PRINTER'S NO. 812
No. 731 Session of 1989
INTRODUCED BY FOSTER, NAHILL, STUBAN, GAMBLE AND LESCOVITZ,
MARCH 13, 1989
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 13, 1989
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," limiting the act to counties of the first,
11 second and second A classes; further providing for the powers
12 of the county commissioners relating to assessments;
13 expanding the powers of assessment boards in counties of the
14 first, second and second A classes; providing for optional
15 assessment revision and appeals procedures; and making
16 repeals.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
20 No.155), known as The General County Assessment Law, amended or
21 added December 14, 1967 (P.L.846, No.369) and December 13, 1982
22 (P.L.1160, No.268), is amended to read:
23 Section 102. Definitions.--The following words and phrases
24 shall, for the purpose of this act, have the meanings
1 respectively ascribed to them in this section, except where the
2 context clearly indicates a different meaning:
3 "Assessors" [and "elected assessors" shall mean the assessors
4 for county tax purposes elected in wards, boroughs, towns and
5 townships in counties of the fourth, fifth, sixth, seventh and
6 eighth classes.
7 "Appointed assessors"] shall mean the assessors appointed by
8 the board [of revision of taxes], as that term is defined in
9 this section, in counties of the [first class, and the
10 subordinate assessors appointed by the board for the assessment
11 and revision of taxes in counties of the second,] second and
12 second A [and third] classes.
13 "Base year" shall mean the year upon which real property
14 market values are based for the most recent county-wide revision
15 of assessment of real property, or other prior year upon which
16 the market value of all real property of the county is based.
17 Real property market values shall be equalized within the county
18 and any changes by the board [of revision of taxes or board for
19 the assessment and revision of taxes], as that term is defined
20 in this section, shall be expressed in terms of such base year
21 values.
22 "Board [of revision of taxes]" shall mean the [board of
23 revision of taxes] Board of Revision of Taxes, in counties of
24 the first class[.
25 "Board for the assessment and revision of taxes" shall mean
26 the board for the assessment and revision of taxes]; the Board
27 of Property Assessment, Appeals and Review, in counties of the
28 second[, second A and third classes] class; or the Board of
29 Assessment Appeals, in counties of the second A class.
30 "Chief assessor" shall mean the chief assessor appointed by
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1 the board, as that term is defined in this section, in each
2 county, or the equivalent job position in a county which has no
3 designated chief assessor.
4 "Common level ratio" shall mean the ratio of assessed value
5 to current market value used generally in the county as last
6 determined by the State Tax Equalization Board pursuant to the
7 act of June 27, 1947 (P.L.1046, No.447), referred to as the
8 State Tax Equalization Board Law.
9 ["County commissioners" means the board of county
10 commissioners or other similar body in home rule charter
11 counties.]
12 "Decision" shall mean a final and formal written adjudication
13 of an assessment appeal rendered by a Board of Assessment
14 Revisions.
15 "Determination" shall mean the final action taken by a chief
16 assessor or a Board of Assessment Revisions upon a request for
17 an assessment revision.
18 "Established predetermined ratio" shall mean the ratio of
19 assessed value to market value established by the [board of
20 county commissioners] governing body and uniformly applied in
21 determining assessed value in any year.
22 "Governing body" shall mean the county commissioners, the
23 board, or, in a home rule county, the legislative policy-making
24 body, as the case may be on the effective date of this
25 amendatory act.
26 "Political subdivision" shall mean a county, city, borough,
27 incorporated town, township, school district, vocational school
28 district or county institution district, or a home rule
29 municipality which has adopted a charter under the act of April
30 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and
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1 Optional Plans Law."
2 "Report" shall mean a letter, memorandum or other similar
3 writing.
4 Section 2. Sections 103, 104 and 105 of the act are amended
5 to read:
6 Section 103. Excluded Provisions.--This act does not include
7 any provisions, and shall not be construed to repeal:
8 (1) The act approved the seventeenth day of June, one
9 thousand nine hundred and thirteen (Pamphlet Laws, five hundred
10 seven), entitled "An act to provide revenue for State and county
11 purposes, and, in cities coextensive with counties, for city and
12 county purposes; imposing taxes upon certain classes of personal
13 property; providing for the assessment and collection of the
14 same; providing for the duties and compensation of
15 prothonotaries and recorders in connection therewith; and
16 modifying existing legislation which provided for raising
17 revenue for State purposes," or any of its amendments;
18 (2) Except where specifically referred to in this act, the
19 laws relating to boards [of revision of taxes, or boards for the
20 assessment and revision of taxes,] in counties of the first,
21 second and third classes;
22 (3) Except where specifically referred to in this act, the
23 laws relating to cities, boroughs, towns, townships, school
24 districts and poor districts.
25 Section 104. Application of Act.--Except as otherwise in
26 this act specifically limited, this act shall apply in [all of
27 the counties of the Commonwealth] each county of the first,
28 second or second A class, whether governed in accordance with
29 its county classification or in accordance with a home rule
30 charter.
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1 Section 105. Saving Clause; Construction.--The provisions of
2 this act so far as they are the same as those of existing laws
3 are intended as a continuation of such laws, and not as new
4 enactments.
5 The repeal by this act of any act of Assembly, or part
6 thereof, shall not revive any act, or part thereof, heretofore
7 repealed or superseded.
8 All local acts of Assembly applying to particular counties or
9 political subdivisions thereof, and not heretofore repealed,
10 shall continue in force, and any provisions of this act
11 inconsistent therewith shall not apply to the counties or
12 political subdivisions thereof affected by such local laws. The
13 reenactment by this act of any act of Assembly, or part thereof,
14 that has heretofore been repealed by any local act of Assembly,
15 in so far as it applied to a particular county or political
16 subdivision thereof, shall not revive or extend the provisions
17 so reenacted to such county or political subdivision thereof.
18 Whenever the provisions of this act are inconsistent with any
19 law relating to or administered by any board [of revision of
20 taxes, or board for the assessment and revision of taxes,] in
21 counties of the first, second or [third] second A class, the
22 laws relating to and administered by such boards, and not
23 included in this act, shall apply, and the inconsistent
24 provisions of this act shall not apply to such classes of
25 counties[, but shall be in full force as to all other classes of
26 counties, except as affected by local laws].
27 The provisions of this act shall not affect any act done,
28 liability incurred, or right accrued or vested, or affect any
29 suit, proceeding or prosecution pending or to be instituted to
30 enforce any right or penalty or punish any offense under the
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1 authority of any act of Assembly repealed by this act.
2 Any person holding office under any act of Assembly repealed
3 by this act shall continue to hold such office until the
4 expiration of the term thereof, subject to the conditions
5 attached to such office prior to the passage of this act.
6 Section 3. Section 201(b) of the act, amended February 18,
7 1982, (P.L.79, No. 28), is amended to read:
8 Section 201. Subjects of Taxation Enumerated.--The following
9 subjects and property shall, as hereinafter provided, be valued
10 and assessed, and subject to taxation for all county, city,
11 borough, town, township, school and poor purposes at the annual
12 rate:
13 * * *
14 (b) All salaries and emoluments of office, all offices, and
15 posts of profit, professions, trades and occupations, except the
16 occupation of farmer, and all persons over the age of eighteen
17 years who do not follow any occupation or calling, as well of
18 unnaturalized foreign-born persons who shall have resided within
19 this Commonwealth for one whole year, as citizens of this
20 Commonwealth: Provided, That whenever a person, other than a
21 Federal employe, not taxable under the provision of this clause,
22 is disfranchised from voting because he cannot be lawfully
23 assessed for a county or State tax, it shall be lawful for the
24 [county commissioners] governing body to assess the occupation
25 of such persons for county taxation purposes, in the manner
26 provided by this act for such assessments. The provisions of
27 this clause shall not apply to counties of the second and [third
28 class, or to any other county, the county commissioners] second
29 A classes, the governing body of which shall by resolution
30 determine not to levy a tax on trades, occupations, professions
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1 and persons who follow no occupation or calling, nor shall the
2 provisions of this clause apply to cities of the second and
3 second A class, or to school districts.
4 * * *
5 Section 4. Section 202 of the act, amended July 2, 1941
6 (P.L.219, No.99), is amended to read:
7 Section 202. Occupation Tax in Counties of the Second Class
8 [and Third Class] Abolished; Optional in Other Counties.--In
9 counties of the second [and third] class, the county tax on
10 trades, occupations and professions is hereby abolished. In all
11 other counties, except counties of the first class, the [county
12 commissioners] governing body may by resolution determine not to
13 levy a tax on trades, occupations, professions and persons who
14 follow no occupation or calling. Such action may at any time,
15 and in like manner, be repealed and such tax be levied as
16 theretofore.
