Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8432 (2026)

Practice and procedure.

✓ current as of May 2026

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§ 8432. Practice and procedure.

Practice and procedure under this subchapter shall not be governed by 2 Pa.C.S. Chs. 5 Subch. B (relating to practice and procedure of local agencies) and 7 Subch. B (relating to judicial review of local agency action). The governing body shall adopt regulations governing practice and procedure under this subchapter.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Good Shepherd Rehab. Network, Inc. v. City of Allentown (Pa. Commw. Ct. 2021).

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Good Shepherd Rehab. Network, Inc. v. City of Allentown (Pa. Commw. Ct. 2021). “53 Pa. C.S. § 8432 (emphasis added). Thus, the Taxpayer Rights Act provides that appeals from local tax agency determinations are governed by local ordinances of the taxing body, rather than by the Local Agency Law.”

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