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.