Code:
rdr on rl0 proto tcp from rl0:network to any port 110 -> 127.0.0.1 port 8110
assuming this is your whole working pf.conf rules set, then you need to edit it...
Code:
rdr on rl0 proto proto inet tcp \
from rl0:network to any port 110 \
tag MYRDR110 -> 127.0.0.1 port 8110
# ...
pass in log quick on rl0 inet proto tcp \
tagged MYRDR110 keep state
#
An RDR statement -- by itself -- does not grant a pass; it should have a companion pass statement.
/S