Court Opinion

ID: 9757060
Source: CourtListenerOpinion
Date Created: 2023-08-28 22:17:04.541575+00
Date Added: 2024-06-11T07:28:34.522721
License: Public Domain

MANDERINO, Justice,
concurring.
The only issue before us is whether one can properly be required to post an appeal bond as a condition to the exercise of the right to appeal an adverse ruling of the Board of Finance and Revenue. Section 1104 of the Fiscal Code, Act of April 9, 1929, P.L. 343, 72 P.S. § 1104 specifies that,
“(b) Except when all tax, interest and penalty due with respect to the appeal has been paid, the party appealing, other than the Commonwealth, shall enter sufficient security, before the Commonwealth Court within sixty (60) days next after the filing of the appeal to prosecute the appeal with effect, to pay all costs and charges which the *19court shall award, and any sum of money which shall appear by the judgment of the court to be due by such party to the Commonwealth.”
Appellant argues here that Article 5, Section 9 of the Pennsylvania Constitution, guarantees the right to appeal without qualifications. I agree. Article 5, Section 9, states that,
“There shall be a right of appeal in all cases to a court of record from a court not of record; and there shall also be a right of appeal from a court of record or from an administrative agency to a court of record or to an appellate court, the selection of such court to be as provided by law; and there shall be such other rights of appeal as may be provided by law.”
This constitutional right to appeal is not conditioned, and the courts should not write any burdensome conditions into it. I therefore agree with the majority that the order requiring appellant to post security in the amount of $200,-000 must be reversed.
Because there is no issue before us concerning the effect of the tax liens and the Commonwealth’s rights pursuant to any such liens, I express no opinion on the matter; to do so would be merely to express an advisory opinion.
NIX, J., joins in this opinion.