Pennsylvania Consolidated Statutes
53 Pa. Cons. Stat. § 8845 (2026)
Service of notices.
✓ current as of May 2026
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§ 8845. Service of notices.
No defect in service of any notice shall be sufficient grounds for setting any assessment aside, but, upon proof of defective notice, the aggrieved party or taxing district shall have the right to a hearing before the board.
Notes of Decisions
Cited in 4
cases (3 in the last 5 years), 2018–2024 · leading case: Circle of Seasons Chart Sch v. NW Lehigh SD, Aplt. (Pa. 2024).
Circle of Seasons Chart Sch v. NW Lehigh SD, Aplt. (Pa. 2024). “” 53 Pa.C.S. § 8845. An aggrieved taxpayer also may file an “[a]nnual appeal” on or before a date designated by the county commissioners.”
Circle of Seasons Charter Sch. v. Nw. Lehigh S.D. (Pa. Commw. Ct. 2022). “” 53 Pa. C.S. §8845. The Assessment Law also allows an assessment appeal by the “annual appeal deadline.”
E.W. Scherich v. Greene Cnty. Bd. of Assessment (Pa. Commw. Ct. 2018). “” 53 Pa.C.S. § 8845. Thus, pursuant to Section 8845 of the CCAL, if the Assessment Office failed to comply with Section 8844(a) and (b) of the CCAL, Scherich was entitled to a hearing.”
BT Prop., LLC v. Luzerne Cnty. Assessor's Off. (Pa. Commw. Ct. 2024). “” 53 Pa. C.S. § 8845. 4 Section 8844 addresses “[n]otices, appeals and certification of values.”
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