒ No Is this an MDJ Appeal? ☐ Yes ☐ No

Name of Plaintiff/Appellant's Attorney: ________________ ☐ Check here if you have no attorney (are a Self-Represented [Pro Se] Litigant)

Nature of the Case: Place an "X" to the left of the ONE case category that most accurately describes your PRIMARY CASE. If you are making more than one type of claim, check the one that you consider most important.

TORT (do not include Mass Tort) ☐ Intentional ☐ Malicious Prosecution ☐ Motor Vehicle ☐ Nuisance ☐ Premises Liability ☐ Product Liability (does not include mass tort) ☐ Slander/Libel/ Defamation ☐ Other: ________________ CONTRACT (do not include Judgments) ☐ Buyer Plaintiff ☐ Debt Collection: Credit Card ☐ Debt Collection: Other __________________ __________________ ☐ Employment Dispute: Discrimination ☐ Employment Dispute: Other __________________ __________________ ☐ Other: ________________ CIVIL APPEALS Administrative Agencies ☒ Board of Assessment ☐ Board of Elections ☐ Dept. of Transportation ☐ Statutory Appeal: Other __________________ __________________ ☐ Zoning Board ☐ Other: ________________

MASS TORT ☐ Asbestos ☐ Tobacco ☐ Toxic Tort - DES ☐ Toxic Tort - Implant ☐ Toxic Waste ☐ Other: ________________ REAL PROPERTY ☐ Ejectment ☐ Eminent Domain/Condemnation MISCELLANEOUS ☐ Common Law/Statutory Arbitration ☐ Declaratory Judgment

REAL PROPERTY ☐ Ejectment ☐ Eminent Domain/Condemnation ☐ Ground Rent ☐ Landlord/Tenant Dispute ☐ Mortgage Foreclosure: Residential ☐ Mortgage Foreclosure: Commercial ☐ Partition ☐ Quiet Title ☐ Other: MISCELLANEOUS ☐ Common Law/Statutory Arbitration ☐ Declaratory Judgment ☐ Mandamus ☐ Non-Domestic Relations Restraining Order ☐ Quo Warranto ☐ Replevin ☐ Other:

____________________ ____________________________________________________

_____

PROFESSIONAL LIABILITY

☐ Dental

☐ Legal

☐ Medical

☐ Other Professional:

____________________

____________________

In Re Appeal of: -(Owner-Appellant) Tax Assessment Appeal v.

AND NOW, this ___ day of _____, 20___, (name of appellants) hereby file this Notice of Appeal, and avers as follows:

WHEREFORE, Appellant(s) request(s) that this Court allow this appeal and make such other orders and decrees as shall be just and proper.

(Name and signature of Appellant(s), Or Attorney for Appellant(s))

/ hereby verifies that the statements made in the (Name of Appellant or Attorney)

attached Notice of Appeal are true and correct, and understands that false statements made herein are subject to the penalties of 18 Pa. C.S. §4905 relating to unsworn falsification to authorities.

Date: _____

(Name and signature of Appellant(s) or Attorney for Appellant(s))

Name

V.

Plaintiff

Case No._____

Adams County Board of Assessment Appeals,

Defendant

The undersigned hereby certifies that on this date, a true and correct copy of the Tax Assessment Appeal filed _____ was served by first class mail on the other party as follows:

Adams County Board of Assessment Appeals 117 Baltimore Street, Room 202 Gettysburg, PA 17325

Date:_____

By:_____

Signature of ()Plaintiff ()Defendant