17 Section 5. Section 204(a)(3) and (10) of the act, amended
18 September 22, 1972 (P.L.868, No.197), are amended to read:
19 Section 204. Exemptions from Taxation.--(a) The following
20 property shall be exempt from all county, city, borough, town,
21 township, road, poor and school tax, to wit:
22 * * *
23 (3) All hospitals, universities, colleges, seminaries,
24 academies, associations and institutions of learning,
25 benevolence, or charity, including fire and rescue stations,
26 with the grounds thereto annexed and necessary for the occupancy
27 and enjoyment of the same, founded, endowed, and maintained by
28 public or private charity: Provided, That the entire revenue
29 derived by the same be applied to the support and to increase
30 the efficiency and facilities thereof, the repair and the
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1 necessary increase of grounds and buildings thereof, and for no
2 other purpose;
3 * * *
4 (10) All playgrounds, with the equipments and grounds
5 thereto annexed, necessary for the occupancy and enjoyment of
6 the same, founded, endowed, or maintained by public or private
7 charity, which apply their revenue to the support and repair of
8 such playgrounds and to increase the efficiency and facilities
9 thereof, either in ground or buildings, or otherwise, and for no
10 other purpose, and owned, leased, possessed, or controlled by
11 public school boards or properly organized and duly constituted
12 playground associations, and approved and accepted by the [board
13 of county commissioners, or board of revision of taxes,]
14 governing body of the county in which said playgrounds are
15 situated as such playgrounds;
16 * * *
17 Section 6. Sections 301, 302, 303 and 304 of the act are
18 amended to read:
19 Section 301. [Election of Assessors.--The qualified voters
20 of each ward in cities of the third class shall, at the
21 municipal election in the year one thousand nine hundred and
22 thirty-five, and every four years thereafter, vote for and elect
23 a properly qualified person, according to law, to act as county
24 assessor in each of said wards under the provisions of this act,
25 who shall serve for four years. All county assessors in
26 boroughs, towns, townships and wards thereof shall be elected at
27 the times and for the terms prescribed by existing laws.
28 This section does not apply in counties of the first, second
29 and third classes where assessors, under existing law, are
30 appointed.] Qualifications of Assessor.--Except in a county of
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1 the first or second class, no person shall serve or be appointed
2 as an assessor unless the person is qualified under the act of
3 December 17, 1986 (P.L.1675, No.192), known as the "Assessors
4 Certification Act."
5 Section 302. Oath of Assessors.--The [elected and appointed]
6 assessors [of the several wards, townships, towns, boroughs and
7 districts, and, in townships of the first class, also the
8 assistant township assessors and assistant triennial assessors,]
9 shall, immediately on the receipt of the precept from the
10 [county commissioners, or board of revision of taxes, or board
11 for the assessment and revision of taxes] governing body, and
12 before entering upon the duties of their office, take and
13 subscribe the following oath or affirmation:
14 You do (swear or affirm) that you will support the
15 Constitution of the United States and the Constitution of
16 Pennsylvania, that you will, as assessor [for (ward, district,
17 borough, town or township)], use your utmost diligence and
18 ability to discover and ascertain all the property, real and
19 personal, [within your (ward, district, borough, town or
20 township),] and all other objects subject to taxation by the
21 laws of this Commonwealth, and take an accurate account of the
22 same; and that you will justly and honestly, to the best of your
23 judgment, assess and value every separate lot, piece or tract of
24 land, with the improvements thereon, and all personal property
25 made taxable by the laws of this Commonwealth, [within your
26 (ward, district, borough, town or township),] at the rate or
27 price which you shall, after due examination and consideration,
28 believe the same would sell for if sold singly and separately at
29 a bona fide sale, after full public notice; and that you will
30 assess all persons according to their correct offices and posts
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1 of profit, trades and occupations; and that you will perform
2 your duty as assessor [of said (ward, district or township)]
3 with honesty and fidelity, according to the laws of this
4 Commonwealth, without fear, favor or affection, hatred, malice
5 or ill will.
6 Section 303. Filing of Assessor's Oath.--It shall be the
7 duty of each [elected and appointed assessor and assistant
8 township and triennial] assessor to produce to [the
9 commissioners, or board of revision of taxes, or board for the
10 assessment and revision of taxes, of the county] the governing
11 body, within twenty days after his [election or] appointment, a
12 copy of the oath or affirmation taken and subscribed by him as
13 is hereinbefore directed, and attested by the person before whom
14 the same was administered, which shall be filed by the
15 [commissioners, or said boards, in their] governing body in its
16 respective office.
17 Section 304. Vacancies in the Office of Assessor.--Whenever
18 an [elected assessor, or, in townships of the first class, an
19 assessor, assistant township] assessor [or assistant triennial
20 assessor,] refuses or neglects to qualify as required by law, or
21 refuses or neglects to receive the precept and books for the
22 triennial or other assessment, the [county commissioners are]
23 governing body is hereby authorized to appoint a suitable person
24 to serve as assessor on the eighth day after the time designated
25 by this act to begin the assessment.
26 [If the electors of any ward, borough, town or township shall
27 fail to choose an assessor, or, in townships of the first class,
28 an assistant township assessor or assistant triennial assessor,
29 at the time appointed by law, or if any person elected to such
30 office shall neglect or refuse to serve therein, or if any
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1 vacancy shall happen therein by death or otherwise, the
2 commissioners of the county shall appoint a fit person to fill
3 the office, who shall serve until the expiration of the then
4 current term of such officer, and who shall have the same
5 powers, be subject to the same penalties, and receive the same
6 compensation, as if he had been elected to such office.]
7 Section 7. Sections 305, 306, 307, 308, 309 and 310 of the
8 act are repealed.
9 Section 8. Section 401 of the act, amended December 14, 1967
10 (P.L.846, No.369), is amended to read:
11 Section 401. Issuing of Precepts and Return of Assessments
12 in Triennial Years.--(a) In counties of the first class, the
13 precepts to make annual assessments shall be issued to [the
14 appointed] assessors by the board [of revision of taxes,] and
15 return thereof made as provided by existing law relating to the
16 board [of revision of taxes in said counties;].
17 (b) In counties of the second class, the precepts to make
18 triennial assessments and the precepts to make assessments in
19 the years between triennial assessments shall be issued to [the
20 appointed] assessors by the board [for the assessment and
21 revision of taxes] at such time as the board may prescribe, and
22 return thereof be made on or before the first Monday of November
23 as provided by existing law relating to the board [for the
24 assessment and revision of taxes in said counties;].
25 (c) In counties of the second A [and third] class, the
26 precepts to make triennial assessments shall be issued to [the
27 appointed] assessors by the board [for the assessment and
28 revision of taxes,] and return thereof made at such times as the
29 board shall determine in accordance with existing law relating
30 to the board [for the assessment and revision of taxes in said
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1 counties;
2 (d) In counties of the fourth class, the county
3 commissioners shall issue the precepts to make triennial
4 assessments to the elected assessors of their respective
5 townships, towns, boroughs and wards on or before the first day
6 of June, and the assessors are hereby required to complete the
7 said assessment and make their return not later than the first
8 day of September, one thousand nine hundred and thirty-three,
9 and triennially thereafter;
10 (e) In counties of the fifth, sixth, seventh and eighth
11 classes, the county commissioners shall issue the precepts to
12 make triennial assessments to the assessors of the respective
13 townships of the second class, towns, boroughs and wards on or
14 before the second Monday of September, and, to assessors in
15 townships of the first class, on or before the first day of
16 July, and the assessors are hereby required to complete the said
17 assessment and make their return not later than the thirty-first
18 day of December, one thousand nine hundred and thirty-three, and
19 triennially thereafter: Provided, That the county commissioners
20 of said counties may, at the time of issuing their precepts,
21 direct the return thereof to be made at any time before the
22 thirty-first day of December: Provided further, That where
23 assessors in townships of the first class shall have been
24 continuously engaged in the actual performance of their duties
25 after the delivery of the precepts to them, except where
26 prevented by sickness or stress of weather, and are not able to
27 complete the triennial assessment and make return thereof on or
28 before the thirty-first day of December, it shall be lawful for
29 the said assessors to continue the performance of their duties
30 and to make return of their assessment to the county
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1 commissioners after said date, but in no case shall any such
2 return be made later than the fifteenth day of February of the
3 year following the delivery of the precepts to the assessors].
4 Section 9. Section 402 of the act, amended December 13, 1982
5 (P.L.1160, No.268), is amended to read:
6 Section 402. Valuation of Property.--(a) It shall be the
7 duty of [the several elected and appointed assessors, and, in
8 townships of the first class, of the assessors, assistant
9 township] assessors [and assistant triennial assessors,] to rate
10 and value all objects of taxation, whether for county, city,
11 township, town, school, institution district, poor or borough
12 purposes, according to the actual value thereof, and at such
13 rates and prices for which the same would separately bona fide
14 sell. In arriving at actual value the county may utilize either
15 the current market value or it may adopt a base year market
16 value. In arriving at such value the price at which any property
17 may actually have been sold either in the base year or in the
18 current taxable year, shall be considered but shall not be
19 controlling. Instead such selling price, estimated or actual,
20 shall be subject to revision by increase or decrease to
21 accomplish equalization with other similar property within the
22 taxing district. In arriving at the actual value, all three
23 methods, namely, cost (reproduction or replacement, as
24 applicable, less depreciation and all forms of obsolescence),
25 comparable sales and income approaches, must be considered in
26 conjunction with one another. Except in counties of the first
27 class, no political subdivision shall levy real estate taxes on
28 a county-wide revised assessment of real property until it has
29 been completed for the entire county.
30 (a.1) The [board of county commissioners] governing body
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1 shall establish and determine, after proper notice has been
2 given, an established predetermined ratio of assessed value to
3 actual value which may not exceed one hundred per centum (100%)
4 of actual value. The [commissioners, acting as a] board [of
5 revision of taxes, or board for the assessment and revision of
6 taxes] shall apply the established predetermined ratio to the
7 actual value of all real property to formulate the assessment
8 roll.
9 (a.2) The governing body may redetermine the fair market
10 value upon which the assessed value on real property is based
11 when (i) a parcel of the land is divided and conveyed in smaller
12 parcels, (ii) the economy of the county or portion of the county
13 has depreciated or appreciated to such an extent that real
14 estate values in that area are affected, or (iii) improvements
15 are made to the real property or existing improvements to the
16 real property are removed or destroyed. Painting an existing
17 building or performing normal, regular repairs to the building
18 may not be deemed cause for a change in valuation.
