PALLADINO, Judge.
Delaware County, Tinicum Township, and Interboro School District (collectively, Defendants) appeal three companion orders of the Court of Common Pleas of Philadelphia County (trial court) overruling Defendants’ preliminary objections to a
complaint in equity filed by the City of Philadelphia (City).
We reverse and dismiss the City’s complaint.
The dispute underlying this appeal concerns Defendants’ taxation of real property at the Philadelphia International Airport (Airport). The City owns and operates the Airport, which is located partly in Philadelphia County and partly in Delaware County. In 1991, the Delaware County Board of Assessment Appeals (Board) assessed that portion of Air Terminal “A” (Terminal) located in Delaware County for $1,160,000. In addition, the Board continues to assess the United Airlines Inflight Kitchen Building (Kitchen Building) located in Delaware County, which was demolished in 1989.
The City filed a tax assessment appeal with the Board as to the Terminal only, claiming the Terminal was exempt from all real estate taxation by virtue of a 1966 agreement between the City and Defendants (or their predecessors). In the alternative, the City claimed the assessment was excessive. Following the Board’s decision, which denied the claimed exemption and reduced the assessment to $1,090,000, the City appealed to the Court of Common Pleas of Delaware County.
The same day the appeal was filed, the City filed the present action in the trial court against Defendants, seeking declaratory and injunctive relief from the assessment and collection of real estate taxes on the Terminal and the Kitchen Building. The Defendants filed preliminary objections averring that the trial court lacked subject matter jurisdiction and that venue was improper.
With respect to subject matter jurisdiction, the trial court concluded that Section 753(b) of the Administrative Agency Law, 2 Pa.C.S. § 753(b), permitted the City to pursue an equitable remedy in the trial court simultaneously with its appeal to the Court of Common Pleas of Delaware County.
The trial court held that it had jurisdiction over the action concerning the Kitchen Building since the Board made “a final determination which enabled the City to appropriately pursue the present collateral action in equity.”
With respect to venue, the trial court concluded that Section 333 of the JARA Continuation Act of 1980, Act of October 5, 1980, P.L. 693, 42 P.S. § 20043, mandated that the action be heard in Philadelphia- County.
On appeal to this court,
Defendants challenge these conclusions, and seek a dismissal of the City’s complaint or a transfer to the Court of Common Pleas of Delaware County.
The following issues are presented on appeal: 1) whether the trial court has subject matter jurisdiction over the assessment and collection of real estate taxes on property located in Delaware County; and 2) whether the trial court is the proper venue for bringing this action.
To determine whether a court has subject matter jurisdiction, consideration must be given to “whether the court
has power to enter upon the inquiry.”
Vespaziani v. Department of Revenue,
40 Pa.Commonwealth Ct. 54, 58, 396 A.2d 489, 491 (1979). Contrary to the City’s assertion that Defendants waived the jurisdiction issue by raising it on appeal in a manner inconsistent with that raised below, lack of subject matter jurisdiction cannot be waived and a court may raise the issue
sua sponte. Civil Service Commission of the Borough of Jim Thorpe v. Kuhn,
85 Pa.Commonwealth Ct. 85, 480 A.2d 1327 (1984).
We conclude that the trial court has misapplied Section 753(b). In its entirety, Section 753 states:
Scope of Review
(a) General
rule.
— A
party who proceeded before a local agency under the terms of a particular statute,
home rule charter, or local ordinance or resolution
shall not be precluded from questioning the validity of the statute,
home rule charter or local ordinance or resolution in the appeal, but if a full and complete record of the proceedings before the agency was made such party may not raise upon appeal any other question not raised before the agency (notwithstanding the fact that the agency may not be competent to resolve such question) unless allowed by the court upon due cause shown.
(b) Equitable relief.
-The remedy at law provided by subsection (a)
shall not in any manner impair the right to equitable relief
heretofore existing,
and such right to equitable relief is hereby continued, notwithstanding the provisions of subsection (a).
(Emphasis added.)
When subsection (b) is read in conjunction with subsection (a), to which it specifically refers, it becomes clear that Section 753 merely allows a party who proceeded before a local agency under the terms of a particular statute the ability to raise
the validity of that statute
in an appeal or in a separate equitable action.
See Arsenal Coal Company v. Department of Environmental Resources,
505 Pa. 198, 477 A.2d 1333 (1984) (interpreting Section 703(b) of the Administrative Agency Law, 2 Pa.C.S. § 703(b), which governs appeals from Commonwealth
agencies and contains language identical to that found in Section 753(b)). Nothing in Section 753 indicates that a party may collaterally attack, in another county no less, the merits of a tax assessment. As such, Section 753(b) does not confer jurisdiction upon the trial court.
Thus, the City’s exclusive statutory remedy was to appeal to the Court of Common Pleas of Delaware County. As such, the trial court has no “power to enter upon the inquiry”, and lacks subject matter jurisdiction as to the Terminal.
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PALLADINO, Judge.
Delaware County, Tinicum Township, and Interboro School District (collectively, Defendants) appeal three companion orders of the Court of Common Pleas of Philadelphia County (trial court) overruling Defendants’ preliminary objections to a
complaint in equity filed by the City of Philadelphia (City).
We reverse and dismiss the City’s complaint.
