A panel of the Commonwealth Court held that an owner of property was entitled to pursue a base year evaluation appeal, notwithstanding that the initial appeal was taken by a school district. Corey v. Washington County Board of Assessment Appeals, No. 370 C.D. 2013 (Pa. Commw. May 13, 2014) (unreported). The Consolidated County Assessment Law provides that an appellant may always appeal a base year evaluation. 53 Pa. C.S. § 8854(a)(9)(i). The court held that the plain language permitted the taxpayer’s argument and that the taxpayer made it clear through the filings that he intended to pursue a base year evaluation.