A panel of the Commonwealth Court held that a taxpayer may not proceed as a class action before a board of assessment appeals in challenging a filing fee imposed by the board. Appeal of D'Ignazio, 1366 C.D. 2009 (Pa. Commw. Mar. 5, 2010). The taxpayers, husband and wife, appealed an assessment before the assessment board. They objected to a $25 filing fee imposed by the board for taking an assessment appeal and styled their appeal as a class action. The taxpayers challenged both the authority of the board to impose a filing fee and the imposition of a fee of $25 for a residential property but $50 for a commercial property. Chester County permits a class action for assessment appeals. 72 P.S. §5349(c). The Commonwealth Court panel concluded that the trial court correctly ruled that the authority to proceed as a class in an assessment appeal did not extend to a challenge to filing fees. The court stated that the correct procedure to challenge the filing fees would have been to bring an action in assumpsit for refund under the Act May 21, 1943, 72 P.S. §5566(c). However, a claim for refund under this section cannot proceed as a class action. Israelit v. Montgomery County, 703 A.2d 722 (Pa Commw. 1997), appeal denied, 725 A.2d 184 (1998).
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