19 (b) [Except as to counties of the first and second class,
20 after any] after a second A class county makes a county-wide
21 revision of assessment of real property at values based upon an
22 established predetermined ratio as required by law or after [any
23 county] it changes its established predetermined ratio, each
24 political subdivision, which hereafter for the first time levies
25 its real estate taxes on that revised assessment or valuation,
26 shall, for the first year, reduce its tax rate, if necessary,
27 for the purpose of having the total amount of taxes levied for
28 that year against the real properties contained in the duplicate
29 for the preceding year, equal, in the case of any taxing
30 district, not more than ten per centum greater than the total
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1 amount it levied on such properties the preceding year,
2 notwithstanding the increased valuations of such properties
3 under the revised assessment. For the purpose of determining the
4 total amount of taxes to be levied for said first year, the
5 amount to be levied on newly constructed buildings or structures
6 or on increased valuations based on new improvements made to
7 existing houses need not be considered. The tax rate shall be
8 fixed for that year at a figure which will accomplish this
9 purpose. With the approval of the court of common pleas, upon
10 good cause shown, any such political subdivision may increase
11 the tax rate herein prescribed, notwithstanding the provisions
12 of this subsection.
13 (c) When a county has effected a countywide revision of the
14 assessment which was used to develop the common level ratio last
15 determined by the board, the following applies:
16 (1) If a county performs a countywide revision of
17 assessments by applying a common multiplier to the assessed
18 values, the county shall apply such multiplier to its common
19 level ratio to establish the certified revised common level
20 ratio for the year in which the assessment was revised.
21 (2) If the county performs a countywide revision of
22 assessments by revaluing the properties and applying a
23 predetermined ratio, the county shall utilize the established
24 predetermined ratio instead of the common level ratio for the
25 year in which the assessment was revised.
26 (d) The office issuing building permits in every political
27 subdivision of each county shall keep a daily record, separate
28 and apart from all other records, of every building permit
29 issued, which shall set forth the following information: the
30 date of issuance, the names and addresses of the persons owning
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1 and a description sufficient to identify the property for which
2 the permit was issued, the nature of the improvements and the
3 amount in dollars in which issued. On or before the first Monday
4 of each month, such office shall file the daily record in the
5 office of the board of the county in which it is located,
6 together with a certificate of the head of such office that its
7 contents are correct. Such office may charge and collect from
8 each person to whom a building permit is issued a sum of not
9 more than one dollar ($1.00) which shall be in full compensation
10 for its services under the provisions of this act.
11 (e) Whenever any person makes improvements other than
12 painting of or normal regular repairs to a building aggregating
13 one thousand dollars ($1000) or less in value annually to any
14 real property in any political subdivision in the county and he
15 is not required to obtain a building permit therefor by any
16 political subdivision within thirty days of commencing the
17 improvements, he shall furnish the following information to the
18 board: the name and address of the person owning and a
19 description sufficient to identify the property involved, the
20 nature of the improvements made or to be made and the amount in
21 dollars of the value of the improvements. Any person who
22 wilfully fails to comply with the provisions of this subsection,
23 or who in furnishing such information wilfully falsifies the
24 same, shall, upon conviction thereof in a summary proceeding, be
25 sentenced to pay a fine of not more than fifty dollars ($50.00).
26 (f) At least once every three months, the board shall
27 forward copies of the improvement records kept under subsection
28 (d) or (e) to the assessors of the political subdivision in
29 which such improvements are made or contemplated. The assessors
30 shall visit the site of the improvements and secure any
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1 information the board requests, which may include the
2 description and measurements, type of construction, degree of
3 completion, cost and probable value of the improvements.
4 Section 10. Section 402.1 of the act, added September 23,
5 1961 (P.L.1601, No.677), is amended to read:
6 Section 402.1. Valuation of Mobilehomes or House Trailers.--
7 [It shall be the duty of the several elected and appointed
8 assessors of the political subdivisions to] Assessors shall
9 assess, rate and value all mobilehomes and house trailers
10 [within their subdivisions] according to the actual value
11 thereof and prices for which the same would separately bona fide
12 sell. The land upon which such mobilehome or house trailer is
13 located at the time of assessment shall be valued separately,
14 and shall not include the value of the house trailer or
15 mobilehome located thereon.
16 Section 11. Section 403 of the act is amended to read:
17 Section 403. List of Taxables.--[The elected and appointed
18 assessors of the several counties] Assessors shall, in each
19 year, make a return to the [county commissioners, or board of
20 revision of taxes, or board for the assessment and revision of
21 taxes,] governing body of all the taxable inhabitants within
22 their respective wards, boroughs, towns, townships and
23 districts, which return shall state the names and surnames and
24 the address of each of such taxable inhabitants, stating the
25 occupation and the street and number of the house in which such
26 inhabitant resides. In all cases where such taxable inhabitant
27 resides in a house not having a street and number address, the
28 name of the owner of the house and his or her address, as
29 definitely as possible, shall be given. The provisions of this
30 section shall not apply to any county of the first class except
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1 where, under the provisions of existing law, a tax upon
2 occupations may be levied by any city within such county which
3 makes its tax levies on the basis of the assessments provided
4 for by this act, and where such city has authorized such levy.
5 Section 12. Section 404 of the act, amended June 16, 1972
6 (P.L.418, No.121), is amended to read:
7 Section 404. Assessment of Persons in Counties That do Not
8 Levy Occupation Taxes.--It shall be the duty of the assessors,
9 for taxation purposes in counties of the second[, second A and
10 third class, and in counties electing not to levy a tax on
11 trades, occupations, professions and persons who follow no
12 occupation or calling] and second A class, to prepare a list of
13 all residents and inhabitants in such counties over the age of
14 eighteen years, and return the same to the proper county
15 authorities with other taxable property as provided by law. The
16 assessor shall also state the occupation of each such resident
17 and inhabitant or that a person does not follow an occupation or
18 calling, as the case may be, for the assessment of any township
19 or borough tax on occupations, as provided by law. The [county
20 commissioners, or boards for the assessment and revision of
21 taxes, as the case may be,] governing body shall continue to fix
22 valuations for trades, occupations, professions and persons who
23 follow no occupation or calling, as provided by law, for the use
24 of boroughs and townships, and nothing contained in this act
25 shall be construed to repeal the power of townships and boroughs
26 to levy taxes on trades, occupations, professions, and on
27 persons who follow no occupation or calling as provided by law.
28 Section 13. Sections 405 and 406 of the act are amended to
29 read:
30 Section 405. Return of Exempt Property.--It shall be the
19890H0731B0812 - 18 -
1 duty of [the several elected and appointed] assessors in this
2 Commonwealth to make return of all property, now or which
3 hereafter may be especially exempt by act of Assembly from
4 taxes, in a separate list to the [commissioners, or board of
5 revision of taxes, or board for the assessment and revision of
6 taxes, as the case may be,] governing body of the proper county,
7 for which service the said assessors shall receive the same
8 compensation as is allowed for like services in other cases.
9 Section 406. Real Estate Omitted from Triennial
10 Assessment.--Whenever any taxable real estate shall be omitted
11 to be assessed at the triennial assessment, the [elected or
12 appointed] assessor, on notice thereof, shall forthwith assess
13 and return the same to the proper office, which assessment shall
14 be subject to appeal, and shall continue until the next
15 triennial assessment, and its proper proportion of all taxes to
16 which such real estate is liable, levied after such assessment,
17 shall be laid thereon.
18 Section 14. Section 407 of the act, amended or added
19 September 23, 1961 (P.L.1601, No.677), December 14, 1967
20 (P.L.846, No.369) and July 8, 1969 (P.L.130, No.54), is amended
21 to read:
22 Section 407. (a) Recorder of Deeds in Certain Counties to
23 Furnish Record of Conveyances; Compensation.--It shall be the
24 duty of the recorder of deeds in each county of the second A[,
25 third, fourth, fifth, sixth, seventh and eighth classes] class
26 to keep a daily record, separate and apart from all other
27 records, of every deed or conveyance of land in said county
28 entered in his office for recording which record shall set forth
29 the following information to wit: The date of the deed or
30 conveyance, the names of the [grator] grantor and grantee, the
19890H0731B0812 - 19 -
1 consideration mentioned in the deed, the location of the
2 property as to city, borough, ward, town or township, the
3 acreage of the land conveyed, if mentioned, and if the land
4 conveyed be a lot or lots on a recorded plan, the number or
5 numbers by which the same may be designated on the plan, if
6 mentioned in the deed; and it shall be the further duty of the
7 recorder, on the first Monday of each month, to file the
8 aforesaid daily record in the [commissioner's office, or] office
9 of the board [for the assessment and revision of taxes,] of the
10 proper county, together with his certificate, appended thereto,
11 that such record is correct; and the recorder of deeds shall
12 charge, and collect from the person presenting a deed of
13 conveyance for record, the sum of fifteen (15) cents, when it
14 contains but one description of land, and ten (10) cents for
15 each additional description therein described, which sum shall
16 be in full compensation for his services under this act.