The dispute underlying this appeal concerns Defendants’ taxation of real property at the Philadelphia International Airport (Airport). The City owns and operates the Airport, which is located partly in Philadelphia County and partly in Delaware County. In 1991, the Delaware County Board of Assessment Appeals (Board) assessed that portion of Air Terminal “A” (Terminal) located in Delaware County for $1,160,000. In addition, the Board continues to assess the United Airlines Inflight Kitchen Building (Kitchen Building) located in Delaware County, which was demolished in 1989.
The City filed a tax assessment appeal with the Board as to the Terminal only, claiming the Terminal was exempt from all real estate taxation by virtue of a 1966 agreement between the City and Defendants (or their predecessors). In the alternative, the City claimed the assessment was excessive. Following the Board’s decision, which denied the claimed exemption and reduced the assessment to $1,090,000, the City appealed to the Court of Common Pleas of Delaware County.
The same day the appeal was filed, the City filed the present action in the trial court against Defendants, seeking declaratory and injunctive relief from the assessment and collection of real estate taxes on the Terminal and the Kitchen Building. The Defendants filed preliminary objections averring that the trial court lacked subject matter jurisdiction and that venue was improper.
With respect to subject matter jurisdiction, the trial court concluded that Section 753(b) of the Administrative Agency Law, 2 Pa.C.S. § 753(b), permitted the City to pursue an equitable remedy in the trial court simultaneously with its appeal to the Court of Common Pleas of Delaware County.
The trial court held that it had jurisdiction over the action concerning the Kitchen Building since the Board made “a final determination which enabled the City to appropriately pursue the present collateral action in equity.”
With respect to venue, the trial court concluded that Section 333 of the JARA Continuation Act of 1980, Act of October 5, 1980, P.L. 693, 42 P.S. § 20043, mandated that the action be heard in Philadelphia- County.
On appeal to this court,
Defendants challenge these conclusions, and seek a dismissal of the City’s complaint or a transfer to the Court of Common Pleas of Delaware County.
The following issues are presented on appeal: 1) whether the trial court has subject matter jurisdiction over the assessment and collection of real estate taxes on property located in Delaware County; and 2) whether the trial court is the proper venue for bringing this action.
To determine whether a court has subject matter jurisdiction, consideration must be given to “whether the court
has power to enter upon the inquiry.”
Vespaziani v. Department of Revenue,
40 Pa.Commonwealth Ct. 54, 58, 396 A.2d 489, 491 (1979). Contrary to the City’s assertion that Defendants waived the jurisdiction issue by raising it on appeal in a manner inconsistent with that raised below, lack of subject matter jurisdiction cannot be waived and a court may raise the issue
sua sponte. Civil Service Commission of the Borough of Jim Thorpe v. Kuhn,
85 Pa.Commonwealth Ct. 85, 480 A.2d 1327 (1984).
We conclude that the trial court has misapplied Section 753(b). In its entirety, Section 753 states:
Scope of Review
(a) General
rule.
— A
party who proceeded before a local agency under the terms of a particular statute,
home rule charter, or local ordinance or resolution
shall not be precluded from questioning the validity of the statute,
home rule charter or local ordinance or resolution in the appeal, but if a full and complete record of the proceedings before the agency was made such party may not raise upon appeal any other question not raised before the agency (notwithstanding the fact that the agency may not be competent to resolve such question) unless allowed by the court upon due cause shown.
(b) Equitable relief.
-The remedy at law provided by subsection (a)
shall not in any manner impair the right to equitable relief
heretofore existing,
and such right to equitable relief is hereby continued, notwithstanding the provisions of subsection (a).
(Emphasis added.)
When subsection (b) is read in conjunction with subsection (a), to which it specifically refers, it becomes clear that Section 753 merely allows a party who proceeded before a local agency under the terms of a particular statute the ability to raise
the validity of that statute
in an appeal or in a separate equitable action.
See Arsenal Coal Company v. Department of Environmental Resources,
505 Pa. 198, 477 A.2d 1333 (1984) (interpreting Section 703(b) of the Administrative Agency Law, 2 Pa.C.S. § 703(b), which governs appeals from Commonwealth
agencies and contains language identical to that found in Section 753(b)). Nothing in Section 753 indicates that a party may collaterally attack, in another county no less, the merits of a tax assessment. As such, Section 753(b) does not confer jurisdiction upon the trial court.
Thus, the City’s exclusive statutory remedy was to appeal to the Court of Common Pleas of Delaware County. As such, the trial court has no “power to enter upon the inquiry”, and lacks subject matter jurisdiction as to the Terminal.
As to the Kitchen Building, “[i]f no appeal is taken from the assessment of taxes within the time allowed by law it becomes binding and conclusive ... neither the common pleas nor an appellate court can afford any relief ... This ... constitutes a limitation of subject matter jurisdiction.”
Petition of Mausoleum, Construction Company,
55 Pa. Commonwealth Ct. 504, 508, 423 A.2d 809, 811 (1980) (citation omitted). Even if the December 1989 letter from the Board constituted “a final determination”, the City’s exclusive statutory remedy, as stated above, was to appeal such determination to the Court of Common Pleas of Delaware County.
Accordingly, we reverse and dismiss the City’s complaint for lack of subject matter jurisdiction.
ORDER
AND NOW, January 29, 1993, the three companion orders of the Court of Common Pleas of Philadelphia County in the above-captioned matter are reversed and the complaint is dismissed.