A taxpayer will not be able to drop the appeal of her property-tax assessment because a local board improperly revised its decision after it lost jurisdiction, the Commonwealth Court has ruled.
A split en banc panel of the court held in In re Appeal of Maoying Yu that an assessment appeals board did not have the jurisdiction to issue a revised assessment, and therefore the taxpayer, who had filed an appeal of the original assessment, could not drop the appeal.
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