17 (b) Statement of Conveyances to Be Furnished Assessors.--[It
18 shall be the duty of the county commissioners, or board for the
19 assessment and revision of taxes, of such counties, upon receipt
20 of such daily report from the office of the recorder of deeds,
21 to keep the same] The board shall keep daily reports filed with
22 it, under subsection (a), on file in their office; and, prior to
23 the making of the annual and of the triennial assessment, to
24 deliver to the [elected or appointed] assessor [or assessors of
25 each city, borough, ward, town, township or district], before he
26 shall enter upon the discharge of his duty as assessor of the
27 real estate in his district, a statement or statements of all
28 such deeds and conveyances of all such real estate within said
29 district, together with all the information regarding the same
30 as set forth in this section, to be used by such assessor [or
19890H0731B0812 - 20 -
1 assessors] in making the assessment in the name of the owners of
2 the real estate and in ascertaining the value of such real
3 estate.
4 All mobilehome court operators which shall mean every person
5 who leases land to two or more persons for the purpose of
6 allowing such persons to locate thereon a mobilehome or house
7 trailer which is subject to real property taxation shall
8 maintain a record of all such leases which shall be opened for
9 inspection at all reasonable times by the tax assessor [of the
10 political subdivision]. As part of such record, the court
11 operator shall note the arrival of each mobilehome or house
12 trailer, the make or manufacturer thereof, the serial number,
13 the number of occupants, their names and ages, and their last
14 prior residence address. Each month the mobilehome court
15 operator shall send a record to the [tax assessor of the
16 political subdivision] assessment office of the arrivals and
17 departures during the prior month of mobilehomes or house
18 trailers on his land.
19 (c) Land to Be Assessed in Name of Owner at Time of
20 Assessment.--It shall be the duty of [such assessor or assessors
21 in such counties] an assessor, in making the triennial
22 assessment and the intermediate annual assessments, to ascertain
23 the owner or owners of each tract, piece, parcel or lot of
24 ground assessed, at the time of such assessment, and to assess
25 the same in the name of the then owner or owners, as thus
26 appears in such statement, unless to his personal knowledge
27 there has been thereafter a change in the ownership so that such
28 tract, piece, parcel or lot of real estate shall be assessed in
29 the name of the then owner or owners, except that all
30 mobilehomes or house trailers shall be assessed in the name of
19890H0731B0812 - 21 -
1 the then owner or owners of such mobilehome or house trailer,
2 who shall be the person or persons named in the title of such
3 mobilehome or house trailer irrespective of whether the title is
4 issued by this State or another state.
5 (d) Notification of Mobilehome or House Trailer Owner.--Each
6 person in whose name a mobilehome or house trailer is assessed,
7 rated or valued as provided in this act, shall be notified in
8 writing by the assessor that it shall be unlawful for any person
9 to remove the mobilehome or house trailer from the taxing
10 district without first having obtained removal permits from the
11 local tax collector.
12 (e) Removal Permits.--The local tax collector shall issue
13 removal permits upon application therefor whenever a fee of two
14 dollars ($2) and all taxes levied and assessed on the mobilehome
15 or house trailer to be moved are paid.
16 (f) Penalty.--Any person who moves a mobilehome or house
17 trailer from the territorial limits of the taxing district
18 without first having obtained a removal permit issued under this
19 act shall, upon summary conviction thereof, be sentenced to pay
20 a fine of one hundred dollars ($100) and costs of prosecution or
21 undergo imprisonment for not more than thirty days, or both.
22 (g) Mobilehome Titles of Ownership; Records.--Upon the
23 written request of an assessor, the Department of Transportation
24 shall provide pertinent information concerning the transfer of
25 title of a mobilehome or house trailer and the sales tax paid
26 pursuant to the conveyance.
27 Section 15. Section 408 of the act is repealed.
28 Section 16. Sections 409 and 410 of the act are amended to
29 read:
30 Section 409. Persons Acquiring Unseated Lands to Furnish
19890H0731B0812 - 22 -
1 Statement [to County Commissioners].--It shall be the duty of
2 every person hereafter becoming a holder of unseated lands, by
3 gift, grant or other conveyance, to furnish to the [county
4 commissioners, or board for the assessment and revision of
5 taxes, as the case may be,] governing body a statement signed by
6 such holder, or his, her, or their agent, containing a
7 description of each tract so acquired, the name of the person or
8 persons to whom the original title from the Commonwealth passed,
9 and the nature, number and date of such original title, together
10 with the date of the conveyance to such holder, and the name of
11 the grantor, within one year from and after such conveyance, and
12 on failure of any holder of unseated lands to comply with the
13 injunctions of this act, it shall be the duty of the [county
14 commissioners] governing body to assess on every tract of land,
15 respecting which such default shall be made when discovered,
16 four times the amount of the tax to which such tract or tracts
17 of land would have been otherwise liable, and to enforce the
18 collection thereof, in the same manner that taxes due on
19 unseated lands are or may be assessed and collected: Provided,
20 That nothing in this section shall be construed as giving
21 greater validity to unexecuted land warrants than they are now
22 entitled to, nor to the detriment of persons under legal
23 disabilities, provided such person or persons comply with the
24 foregoing requisitions within the time or times limited,
25 respectively, after such disability shall be removed.
26 Section 410. Assessment of Unseated Lands.--All unseated
27 lands within this Commonwealth, held by individuals,
28 copartnerships, associations or corporations, either by
29 improvement, warrant, patent, or otherwise, shall, for the
30 purpose of raising county rates and levies, be valued and
19890H0731B0812 - 23 -
1 assessed in the same manner as other property.
2 Whenever any tax levy is made upon land as unseated, which
3 the assessors for the same year by error or mistake returned
4 assessed as seated, while the same ought or might legally have
5 been assessed as unseated, such levy shall be deemed valid and
6 regular for all intents and purposes, notwithstanding it differs
7 from the copy of the duplicate furnished by the assessor. All
8 records of the [county commissioners] governing body charging
9 lands as unseated with arrears of taxes shall be evidence of an
10 assessment. No clearing over by mistake shall ever be deemed
11 sufficient to render land seated.
12 Section 17. Section 411 of the act, amended June 13, 1939
13 (P.L.343, No.200), is amended to read:
14 Section 411. Assessment of Seated Lands Divided by County
15 Lines.--The [elected and appointed] assessors of the several
16 counties shall, on seated lands, make the assessment in the
17 county in which the mansion house is situated, when county lines
18 divide a tract of land. Whenever the dividing line between two
19 counties shall pass through the mansion house of any tract of
20 land, the owner of the land so divided may choose as the situs
21 of assessment either of the counties, by a written notice of his
22 election to the [commissioners] governing bodies of both
23 counties. The [elected or appointed] assessors of the county so
24 chosen shall assess therein all the tract of land. In the event
25 that the owner shall refuse or fail to so choose, then the
26 county in which the larger portion of the mansion house is
27 situated shall have the right of assessment.
28 Section 18. Sections 413, 414 and 415 of the act are amended
29 to read:
30 Section 413. Assessment Where Township Line Passes Through
19890H0731B0812 - 24 -
1 Mansion House.--Whenever the dividing line between any township
2 and city or borough, or between any two townships, as now or may
3 be hereafter located, shall pass through the mansion house of
4 any tract of land, the owner of the land so divided may choose,
5 as the place of residence of its occupants, either of the
6 townships or the borough, by a written notice of his election to
7 the [commissioners of the county] governing body. A choice once
8 so made shall be binding on the owner and occupiers of such
9 mansion house and on future owners thereof. In case of the
10 neglect or refusal of the owner of such land to make an election
11 as aforesaid, the persons occupying said mansion house shall be
12 regarded as residing wholly within the township, and the
13 [elected or appointed] assessors [of such township] shall, in
14 such case, or when he elects to reside in the township, assess
15 therein such persons, and all the tract of land on which such
16 mansion house is erected.
17 Section 414. Assessment of Coal Underlying Lands Divided by
18 County, Township or Borough Lines.--[The elected or appointed
19 assessors of the wards, townships and boroughs of the several
20 counties] Assessors shall, where seated lands, underlaid with
21 coal, are divided by county, city, township or borough lines,
22 the ownership of which coal has been severed from the ownership
23 of the overlying strata or surface, assess each division of said
24 coal in the county, city, township or borough in which it
25 actually lies.
26 Section 415. Separate Assessment of Coal and Surface.--All
27 [elected and appointed] assessors shall hereafter assess coal
28 and surface separately in cases where the life tenant of land
29 has not the right to operate the coal underlying said surface.
30 Section 19. The act is amended by adding sections to read:
19890H0731B0812 - 25 -
1 Section 417.1. Notice for Information by Assessors.--The
2 chief assessor, for assessment purposes, shall give to an owner
3 of real property only one notice by United States Postal Service
4 first class mail, registered mail or certified mail, return
5 receipt requested, postage prepaid. The notice shall require an
6 owner of real property to file a property statement. The
7 statement may include records and information pertaining to sale
8 of ownership interests, partnership interests, stock
9 transactions and income and expense of rental income-producing
10 property. The owner of property shall submit a property
11 statement forty-five days of the notice of the chief assessor.
12 The notice shall include a statement that compliance with the
13 notice is mandatory by law.
14 The term "rental income-producing property" as used in this
15 section includes, but is not limited to, residential rental
16 realty, apartments, rooming houses, commercial rental realty,
17 leased industrial realty, leased land, garages, hotels, motels,
18 inns, bed and breakfast accommodations, and similar rental real
19 estate.
20 Section 417.2. Failure to File a Property Statement After
21 Notice.--(a) If an owner fails to respond to the notice of the
22 chief assessor within forty-five days of the notice, the chief
23 assessor shall value the property at the amount the chief
24 assessor reasonably determines, from any information in his
25 possession or available to him, to be the full and fair value.
26 (b) If an owner has good cause for failing to respond to the
27 notice within the required period of time, the chief assessor
28 may extend the period of time for an additional forty-five day
29 period. No further extension shall be permitted.
