2010 Pennsylvania Code
Title 42 - JUDICIARY AND JUDICIAL PROCEDURE
Chapter 75 - Commencement of Actions
7540 - Parties.

     § 7540.  Parties.
        (a)  General rule.--When declaratory relief is sought, all
     persons shall be made parties who have or claim any interest
     which would be affected by the declaration, and no declaration
     shall prejudice the rights of persons not parties to the
     proceeding. In any proceeding which involves the validity of a
     municipal ordinance or franchise, such municipality shall be
     made a party and shall be entitled to be heard.
        (b)  Tax matters.--In any proceeding which involves the
     effect of any asserted legal relation, status, right, or
     privilege upon the determination of any tax, the appropriate
     taxing authority shall be served with a copy of the proceeding,
     but if such taxing authority does not enter its appearance, the
     requirements of this section shall nevertheless be satisfied if
     the court considers that the interests of the taxing authority
     are adequately represented.

        Saved from Suspension.  Pennsylvania Rule of Civil Procedure
     No. 2248, adopted June 3, 1994, provided that section 7540 shall
     not be deemed suspended or affected by Rules 2226 through 2232
     relating to joinder of parties.