The Board of Viewers of Allegheny County conciliates and hears the appeals of residential and commercial real estate property tax assessment dispositions from the Board of Property Assessment Appeals and Review. Decisions from the Board of Viewers may be appealed to a judge of the Court of Common Pleas.
The Board of Viewers is also tasked with being the first quasi-judicial body to adjudicate Eminent Domain cases filed in Allegheny County. Appeals from the award of the panel of Viewers may be filed with the Court of Common Pleas where a judge will conduct a de novo (new) jury trial.