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ASCENSION MANOR, INC. v. TAX REVIEW BD.

No. 1183 C.D. 1977.

38 Pa.Commw. 647 (1978)

Ascension Manor, Inc., Appellant v. Tax Review Board of the City of Philadelphia, Appellee.

Commonwealth Court of Pennsylvania.

December 1, 1978.

Attorney(s) appearing for the Case

Christopher F. Stouffer, with him Hamilton, Darmopray & Malloy, for appellant.

Michael N. Silver, Assistant City Solicitor, with him Anthony J. Sciolla, Jr., Assistant City Solicitor, John M. McNally, Jr., First Deputy City Solicitor, and Sheldon L. Albert, City Solicitor, for appellee.

Argued September 25, 1978, before Judges CRUMLISH, JR., WILKINSON, JR. and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE WILKINSON, JR., December 1, 1978:

The narrow issue here presented is whether the Tax Review Board of the City of Philadelphia has jurisdiction to hear an appeal from a decision of the Water Department with regard to the water rate to be applied to appellant. The question is answered by Section 19-1702(1) of the Philadelphia Code which provides:

Petitions for Review

(1) Every petition for review of any decision or determination relating...

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