Court Opinion

ID: 9713850
Source: CourtListenerOpinion
Date Created: 2023-08-26 05:24:13.055823+00
Date Added: 2024-06-11T18:23:21.010177
License: Public Domain

McGINLEY, Judge,
dissenting.
I respectfully dissent to the majority’s conclusion that the statutory language of Section 8107~C(h)(8) of the Second Class County Charter Law (Charter Law)1, 16 P.S. § 6107 — C(h)(8) is ambiguous.
Section 3107-C of the Charter Law provides:
(h) With respect to the following subjects, the charter shall not give any power or authority to the county contrary to or in limitation or enlargement of powers granted by acts of the General Assembly which are applicable to counties of the second class:
(8) The assessment of real or personal property and persons for taxation purposes.
Although not defined in the Charter Law, the term “assessment” is defined as “a valuation of property usually for the purpose of taxation.” Webster’s Third International Dictionary 131 (3d.l986). Section 3107-C(h)(8) of the Charter Law clearly reserves the authority to assess real or personal property for the purposes of taxation for the General Assembly.
The question then is whether the provisions of the Ordinance directly conflict with the statutory provisions of the Assessment Law and the Charter Law. Allegheny County Ordinance No. 15 (Ordinance) provides that the Board of Property Assessment, Appeals and Review of Allegheny County (Board) is to be replaced with three new entities, the Property Assessment Oversight Board (Oversight Board)2, the Board of Property Assessment Appeals and Review (Appeal Board)3 and the Office of Property Assessments (Office).4 These entities are to assume the powers and duties originally granted to the Board by the General Assembly under Section 4 of the General County Assessment
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Section 4 of the Assessment Law provides:
The Board of Property Assessment, Appeals and Review shall have power and its duty shall be:
(a) To make and supervise the making of all assessments and valuations of all subjects of taxation in the county as required by existing law.
(b) To revise and equalize all such assessments and valuations.
(c) To hear all cases of appeals from assessments, and all complaints as to assessments, errors, exoneration and refunds.
(d) To pass upon and determine the amount of property of any organization or institution which is under the provisions of existing law entitled to exemption from taxation.
(f) To perform and exercise all the powers and duties heretofore imposed or conferred upon the board for the assessment and revision of taxes in counties of the second class under the provisions of any existing law not repealed hereby.
(g) To perform and exercise such other powers and duties as may be conferred or implied upon it by the provisions of this act or any other act of Assembly.
In re Appointment of District Attorney, 756 A.2d 711 (Pa.Cmwlth.2000), Michael J. Barrasse (Barrasse) resigned as district attorney of Lackawanna County and assumed the office of Judge. In accordance with Section 206(b) of the Lackawanna County Home Rule Charter (Lackawanna Charter), the Lackawanna County Republican Party submitted a list of three individuals to the Court of Common Pleas of Lackawanna County (common pleas court) to fill the vacancy in the office of district attorney. On January 11, 2000, the Lacka-wanna County Commissioners (Commissioners) scheduled a special election for April 4,2000, to fill the vacancy. On January 18, 2000, the court appointed Andrew J. Jarbola (Jarbola) as district attorney for the remainder of Barrasse’s term that is due to expire on December 31, 2001. The Commissioners and the Board of Elections appealed the appointment and challenged Jarbola’s appointed term pursuant to the Lackawanna Charter.
Before this Court the issue was whether the Lackawanna Charter6 was subordinate to Section 1404 of “The County Code” (Code)7, 16 P.S. § 1404 and the Pennsylvania Election Code.8 We noted:
*824Our Pennsylvania Supreme Court addressed a similar issue in Cali v. City of Philadelphia, 406 Pa. 290, 177 A.2d 824 (1962)9.... The question for the Pennsylvania Supreme Court was whether the PHRC or the Election Code controlled.
Our Supreme Court reasoned that the home rule charter must not violate ‘the Constitution of the United States, or the Constitution of Pennsylvania, or the Enabling Act of 1949, or the Election Code....’ Cali, 406 Pa. at 306, 177 A.2d at 832. Additionally, our Supreme Court stated:
It is unnecessary to decide whether the election of a Mayor of Philadelphia is a State-wide [sic] concern or purely a local matter which is of no concern to citizens of Pennsylvania at large. It will suffice to say that the Charter is subordinate to the Enabling Act, and if they conflict the Enabling Act takes precedence and prevails.
Id. at 312, 177 A.2d at 835.
Like in Cali, the County Code and the Election Code are of statewide importance. It is of no concern that the district attorney is a local county office which may or may not have powers of statewide impact. The County Code and the Election Code take precedence over the Lackawanna Charter, (footnotes omitted).
Id. at 714-15.
Here, pursuant to Section 4 of the Assessment Law the General Assembly granted the Board the authority to assess the value of real property for taxation purposes and to hear all appeals from those assessments. The Assessment Law takes precedence over the Ordinance. Therefore, I would reverse.
KELLEY, J., joins in this dissent.

. Act of July 28, 1953, P.L. 723, added by Section 3 of the Act of May 20, 1997, P.L. 149.

. Pursuant to Chapter 205 of the Administrative Code, the duties of the Oversight Board are: 1) making recommendations to County Council regarding assessment standards and practices; 2) confirming or rejecting the County Manager's appointment of the Chief Assessment Officer; and 3) certifying the assessments.

. Pursuant to Chapter 207 of the Administrative Code, the duties of the Appeal Board are: 1) to oversee assessment appeals; 2) to certify assessment appeal decisions; and 3) to hear appeals.

. Pursuant to Chapter 209 of the Administrative Code, the duties of the Office are: 1) to make all assessments and valuations of real property; 2) to supervise the same; and 3) to make initial recommendations to the Appeal Board concerning the tax-exempt status of real property.

. Act of May 22, 1933, P.L. 853, as amended.

. Section 206 of the Lackawanna Charter provides:
(b) If a vacancy occurs, the executive committee of the political party of the person elected to the office in question shall submit a list of three persons to the judges of the court ... within five (5) days of the vacancy. The court shall appoint one of three (3) persons recommended to temporarily fill the vacancy.
(c) A special election according to the Laws of the Commonwealth of Pennsylvania shall be held at the next primary municipal or general election to permanently fill the vacancy.
335 Pa.Code § 1.2206(b)(c).

. Act of August 9, 1955, P.L. 323, as amended. Section 1404 of Code provides:
If any vacancy occurs in the office of district attorney ... the judges of the court of common pleas shall supply such vacancy by the appointment of a competent person to fill the office during the balance of the unexpired term.
16 P.S. § 1404.

. Act of June 3, 1937, P.L. 1333, as amended, 25 P.S. §§ 2600-3591. Section 602 of the Election Code, 25 P.S. § 2752 mandates that county officers (Article IX, Section 4 of the *824Pennsylvania Constitution lists a district attorney as a county officer) be elected at municipal elections held in odd-numbered years.

. In Cali, Richardson Dilworth (Dilworth) was elected in November 1959 to a four-year term as mayor of the City of Philadelphia. Dilworth resigned on February 12, 1962, and pursuant to the Philadelphia Home Rule Charter [PHRC] the vacancy was to be filled during the next municipal election. As a result, the city solicitor suggested that a primary election be held in 1962 to nominate a candidate for the vacancy. Anita Cali and James Burns sought to enjoin the Ci1y from conducting the primary and the Court of Common Pleas of Philadelphia County agreed.