30 (c) If an owner disputes a valuation made by the chief
19890H0731B0812 - 26 -
1 assessor, the owner may appeal in accordance with the provisions
2 of this article. For the appeal to be valid, a completed
3 property statement shall be filed with the appeal.
4 Section 417.3 Confidentiality.--Information gained by the
5 chief assessor shall be confidential, except for official
6 purposes, and a person or agent divulging information shall be
7 guilty of a misdemeanor, and upon conviction thereof, be subject
8 to imprisonment for not more than three years, and fined a sum
9 of not more than five hundred dollars ($500), or both.
10 Section 20. Sections 418 and 419 of the act are amended to
11 read:
12 Section 418. Returns of Timber Lands.--[It shall be the duty
13 of the several elected and appointed assessors, in their return
14 of real estate to the commissioners of the proper county at each
15 triennial assessment, to] Assessors, in their return of real
16 estate to the governing body or board of the proper county at
17 each triennial assessment, shall make returns of all the timber
18 land in their proper district by specifying in separate columns
19 how many acres each tract contains of cleared land, and how many
20 in timber.
21 Section 419. Assessment of Auxiliary Forest Reserves.--All
22 surface land which has, since the fifth day of June, one
23 thousand nine hundred and thirteen, been classified and set
24 apart as auxiliary forest reserves, in the manner provided by
25 law, or which may hereafter be so classified, shall, so long as
26 the same remains so classified, be rated in value, for the
27 purpose of taxation, not in excess of one dollar ($1.00) per
28 acre, and shall continue to be so rated so long as the said land
29 remains within the class designated as auxiliary forest
30 reserves: Provided, however, That if the said surface land be
19890H0731B0812 - 27 -
1 underlaid with coal, iron ore, oil, gas, or other valuable
2 minerals, said minerals may be separately assessed. The [elected
3 and appointed] assessors [in the several boroughs, townships and
4 districts in which such lands are situate] shall assess such
5 lands in the manner now or hereafter provided for the assessment
6 of real estate for purposes of taxation, as if they had not been
7 set apart as auxiliary forest reserves, and shall make their
8 return to the [county commissioners] governing body in like
9 manner as is now or hereafter may be provided by law, subject to
10 exception, appeal, and final adjustment.
11 Upon receipt of assessment returns from the various
12 assessors, the [county commissioners, or board for the
13 assessment and revision of taxes,] governing body shall reduce,
14 in their records, to a sum not in excess of one dollar ($1.00)
15 per acre, the assessment on all those lands which shall have
16 been placed in the class known as auxiliary forest reserves, in
17 accordance with certificates filed with them by the Department
18 of Forests and Waters or the Department of Environmental
19 Resources, and the original assessment returns made by said
20 assessors shall be preserved.
21 Section 21. Sections 422 and 431 of the act are repealed.
22 Section 22. The act is amended by adding a section to read:
23 Section 431.1. Issuing of Precepts and Return of Assessments
24 in Inter-Triennial Years.--In counties of the second class, the
25 precepts to make inter-triennial assessments shall be issued and
26 returned in accordance with the provisions of section 401(b).
27 Section 23. Section 432 of the act, amended June 16, 1972
28 (P.L.418, No.121), is amended to read:
29 Section 432. Inter-Triennial Assessments.--In each of the
30 two years succeeding the triennial assessment, [except] in
19890H0731B0812 - 28 -
1 counties of the [first] second A class, [and except as in
2 counties of the second and third classes otherwise provided,]
3 the [commissioners, or board for the assessment and revision of
4 taxes, as the case may be,] governing body of the respective
5 county shall send a transcript of such triennial assessment to
6 the [elected or appointed] assessors [of every ward, borough,
7 town, township and district therein], together with their
8 precepts, requiring them to take an account of all personal
9 property taxable by law, together with a just valuation of same,
10 and all persons, and also a valuation of all offices and posts
11 of profit, professions, trades and occupations taxable by law,
12 enjoining such assessors to make a just return to them and to
13 note in such return such alterations in his ward, borough, town,
14 township or district, as may have been occasioned by the
15 transfer or division of real estate, or by the destruction of
16 buildings, or by the mining out of coal, ore, or other minerals
17 assessed under the triennial assessment, and also noting all
18 persons who have arrived at the age of eighteen years since the
19 last triennial assessment, and all others who have since that
20 time come to inhabit in [such ward, borough, town, township or
21 district] the county, together with the taxable property such
22 persons may possess, and the valuation thereof, agreeably to the
23 provisions of this act; and to reassess all real estate which
24 may have been improved by the erection of buildings or other
25 improvements subsequent to the last preceding triennial
26 assessments, subject to appeals as now provided by law.
27 Section 24. Sections 441, 451, 452 and 453 of the act are
28 amended to read:
29 Section 441. The [county commissioners, or the board for the
30 assessment and revision of taxes, as the case may be,] governing
19890H0731B0812 - 29 -
1 body may, in their discretion, issue their precepts to the
2 [elected or appointed] assessors [of the respective wards,
3 districts, boroughs, towns and townships], on or before the
4 first day in March of each year, for the assessment of such
5 persons as may remove into the [respective township, ward,
6 borough, town or district] county since the last assessment, and
7 for the reassessment of such property as may have been
8 transferred since the last assessment, and for the assessment of
9 those who may have been omitted from the last assessment. And it
10 shall be the duty of such assessors to make such assessment, and
11 return the same before the twenty-fifth of May. For such service
12 the said assessors shall receive, out of the county funds, such
13 compensation as may be fixed by the [county commissioners]
14 governing body, not, however, exceeding the per diem
15 compensation fixed by this act.
16 Section 451. Penalty on Assessors for Failure to Assess and
17 for Making Incorrect Assessments.--If any [elected or appointed]
18 assessor[, or, in townships of the first class, any assessor,
19 assistant township assessor or assistant triennial assessor,]
20 knowingly and intentionally omits, neglects or refuses to assess
21 and return any property, person, or thing made taxable by law,
22 or knowingly and intentionally assesses, rates or values the
23 same at more or less than he knows and believes the just cash
24 value or rate thereof, or neglects or refuses to assess any tax
25 required by law, he shall be guilty of a misdemeanor in office,
26 and, on conviction thereof, be subject to imprisonment not less
27 than three nor more than twelve months, and fined in a sum not
28 less than one hundred nor more than two hundred dollars.
29 Section 452. Penalty on Assessor for Failure to Perform
30 Duty.--If any [elected or appointed assessor, or, in townships
19890H0731B0812 - 30 -
1 of the first class, any assessor, assistant township assessor or
2 assistant triennial] assessor, who shall have taken upon himself
3 the duties of such office, neglects or refuses to comply with
4 any order or warrant issued to him in conformity with law, or
5 does not perform the duties enjoined upon him by law, he shall
6 forfeit any sum not exceeding forty dollars, to be recovered by
7 the county as debts of a like amount are recoverable.
8 Section 453. Penalty on [County Commissioners] Governing
9 Body for Failure to Perform Duty.--It shall be a misdemeanor in
10 office for [the county commissioners, or members of the board of
11 revision of taxes, or board for the assessment and revision of
12 taxes,] a member of the governing body of any county to neglect
13 or refuse to perform the duties required of them by law in the
14 assessment of any tax which has been or shall be imposed by the
15 laws of this Commonwealth, and, on conviction of said offense,
16 he or they shall be punished by a fine of not less than fifty
17 nor more than two hundred dollars.
18 Section 25. Section 501 of the act is repealed.
19 Section 26. Sections 502, 503 and 504 of the act are amended
20 to read:
21 Section 502. Publication of Statement Showing Aggregate
22 Assessments, Et Cetera.--The [county commissioners, acting as a
23 board of revision, or the board for the assessment and revision
24 of taxes, as the case may be, of the several counties] governing
25 body shall, as soon as the [elected or appointed] assessors [of
26 the several wards, districts, boroughs, towns and townships in
27 their respective counties shall] have made their returns, make
28 out and publish in not less than two newspapers for two weeks[,
29 or, if there be no newspaper published in the county, by
30 handbills posted up in each ward, district, borough, town or
19890H0731B0812 - 31 -
1 township, at the place of holding township, town, borough, ward
2 or district elections,] a statement in such form as will show
3 the aggregate value and assessments made by [each assessor] the
4 assessors in the county, upon property taxable by law for county
5 purposes, upon personal property, upon all salaries and
6 emoluments of office, and all persons, trades, occupations and
7 professions, and as will also show the whole amount of taxes
8 assessed on each ward, district, borough, town and township in
9 the county, and, at the time and in the manner herein provided
10 for publishing said statements[, the county commissioners,
11 acting as a board of revision, or the board for the assessment
12 and revision of taxes, as the case may be,]. The governing body
13 shall also give public notice of a day not later than thirty
14 days from the time of publishing, by them appointed, for finally
15 determining whether any of the valuations of the assessors have
16 been made below a just rate, according to the meaning and
17 intention of this act: Provided, That any neglect or refusal of
18 the [county commissioners,] governing body or board [for the
19 assessment and revision of taxes,] to make and publish the
20 statement required by this section shall not invalidate or
21 hinder the collection of any tax imposed by any law of this
22 Commonwealth.
23 Section 503. Revision at Time of Appeals.--The [county
24 commissioners, acting as a board of revision, or board for the
25 assessment and revision of taxes, as the case may be, are] board
26 is hereby authorized to do and perform [the duties of said board
27 of revision upon the same day, and] its duties and to revise
28 assessments at the same time and place[,] as that fixed for the
29 hearing of appeals [for the several townships, towns, boroughs
30 and wards in their respective counties].
