Opinion ID: 2355272
Heading Depth: 1
Heading Rank: 1

Heading: Deigendesch and Leighton, Appellants

Text: In 1972, Eugene Lalmant and the County of Bucks entered into a contract and covenant pursuant to the provision of Act 515 whereby Eugene Lalmant covenanted his 28.5 acres of land for designated statutory uses. Mr. Lalmant died in 1975 leaving a will which devised the land to his widow, Alberta M. Lalmant. Mrs. Lalmant died in 1976 leaving a will wherein she devised the covenanted land to appellants. During the administration of the estate of Albert M. Lalmant the subject property was subdivided. Approximately 4.5 acres were conveyed to Lucille Lalmant Deighendesch and the remainder was conveyed to the appellants [8] jointly. The appellee, Board of Assessment of Bucks County, determined that the subdivision and conveyance constituted a breach of the covenant and assessed appellants for rollback taxes and interest in accordance with Act 515. The appellants were notified of the assessment by letter of September 19, 1979. The letter also informed the appellants that the assessment may be appealed within thirty days. No appeal was filed by the appellants. On April 25, 1980, appellants initiated a declaratory judgment action seeking to have the court declare that the new assessment was contrary to law. The appellee Board filed preliminary objections to strike the complaint and to quash. The trial court overruled the objections, concluding that the subdivision did not breach the covenant. On appeal, the Commonwealth Court held that the trial court should have dismissed the suit because the court lacked jurisdiction to entertain the action. [9] The Commonwealth Court correctly decided that the trial court erred in determining that it had jurisdiction in this case. The Declaratory Judgments Act, 42 Pa.C.S.A. § 7541(b) provides that: [T]he remedy provided by this [Act] shall be additional and cumulative to all other available remedies except as provided in subsection (c). Subsection (c), 42 Pa.C.S.A. § 7541(c) provides: Relief shall not be available under this subchapter with respect to any: (2) Proceeding within the exclusive jurisdiction of a tribunal other than a court. (3) Proceedings involving an appeal from an order of a tribunal. By statute, [10] review of a tax assessment, rollback or otherwise, is a proceeding within the exclusive jurisdiction of the Board of Assessment Appeals. [11] It has been held that the statutory remedy is mandatory and exclusive. See: Appeal of Cedarbrook Realty, Inc., 39 Pa.Cmwlth. 150, 395 A.2d 613 (1978). If the appellants wanted to challenge the rollback tax assessment, an appeal to the Board was the exclusive procedure. [12] Accordingly, the trial court lacked jurisdiction to hear the Declaratory Judgment Action. [13] The order of the Commonwealth Court is affirmed. FLAHERTY, J., files a concurring opinion. PAPADAKOS, J., files a concurring and dissenting opinion in which McDERMOTT, J., joins.