Rules of Assessment Appeal

ASSESSMENT APPEAL RULES OF THE

LYCOMING COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES

1. TIME FOR FILING. All appeals from the assessment of real estate taxes must be properly filed with the Lycoming County Board of Assessment and Revision of Taxes no later than 4:00 P.M., September 1 of each year. Any notice of appeal received after the filing date, whether or not the same was mailed prior thereto, will be rejected as untimely filed.

2. EXECUTION OF APPEAL. All assessment appeal notices shall be executed by the aggrieved party. In cases in which a corporation shall be the aggrieved party, all property assessment appeals shall be executed by the president or a vice president, and by the secretary or an assistant secretary of said corporation, and the corporate seal affixed, or by any authorized person if accompanied by an original written authorization to such person to file such appeal, executed on behalf of such corporation in the same manner required for corporate execution. In all cases in which a partnership shall be the aggrieved party, the notice of appeal shall be executed by all partners, or if a limited partnership, by all general partners. In cases where the property is owned by more than one owner, all owners shall execute the notice of appeal. All appeals shall be filed on a form which shall be made available at the Office of the Lycoming County Assessor, Fourth Floor, Lycoming County Courthouse, 48 West Third Street, Williamsport, Pennsylvania.

3. PLACE FOR FILING. An appeal notice from the assessment of real estate taxes shall be filed with the Office of the Lycoming County Assessor, Fourth Floor, Lycoming County Courthouse, Williamsport, PA 17701.

4. PRE-HEARING PROCEDURE. An aggrieved property owner who intends to submit the testimony of an expert witness at a hearing shall submit the written qualifications of the expert witness to the Lycoming County Board of Assessment and Revision of Taxes at least ten days prior to any testimony. In a11 assessment appeals involving a question of valuation, the appellant shall submit to the Board -two copies of said appraisal report at least ten days prior to the appeal hearing. In all cases where the appellant intends to present expert appraisal testimony to the Board, the appellant shall produce at least ten days prior to the appeal hearing the following: A written statement signed by the proposed expert witness, stating whether such expert witness or any person or corporation directly or indirectly associated with him has any financial interest in the property subject to the appeal and whether or not the terms of compensation for his testimony are based upon any contingent method of calculation relating to the outcome of the appeal, and if so, to state in specificity the terms of said arrangement. Any legal briefs must be submitted at least ten days prior to the hearing or said briefs will not be accepted without a finding by the Board that good cause existed for failure to comply with this rule. Failure to timely provide the required information at least ten days prior to the scheduled hearing date will result in a cancellation of the hearing due to noncompliance with the rules of the Board and will also result in the denial of the appeal. Failure to produce the documents required by these rules or to strictly comply with the requirements for the execution of the Notice of Appeal may constitute sufficient grounds for the denial of the appeal. If the appeal involves real estate which is subject to a lease or other agreement affecting ownership or use, the appellant shall deliver to the Board a copy of the lease at least ten days before the time and date fixed for the hearing, together with a verification or affidavit by the aggrieved party that the same constitute all agreements touching upon or concerning the ownership and/or use of the parcel in question.

5. HEARING. In cases in which an individual appellant cannot attend the appeal hearing, his authorized representative shall produce written evidence of representation and authorization executed by the appellant and verifying the representative's authority to attend on behalf of the appellant. The Board will not receive valuation testimony from anyone other than an owner unless a complete and written appraisal report upon which such testimony shall be based has been filed with the Board in accordance with these rules. All appraisal reports will be stricken as inadmissible hearsay unless the preparing party personally appears before the Board where he can be subject to cross-examination by all parties. During the appeal hearing, the property owner or his agent shall state the basis of the appellant's appeal and shall make a full and complete disclosure of the appellant's information bearing on the property's fair market value. The Board may examine the appellant or witnesses appearing on appellant's behalf and may require the appellant to furnish additional information or data for consideration in arriving at an opinion of fair market value. Failure of an appellant to appear at a hearing after due notice thereof shall be considered an abandonment of the appeal and shall result in dismissal of the appeal.

6. POSTPONEMENT OF HEARING. All requests for a postponement of a hearing shall be in writing and shall be filed with the Board at least five days before the date set for hearing, and shall set forth the grounds relied upon in support thereof. The Board conducting the hearing shall have the right to continue the said hearing from day to day, or to adjourn it to a later date, or to a different place, by announcement thereof at the hearing or by other appropriate notice.

7 . ATTORNEYS. IT IS NOT NECESSARY THAT THE PARTY APPEALING HAVE AN ATTORNEY TO REPRESENT THEM DURING THE APPEAL PROCESS. IF AN INDIVIDUAL DESIRES REPRESENTATION BY AN ATTORNEY, THEY ARE ENTITLED TO HAVE SUCH REPRESENTATION AT THEIR OWN EXPENSE.