DocketNumber: Appeal, No. 3223 C. D. 1986
Judges: Barbieri, Craig, Palladino
Filed Date: 1/5/1988
Status: Precedential
Modified Date: 11/13/2024
Opinion by
Donna E. Raichle (Petitioner) appeals an order of the Unemployment Compensation Board of Review dismissing her appeal of a referees decision, denying her unemployment compensation benefits, as untimely. We reverse and remand.
A referee denied Petitioner unemployment compensation benefits on June 25, 1986. The envelope in which notification of the decision was mailed to Petitioner had a postmark of June 26, 1986. The box marked “decision mailing date” on the decision itself contained the date June 25, 1986. Petitioner filed her appeal with the Board on July 11, 1986. The Board dismissed the appeal as untimely.
Section 502 of the Unemployment Compensation Law (Law), Act of December 5, 1936, Second Ex. Sess., P.L. (1937) 2897, as amended, 43 P.S. §822, provides that a referees decision “shall be deemed the final decision of the board, unless an appeal is filed therefrom, within fifteen days after the date of such decision. . . .” The Boards regulation, found at 34 Pa. Code §101-.82(b), provides that an appeal
shall be filed within the prescribed time if it is filed in the form and manner specified in this part on or before the 15th date after the date on which notification of the decision of the Department was delivered personally to the appellant, or mailed to him at his last known post office address. (Emphasis added.)
The Pennsylvania Supreme Court addressed this issue in Schmidt v. Commonwealth, 495 Pa. 238, 433 A.2d 456 (1981). In that case, the timeliness of an appeal of a reassessment decision to the Board of Finance and Revenue was at issue. The appeal in that case was required to be made “[w]ithin sixty days after the date of mailing of notice by the department [of Revenue] of the decision on any petition for reassessment. . . .”
[I]t is reasonable for the legislature to provide that the date of mailing of a reassessment decision shall commence the period for appeal. Implicit, however, is the duty of the Department to advise the taxpayer of the date of mailing. Without such notification, a taxpayer can have no reliable basis for knowing the number of days remaining in which to file a petition for review.
In Schmidt, the Commonwealth argued that the postmark on the envelope containing the decision was adequate to indicate the mailing date. The Supreme Court disagreed and gave the following rationale:
At the time of receiving a reassessment decision a taxpayer may as yet perceive no basis for appeal and therefore discard the envelope. Regardless, postmarks are so frequently illegible that they are not regarded as a substitute for formal notification of the date in question on the decision or transmittal letter.
Id. at 241-42, 433 A.2d at 488 (emphasis added). This case differs from Schmidt in that Petitioner seeks to use the postmark on the envelope in which she received the decision as proof that the referees decision was not actually mailed to her on the “decision mailing date.”
Our Supreme Courts decision in Schmidt placed an affirmative duty on administrative agencies to provide the individuals affected by the decisions of the agencies with formal notification of the date the individuals were being notified of the decisions.
However, placing the “decision mailing date” on the decision is not mailing the decision. Blacks Law Dic
However, we recognize the need for the Board to have knowledge of the mailing date in order to determine the timeliness of an appeal. Therefore, if the postmark differs from the “decision mailing date,” that information must be imparted to the Board when the appeal is taken. The record in the case before us clearly indicates that Petitioner supplied that information with her appeal to the Board.
Accordingly, the decision of the Board is reversed and the case remanded for the Board to consider Petitioner’s appeal.
Order
And Now, January 5, 1988, the decision of the Unemployment Compensation Board of Review in the above-captioned case dismissing Petitioner’s appeal as untimely is reversed and the case remanded to the Board for consideration of Petitioner’s appeal.
Jurisdiction relinquished.
Section 234 of the Tax Reform Code, Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §7234.
See also Hanna v. Zoning Board of Adjustment, 62 Pa. Commonwealth Ct. 620, 437 A.2d 115 (1981). In Hanna, Judge MacPhail, writing for this court, relied on Schmidt in reversing a trial courts dismissal of a zoning appeal as untimely. Judge MacPhail noted that “the Boards duty to provide notification of the mailing date is not satisfied by a postmark.” Id. at 625, 437 A.2d at 118 (emphasis added).