19890H0731B0812 - 32 -
1 Section 504. Right of Taxables to Examine Returns.--From the
2 time of publishing the returns of the [elected or appointed]
3 assessors until the day appointed for finally determining
4 whether any valuation of the assessors have been made too low,
5 any taxable inhabitant of the county shall have the right to
6 examine the return in the [commissioners'] board's office[, or
7 board for the assessment and revision of taxes, as the case may
8 be].
9 Section 27. Section 505 of the act, amended December 13,
10 1982 (P.L.1160, No.268), is amended to read:
11 Section 505. Making Revisions.--(a) The [county
12 commissioners, acting as the board of revision, or board of
13 revision of taxes, or] board [for the assessment and revision of
14 taxes, as the case may be, in each county,] shall, on receiving
15 the returns of the [elected or appointed] assessors, proceed to
16 examine and inquire whether the same have been made in
17 conformity with the laws of this Commonwealth, and whether all
18 property to be valued for taxation for county purposes has been
19 valued at actual value. They shall receive and consider the
20 written communication of any taxable inhabitant of the county
21 relative to any property which such taxable inhabitant shall
22 believe to have been valued too low, and, on the day appointed
23 for determining whether any property has been valued too low or
24 too high, they shall proceed to raise or lower the price or
25 valuation of any property which they shall believe to have been
26 valued too low or too high, and if they cannot on the day
27 appointed revise, raise and equalize the valuation of all
28 property, they may adjourn from day to day until the whole of
29 such valuation shall have been revised, raised or equalized.
30 (b) The board is authorized to make additions and revisions
19890H0731B0812 - 33 -
1 to the assessment roll of persons and property subject to local
2 taxation at any time in the year, so long as the notice
3 provisions are complied with. All additions and revisions shall
4 be a supplement to the assessment roll for levy and collection
5 of taxes for the tax year for which the assessment roll was
6 originally prepared, in addition to being added to the
7 assessment roll for the following calendar or fiscal tax years.
8 Section 28. Section 505.1 of the act, added December 17,
9 1986 (P.L.1680, No.194), is amended to read:
10 Section 505.1. Errors in Assessments and Refunds.--Whenever
11 through mathematical or clerical error an assessment is made
12 more than it should have been, and taxes are paid on such
13 incorrect assessment, the [county commissioners, acting as a
14 board of revision of taxes, or the] board [for the assessment
15 and revision of taxes], upon discovery of such error and
16 correction of the assessment shall so inform the appropriate
17 taxing district or districts, which shall make a refund to the
18 taxpayer or taxpayers for the period of the error or six years,
19 whichever is less, from the date of application for refund or
20 discovery of such error by the board. Reassessment, with or
21 without application by the owner, as a decision of judgment
22 based on the method of assessment by the board, shall not
23 constitute an error under this section.
24 Section 29. Section 506 of the act is repealed.
25 Section 30. Section 507 of the act is amended to read:
26 Section 507. Transcript of Assessments, Statement of Rate,
27 and Day for Appeal Sent to Assessors.--When the revisions of the
28 triennial assessments have been completed, the [commissioners,
29 acting as a] board [of revision, or the board for the assessment
30 and revision of taxes, as the case may be, of the respective
19890H0731B0812 - 34 -
1 counties] shall cause accurate transcripts of the assessments to
2 be made out by their clerk, and shall transmit the same to the
3 [respective elected or appointed] assessors on or before the
4 second Monday of April following, together with a statement of
5 the rate per cent of the tax and the day of appeal fixed by
6 them.
7 Section 31. Section 508 of the act, amended December 13,
8 1982 (P.L.1160, No.268), is amended to read:
9 Section 508. Notice of Assessment, Rate, and Appeal.--It
10 shall be the duty of the [several elected or appointed]
11 assessors on receiving such transcript of the triennial
12 assessment from the [county commissioners, acting as a board of
13 revision, or the] board [for the assessment and revision of
14 taxes, as the case may be,] to give written or printed notice,
15 at least five days before the day of appeal, to every taxable
16 inhabitant within the [respective ward, borough, town, township
17 or district] county, the amount of the present assessment,
18 valuation and ratio, the amount or sum of which he stands rated,
19 and the rate per cent of the tax, and of the time and place of
20 such appeal. In every case where the [county commissioners,
21 acting as a] governing body [board of revision, or the board for
22 the assessment and revision of taxes, as the case may be,] shall
23 change the valuation of any property or the established
24 predetermined ratio, a statement of the present assessment,
25 valuation and ratio and a notice of such changed assessment,
26 valuation and ratio shall also be given to the owner or owners.
27 Section 32. Sections 509 and 510 of the act are amended to
28 read:
29 Section 509. Publication of Notice of Appeal.--[It shall
30 also be the duty of the commissioners, acting as a board of
19890H0731B0812 - 35 -
1 revision, or the board for the assessment and revision of taxes,
2 as the case may be, of the respective counties, to] The board
3 shall give notice, by advertisement in one or more newspapers
4 printed in or nearest to the seat of justice of the proper
5 county, at least three weeks before the day of appeal, of the
6 time and place fixed for such appeal from triennial assessments.
7 Section 510. Notice of Appeals in Inter-Triennial Years.--It
8 shall be the duty of the [several elected and appointed]
9 assessors in each of the two years succeeding the triennial
10 assessment to give notice to the taxable inhabitants in like
11 manner as after the triennial assessment, but in the following
12 cases only; namely, in the case of real property, where
13 buildings or other improvements have been newly erected or have
14 been destroyed, and when coal, ore, or other minerals assessed
15 under the triennial assessment have been mined out, since such
16 triennial assessment; and in the case of personal property,
17 offices, professions, trades and occupations, where there has
18 been any alteration in the assessment, occasioning a different
19 valuation from the former year, and also where persons have come
20 to inhabit in the county since such triennial assessment.
21 Section 33. Section 511 of the act, amended or added
22 December 13, 1982 (P.L.1160, No.268), October 11, 1984 (P.L.894,
23 No.175) and December 17, 1986 (P.L.1680, No.194), is amended to
24 read:
25 Section 511. Board [of Revision] to Hear and Pass on
26 Appeals.--(a) At the time and place fixed for the appeal,
27 whether at a triennial or inter-triennial assessment, [the
28 commissioners, acting as a board of revision, or] the board [for
29 the assessment and revision of taxes,] shall attend and hear all
30 persons who may apply for redress, and grant such relief as to
19890H0731B0812 - 36 -
1 them shall appear just and reasonable: Provided, That the
2 [commissioners, acting as a] board [of revision, or the board
3 for the assessment and revision of taxes,] shall not make any
4 allowance or abatement in the valuation of any real estate, in
5 any other year than that in which the triennial assessment is
6 made, excepting where buildings or other improvements have been
7 destroyed, or where coal, ore, or other minerals assessed under
8 the triennial assessment have been mined out, subsequently to
9 such triennial assessment, in which cases such allowance or
10 abatement shall be made.
11 (b) In any appeal of an assessment the [commissioners,
12 acting as a] board [of revision of taxes, or the board for the
13 assessment and revision of taxes,] shall make the following
14 determinations:
15 (1) The market value as of the date such appeal was filed
16 before the [county commissioners, acting as a] board [of
17 revision of taxes, or the board for the assessment and revision
18 of taxes].
19 (2) The common level ratio published by the State Tax
20 Equalization Board on or before July 1 of the year prior to the
21 tax year being appealed to the [county commissioners, acting as
22 a] board [of revision of taxes, or the board for the assessment
23 and revision of taxes].
24 (c) The [county commissioners, acting as a] board [of
25 revision of taxes, or the board for the assessment and revision
26 of taxes], after determining the market value of the property,
27 shall then apply the established predetermined ratio to such
28 value unless the common level ratio published by the State Tax
29 Equalization Board on or before July 1 of the year prior to the
30 tax year being appealed to the [county commissioners, acting as
19890H0731B0812 - 37 -
1 a] board [of revision of taxes, or the board for the assessment
2 and revision of taxes] varies by more than fifteen per centum
3 (15%) from the established predetermined ratio, in which case
4 the [commissioners, acting as a] board [of revision of taxes, or
5 a board for the assessment and revision of taxes,] shall apply
6 that same common level ratio to the market value of the
7 property. As an example, in the case of a predetermined ratio
8 (PDR) of thirty per centum (30%), the following calculations
9 would be made to achieve a permissible ratio variance of twenty-
10 five and one-half per centum (25.5%) to thirty-four and one-half
11 per centum (34.5%):
12 30% (PDR) x 15% = 4.5%
13 30% (PDR) + 4.5% = 34.5%
14 30% (PDR) - 4.5% = 25.5%
15 (c.1) When a county has effected a countywide revision of
16 the assessment which was used to develop the common level ratio
17 last determined by the State Tax Equalization Board, the
18 following applies:
19 (1) If a county performs a countywide revision of
20 assessments by applying a common multiplier to the assessed
21 values, the board shall apply such multiplier to the county's
22 common level ratio to establish the certified revised common
23 level ratio for the year in which the assessment was revised.
24 (2) If the county performs a countywide revision of
25 assessments by revaluing the properties and applying a
26 predetermined ratio, the board shall utilize the established
27 predetermined ratio instead of the common level ratio for the
28 year in which the assessment was revised.
29 (d) Nothing herein shall prevent any appellant from
30 appealing any base year valuation without reference to ratio.
