Kowenhover v. Board of Assessment of Allegheny County - Supreme Court - July 18, 2006
majority - http://www.courts.state.pa.us/OpPosting/Supreme/out/J-87A-2005mo.pdf
concurring/dissenting http://www.courts.state.pa.us/OpPosting/Supreme/out/J-87A-2005codo.pdf
The Court held that plaintiffs could bring a class-action complaint in equity, seeking declaratory and injunctive relief, challenging constitutionality of practices and hearing procedures in tax assessment appeals, which were alleged to involve consideration of post-hearing evidence obtained after and outside of the record before the hearing officer.
The lower courts had held that such challenges had to be brought in individual cases pursuant to the appeal route provided by statute. The Supreme Court said that its decision allowed equity to assume jurisdiction in cases where "requiring adherence to the statutory avenue would be of little benefit" -- e.g., where the legal remedy would inadequate, incomplete and inefficient and would involve a "multiplicity of duplicative lawsuits" in matters beyond agency expertise -- and where "an action in equity would provide a tidy global resolution...."
