Taxpayers claim in Pennsylvania

2020Wert, 821 A.2d at 186 n.9 (internal citations omitted). 12 amici curiae briefs asserting facts outside the certified record and the arguments made thereupon.

2020Ondek, 860 A.2d at 648 . 18 Taxpayers have requested that this Court take judicial notice of the Department’s position, which it set forth in a letter of November 22, 2017, stating that there is no hearing on the Department’s decision on a request for an exception to a voter referendum.

2018Citing the United States Supreme Court's decision in Quill Corp. v. North Dakota , 504 U.S. 298 , 112 S.Ct. 1904 , 119 L.Ed.2d 91 (1992), and this Court's decision in Robert L.

2018Citing the United States Supreme Court's decision in Quill Corp. v. North Dakota , 504 U.S. 298 , 112 S.Ct. 1904 , 119 L.Ed.2d 91 (1992), and this Court's decision in Robert L.

2017As we have noted, "the Rules of Appellate Procedure relating to the form and content of briefs ... are mandatory," Lal v. Department of Transportation , 755 A.2d 48 , 52 (Pa. Cmwlth. 2000), appeal denied , 564 Pa. 719 , 764 A.2d 1074 (Pa. 2000), and our rules "apply to lawyers and non-lawyers alike." Busch v. Department of Transportation, Bureau of Driver Licensing , 900 A.2d 992 , 996 (Pa. Cmwlth. 2006), appeal denied , 590 Pa. 662 , 911 A.2d 937 (Pa. 2006).

2017As we have noted, "the Rules of Appellate Procedure relating to the form and content of briefs ... are mandatory," Lal v. Department of Transportation , 755 A.2d 48 , 52 (Pa. Cmwlth. 2000), appeal denied , 564 Pa. 719 , 764 A.2d 1074 (Pa. 2000), and our rules "apply to lawyers and non-lawyers alike." Busch v. Department of Transportation, Bureau of Driver Licensing , 900 A.2d 992 , 996 (Pa. Cmwlth. 2006), appeal denied , 590 Pa. 662 , 911 A.2d 937 (Pa. 2006).

2017As we have noted, "the Rules of Appellate Procedure relating to the form and content of briefs ... are mandatory," Lal v. Department of Transportation , 755 A.2d 48 , 52 (Pa. Cmwlth. 2000), appeal denied , 564 Pa. 719 , 764 A.2d 1074 (Pa. 2000), and our rules "apply to lawyers and non-lawyers alike." Busch v. Department of Transportation, Bureau of Driver Licensing , 900 A.2d 992 , 996 (Pa. Cmwlth. 2006), appeal denied , 590 Pa. 662 , 911 A.2d 937 (Pa. 2006).

2015Specifically, Taxpayers claim that the trial court erred in citing Vees v. Carbon County Board of Assessment Appeals, 867 A.2d 742 (Pa.Cmwlth.2005), and Springfield II to support a school district’s unfettered right to appeal from tax assessments; and in relying on Vees, In re Springfield School District, 879 A.2d 335 (Pa.Cmwlth.2005) (Springfield I), Weissenberger and Springfield II because those cases in *369 volved and were determined on facts that are not present herein.

2015Specifically, Taxpayers claim that the trial court erred in citing Vees v. Carbon County Board of Assessment Appeals, 867 A.2d 742 (Pa.Cmwlth.2005), and Springfield II to support a school district’s unfettered right to appeal from tax assessments; and in relying on Vees, In re Springfield School District, 879 A.2d 335 (Pa.Cmwlth.2005) (Springfield I), Weissenberger and Springfield II because those cases in *369 volved and were determined on facts that are not present herein.

2005Taxpayers argue that, as in Automobile Trade Association of Greater Philadelphia v. City of Philadelphia, 528 Pa. 283 , 596 A.2d 794 (1991), the trial court “put the cart before the horse”, and erred in failing to address the constitutional issues before determining the availability of relief in the form of refunds.

2004Equity Jurisdiction over Uniformity Clause Challenge Taxpayers first argue that the trial court erred in granting the County's preliminary objections because they have raised a substantial constitutional question regarding the uniformity of the 2001 and 2002 assessments, and there is no adequate statutory remedy to address the harm caused by the assessments. *189 However, in Jordan v. Fayette County Board of Assessment Appeals, 782 A.2d 642 (Pa.Cmwlth.2001), this Court addressed a challenge brought by a group of taxpayers who sought to have a common pleas court exercise equity jurisdiction ove

2004Equity Jurisdiction over Uniformity Clause Challenge Taxpayers first argue that the trial court erred in granting the County's preliminary objections because they have raised a substantial constitutional question regarding the uniformity of the 2001 and 2002 assessments, and there is no adequate statutory remedy to address the harm caused by the assessments. *189 However, in Jordan v. Fayette County Board of Assessment Appeals, 782 A.2d 642 (Pa.Cmwlth.2001), this Court addressed a challenge brought by a group of taxpayers who sought to have a common pleas court exercise equity jurisdiction ove

2004In Appeal of Armco, 515 A.2d at 326 , this Court held that an assessment satisfies the requirements of the uniformity clause "where the taxing authority assesses all property at the same percentage of its actual value; application of such a uniform ratio assures each taxpayer will be *192 held responsible for its pro rata share of the burden of local government." Some of Taxpayers' initial averments show that certified appraisals and sales of similar homes were much lower than the County-determined fair market value. [4] Taxpayers claim that the 2001 countywide reassessment was flawed because

2004In Appeal of Armco, 515 A.2d at 326 , this Court held that an assessment satisfies the requirements of the uniformity clause “where the taxing authority assesses all property at the same percentage of its actual value; application of such a uniform ratio assures each taxpayer will be held responsible for its- pro rata share of the burden of local government.” Some of Taxpayers’ initial averments show that certified appraisals and sales of similar homes were much lower than the County-determined fair market value. 4 Taxpayers claim that the 2001 countywide reassessment was flawed because it fai

1986See Missouri Pacific Railroad Co. v. United States, 168 Ct. Cl. 86 , 338 F.2d 668 (1964); Liberty Life Insurance Co. v. United States, 439 F.Supp. 927 (D.S.C. 1977).