19890H0731B0812 - 38 -
1 (e) Persons who have suffered catastrophic losses to their
2 property shall have the right to appeal before the [county
3 commissioners, acting as a] board [of revision of taxes, or the
4 board for the assessment and revision of taxes] within the
5 remainder of the county fiscal year in which the catastrophic
6 loss occurred, or within six months of the date on which the
7 catastrophic loss occurred, whichever time period is longer. The
8 duty of the [county commissioners, acting as a] board [of
9 revision of taxes, or the board for the assessment and revision
10 of taxes] shall be to reassess the value of the property in the
11 following manner: the value of the property before the
12 catastrophic loss, based on the percentage of the taxable year
13 for which the property stood at its former value, shall be added
14 to the value of the property after the catastrophic loss, based
15 on the percentage of the taxable year for which the property
16 stood at its reduced value. Any property improvements made
17 subsequent to the catastrophic loss in the same tax year shall
18 not be included in the reassessment described in this subsection
19 for that tax year. Any adjustments in assessment under this
20 subsection shall be reflected by the appropriate taxing
21 authorities in the form of a credit for the succeeding tax year.
22 (f) As used in this section, "catastrophic loss" means any
23 loss due to mine subsidence, fire, flood or other natural
24 disaster which affects the physical state of the real property
25 and which exceeds fifty per centum (50%) of the market value of
26 the real property prior to the loss.
27 Section 34. Sections 512, 513 and 514 of the act are amended
28 to read:
29 Section 512. Assessors to Attend Appeals.--It shall be the
30 duty of the [several elected and appointed] assessors to attend
19890H0731B0812 - 39 -
1 at the time and place fixed for the appeal from triennial and
2 inter-triennial assessments [for the respective ward, borough,
3 town, township or district,] to prevent impositions being
4 practiced on the [commissioners, acting as a board of revision,
5 or the] board [for the assessment and revision of taxes, as the
6 case may be,] by the persons appealing.
7 Section 513. Place of Holding Appeals.--The [county
8 commissioners, acting as boards of revision, and boards for the
9 assessment and revision of taxes, of the several counties] board
10 shall have power, when hearing tax appeals, either in triennial
11 or inter-triennial years, to sit and to hold hearings and
12 dispose of appeals away from the county seat and within the
13 city, borough, town or township of the county where the appeals
14 originate, and to take action on any such appeals with like
15 force and effect as if said appeals were regularly heard and
16 action thereon taken in their respective offices at the county
17 seat.
18 Section 514. Assessments Regulated; Duplicates.--Immediately
19 after the appeals are over, the [commissioners, acting as a]
20 board [of revision, or the board for the assessment and revision
21 of taxes, as the case may be,] shall proceed to regulate the
22 assessments, according to the alterations made, and shall cause
23 their clerks to make fair duplicates thereof, in such form as
24 the [commissioners or board] governing body may direct.
25 Section 35. Section 514.1 of the act, added February 28,
26 1956 (1955 P.L.1195, No.371), is amended to read:
27 Section 514.1. Notice of Changes Given to Taxing
28 Authorities.--When the [commissioners acting as a] board [of
29 revision or the board for the assessment and revision of taxes,
30 as the case may be, shall make] makes any change in the amount
19890H0731B0812 - 40 -
1 of three hundred dollars ($300) or more in the assessed value of
2 property as finally fixed in the preceding assessment roll, or
3 shall fix the valuation of property which has not theretofore
4 been separately fixed, whether such change or new valuation is
5 made before or after an appeal has been heard by the board or by
6 the court of common pleas, the board shall give notice of such
7 change or new valuation to the clerk of the city (if it has
8 accepted the provisions of this act) in which the assessed
9 property is located, to the secretary of the school district in
10 which the assessed property is located, and to the secretary of
11 the borough or township in which the assessed property is
12 located. The time limit within which the city, borough, township
13 and school district is entitled to appeal from the actions of
14 the board or from the decision of the court of common pleas
15 shall commence to run on the day such notice is mailed or
16 otherwise delivered.
17 Section 36. Section 515 of the act is amended to read:
18 Section 515. Duplicates to Be Furnished School Districts of
19 Third and Fourth Classes.--In order to enable the board of
20 school directors in each district of the third class, other than
21 school districts of that class which are located wholly within
22 the boundary lines of cities of the third class, and where such
23 third-class school districts comprise the same territory as such
24 city of the third class in which the same is so located, as
25 aforesaid, and in each district of the fourth class in this
26 Commonwealth, to assess and levy the necessary school taxes
27 required by such district each year, the [county commissioners,
28 or board for the assessment and revision of taxes,] governing
29 body in each county shall, on or before the first day of April
30 in each year, at the expense of the county, furnish to each
19890H0731B0812 - 41 -
1 school district of the third class, other than school districts
2 of that class which are located wholly within the boundary lines
3 of cities of the third class, and where such third-class school
4 districts comprise the same territory as such city of the third
5 class in which the same is so located, as aforesaid, and to each
6 district of the fourth class, therein, for its use, to be
7 retained by it, a properly certified duplicate of the last
8 adjusted valuation of all real estate, personal property, and
9 residents or inhabitants made taxable for county purposes in
10 such school districts, stating the name of each taxable, and the
11 valuation, description, and kind of property, and a list of the
12 residents or inhabitants assessed; all of which real estate,
13 personal property, and residents or inhabitants are hereby made
14 taxable for school purposes in each school district of the third
15 and fourth class.
16 Section 37. Section 516 of the act, amended December 14,
17 1967 (P.L.823, No.352), is amended to read:
18 Section 516. Duplicates to Be Furnished Townships of the
19 First and Second Classes and Boroughs.--The [county
20 commissioners, or the board for the assessment and revision of
21 taxes, of the several counties] governing body shall, except in
22 counties of the second class, on or before the first day of
23 December of each year, at the expense of the county, furnish to
24 the township commissioners of each township of the first class,
25 and to the township supervisors of each township of the second
26 class and to borough councils, for their use, a properly
27 certified duplicate of the last adjusted valuation of all real
28 estate, personal property, and occupations made taxable for
29 county purposes in such townships or boroughs. Such duplicate
30 shall state the name of each taxable, with the valuation,
19890H0731B0812 - 42 -
1 description, and kind of property and occupation of such
2 taxable. The duplicate may be corrected, amended or changed
3 after the first day of December as circumstances may require.
4 Section 38. Section 517 of the act is amended to read:
5 Section 517. Hearing Appeals Subsequent to Time Fixed.--[It
6 shall be the duty of the commissioners, acting as a] The board
7 [of revision, or the board for the assessment and revision of
8 taxes, as the case may be, to] shall hear appeals at any
9 subsequent time when they may be in session, previous to the
10 payment of the tax, and to make such alterations as they might
11 have done on the regular day of appeal: Provided, That no such
12 appeal shall be heard unless the appellant shall have given due
13 notice thereof to the assessor of the proper ward, borough,
14 town, township or district.
15 Section 39. Section 518.1(a) of the act, amended May 26,
16 1988 (P.L.409, No.69), is amended to read:
17 Section 518.1. Appeal to Court from Assessments; Collection
18 Pending Appeal; Payment into Court; Refunds.--(a) Any owner of
19 real estate or taxable property in this Commonwealth, who may
20 feel aggrieved by [the last or any future] an assessment or
21 valuation of his real estate or taxable property, may appeal
22 from the decision of [the county commissioners, acting as a
23 board of revision, or] the board [of revision of taxes, or the
24 board for the assessment and revision of taxes, or the Board of
25 Property Assessment, Appeals and Review, in counties of the
26 second class, as the case may be,] to the court and, thereupon,
27 the court shall proceed, at the earliest convenient time to be
28 by them appointed, of which notice shall be given to the [county
29 commissioners, acting as a board of revision, or the board of
30 revision of taxes, or the] board [for the assessment and
19890H0731B0812 - 43 -
1 revision of taxes, or the Board of Property Assessment, Appeals
2 and Review, in counties of the second class, as the case may
3 be,] to hear the said appeal and the proofs in the case and to
4 make such orders and decrees touching the matter complained of
5 as to the judges of said court may seem just and equitable
6 having due regard to the valuation and assessment made of other
7 real estate in such county or city, the costs of the appeal and
8 hearing to be apportioned or paid as the court may direct:
9 Provided, however, That the appeal shall not prevent the
10 collection of the taxes complained of, but in case the same
11 shall be reduced, then the excess shall be returned to the
12 person or persons who shall have paid the same: And provided
13 further, That the appellant may pay the amount of the tax
14 alleged to be due by reason of the assessment appealed from to
15 the tax collector, under protest in writing, in which case when
16 the tax is paid over to the taxing district, it shall be the
17 duty of the tax collector to notify the taxing district of such
18 payment under protest by delivering to it the protest in
19 writing. Whereupon, the taxing district with the exception of
20 cities of the second class and school districts of the first
21 class A within such counties shall be required to segregate
22 twenty-five per centum (25%) of the amount of the tax paid over,
23 and shall deposit the same in a separate account in the
24 depository in which the funds of the taxing district are
25 deposited, and shall not be permitted to expend any portion of
26 such segregated amount, unless it shall first petition the court
27 alleging that such segregated amount is unjustly withheld.
28 Thereupon, the court shall have power to order the use by the
29 taxing district of such portion of such segregated amount as
30 shall appear to said court to be reasonably free from dispute,
19890H0731B0812 - 44 -
1 and the remainder of the segregated amount shall be held
2 segregated by the taxing district pending the final disposition
3 of the appeal: Provided further, That upon final disposition of
4 the appeal the amount found to be due the appellant as a refund,
5 together with interest thereon, shall also be a legal set off or
6 credit against any taxes assessed against appellant by the same
7 taxing district and where a taxing district alleges that it is
8 unable to thus credit all of such refund in one year, the court,
9 upon application of either party, shall determine over what
10 period of time such refund shall be made, and shall fix the
11 amount thereof which shall be credited in any year or years.
12 This proviso shall be construed to apply to all refunds that are
13 now due, or may hereafter become due, as the result of appeals
14 from assessments that have not been finally determined or
15 adjusted at the time this act takes effect regardless whether
16 there has been a payment of any moneys into court or to the tax
17 collector under written protest.
18 * * *
19 Section 40. Section 518.2 of the act, amended December 17,
20 1986 (P.L.1680, No.194), is amended to read:
21 Section 518.2. Appeals to Court.--(a) In any appeal of an
22 assessment the court shall make the following determinations:
23 (1) The market value as of the date such appeal was filed
24 before the [county commissioners, acting as a board of revision
25 of taxes, or the] board [for the assessment and revision of
26 taxes]. In the event subsequent years have been made a part of
27 the appeal, the court shall determine the respective market
28 value for each such year.
29 (2) The common level ratio which was applicable in the
30 original appeal to the [county commissioners, acting as a board
19890H0731B0812 - 45 -
1 of revision of taxes, or the] board [for the assessment and
2 revision of taxes]. In the event subsequent years have been made
3 a part of the appeal, the court shall determine the respective
4 common level ratio for each such year published by the State Tax
5 Equalization Board on or before July 1 of the year prior to the
6 tax year being appealed.
7 (b) The court, after determining the market value of the
8 property pursuant to subsection (a)(1), shall then apply the
9 established predetermined ratio to such value unless the
10 corresponding common level ratio determined pursuant to
11 subsection (a)(2) varies by more than fifteen per centum (15%)
12 from the established predetermined ratio, in which case the
13 court shall apply the respective common level ratio to the
14 corresponding market value of the property. As an example, in
15 the case of a predetermined ratio (PDR) of thirty per centum
16 (30%), the following calculations would be made to achieve a
17 permissible ratio variance of twenty-five and one-half per
18 centum (25.5%) to thirty-four and one-half per centum (34.5%):
19 30% (PDR) x 15% = 4.5%
20 30% (PDR) + 4.5% = 34.5%
21 30% (PDR) - 4.5% = 25.5%
22 (b.1) When a county has effected a countywide revision of
23 the assessment which was used to develop the common level ratio
24 last determined by the board, the following applies:
25 (1) If a county performs a countywide revision of
26 assessments by applying a common multiplier to the assessed
27 values, the court shall apply such multiplier to the county's
28 common level ratio to establish the certified revised common
29 level ratio for the year in which the assessment was revised.
30 (2) If the county performs a countywide revision of
19890H0731B0812 - 46 -
1 assessments by revaluing the properties and applying a
2 predetermined ratio, the court shall utilize the established
3 predetermined ratio instead of the common level ratio for the
4 year in which the assessment was revised.
5 (c) Nothing herein shall prevent any appellant from
6 appealing any base year valuation without reference to ratio.
7 Section 41. Section 519 of the act, repealed in part June 3,
8 1971 (P.L.118, No.6), is amended to read:
9 Section 519. Appeals to Supreme or [Superior] Commonwealth
10 Courts.--Any owner of real estate or taxable property in this
11 Commonwealth, or any county, city, borough, town, township,
12 school district or other public corporation having power and
13 authority to levy taxes on the assessment of his real estate or
14 taxable property in question, may appeal from the judgment,
15 order or decree of any court of common pleas to the Commonwealth
16 Court, and from the Commonwealth Court to the Supreme Court, in
17 any matter affecting the assessment of taxes on said property:
18 Provided, That the appeal shall not prevent the collection of
19 the taxes upon the assessment fixed or allowed by such judgment,
20 order or decree of the court of common pleas, but in case the
21 same shall be reduced, then the excess shall be returned to the
22 person or persons who shall have paid the same.
23 Section 42. The act is amended by adding articles to read:
24 ARTICLE VI
25 OPTIONAL ASSESSMENT REVISION PROCESS
26 Section 601. Definitions.--For the purposes of this Article:
27 (1) The term "board" shall mean Board of Assessment
28 Revisions.
29 (2) The term "governing body" shall mean county
30 commissioners, if in a county of the first, second, or second A
19890H0731B0812 - 47 -
1 class; or legislative policy-making body, if in a home rule
2 county.
3 Section 602. Availability of Optional Assessment Revision
4 Process.--The governing body may, by ordinance or resolution,
5 choose to adopt all or any part of the provisions of this
6 article in order to establish an alternative assessment revision
7 process which shall differ from the provisions of other articles
8 of this act.
9 Section 603. Adoption of Optional Assessment Revision
10 Process Binding.--In the event that the governing body shall
11 elect to exercise its right to choose an alternative assessment
12 revision process as set forth in section 601 of this act, then
13 such assessment revision process shall be final, binding and
14 irrevocable upon the county.
15 Section 604. Creation and Membership of the Board of
16 Assessment Revisions.--The governing body may appoint a Board of
17 Assessment Revisions. The board may consist of three, five or
18 seven members. A person appointed to the board shall be at least
19 twenty-one years of age and a resident of the county for at
20 least one year prior to appointment. A majority of the board
21 shall have knowledge of real property values within the county.
22 Section 605. Term of Office.--(a) The term of office of a
23 three member board shall be three years and shall be so fixed
24 that the term of office of one member shall expire each year.
25 (b) The term of office of a five member board shall be three
26 years and shall be so fixed that the term of office of no more
27 than two members shall expire each year: Provided, That upon the
28 initial appointment of the members of a five member board, two
29 members shall be appointed for a one year term, one member shall
30 be appointed for a two year term and two members shall be
19890H0731B0812 - 48 -
1 appointed for a three year term.
2 (c) The term of office of a seven member board shall be
3 three years and shall be so fixed that the term of office of no
4 more than three members shall expire each year: Provided, That
5 upon initial appointment of the members of a seven member board,
6 three members shall be appointed for a one year term, two
7 members shall be appointed for a two year term and two members
8 shall be appointed for a three year term.
9 Section 606. Vacancies.--The board give written notice to
10 the governing body that a vacancy exists on the board within
11 fifteen days of the occurrence of the vacancy. The governing
12 body shall fill the vacancy within thirty days of receipt of the
13 notice. Any person appointed to fill a vacancy shall possess the
14 qualifications set forth in section 603 of this act and shall
15 continue to be a member of the board until the expiration of the
16 term for which the vacancy occurred.
17 Section 607. Incompatible Offices.--No member of the board
18 shall hold any elected or appointed public office in a political
19 subdivision if the tax assessments in the political subdivision
20 are subject to review or determination by the board.
21 Section 608. Removal of Members.--Any member of the board
22 may be removed by a majority vote of the governing body for
23 reasons of malfeasance, misfeasance or nonfeasance in office or
24 for just cause. All proceedings pertinent to removal of members
25 of the board shall conform with all relevant aspects of 2
26 Pa.C.S. (relating to administrative law and procedure).
27 Section 609. Organization and Quorum of Board of Assessment
28 Revisions.--The board shall organize annually during the first
29 week of February, electing from its membership for a term of one
30 year a chairman, vice chairman and secretary. An officer may be
19890H0731B0812 - 49 -
1 elected to successive terms. The board shall not conduct any
2 business, hearing or proceeding unless a majority of the board
3 is present.
4 Section 610. Notice and Recording.--Notice of the decision
5 or determination shall be provided to the taxpayer in accordance
6 with applicable sections hereof and shall be duly recorded on
7 the assessment file of the taxpayer.
8 Section 611. Rules and Regulations.--The board may make,
9 amend, alter and rescind rules or regulations for its own
10 governance and for the conduct of its business and proceedings.
11 The rules and regulations shall be in writing and shall be made
12 available to any taxpayer upon request at the reasonable expense
13 of the taxpayer.
14 Section 612. Legal Counsel.--The board shall appoint an
15 attorney who shall not be the solicitor or an assistant
16 solicitor of the county, to serve as independent legal counsel.
17 The board shall define the duties and establish the compensation
18 of the legal counsel. It shall be the duty of the legal counsel
19 to provide legal advice and counsel on all matters, including,
20 but not limited to, the conduct of business, proceedings and
21 hearings of the board and to represent the board at judicial and
22 quasi-judicial proceedings in which the board is named as a
23 party.
24 Section 613. Compensation.--The compensation of the members
25 of the board shall be set annually by the salary board of the
26 county or the governing body if no salary board exists.
27 Section 614. Function of board.--The board shall make
28 determinations and render decisions in the manner provided in
29 this act.
30 ARTICLE VII
19890H0731B0812 - 50 -
1 OPTIONAL ASSESSMENT APPEALS PROCESS
2 Section 701. Definitions.--For the purposes of this Article:
3 (1) The term "board" shall mean Board of Assessment
4 Revisions.
5 (2) The term "governing body" shall mean county
6 commissioners, if in a county of the first, second, or second A
7 class; or legislative policy-making body, if in a home rule
8 county.
9 Section 702. Availability of Optional Assessment Appeals
10 Process.--The governing body may, by ordinance or resolution,
11 choose to adopt all or any part of the provisions of this
12 article in order to establish an alternative assessment appeals
13 process which shall differ from the provisions of other articles
14 of this act.
15 Section 703. Adoption of Optional Assessment Appeals Process
16 Binding.--In the event that the governing body shall elect to
17 exercise its right to choose an alternative assessment appeals
18 process as set forth in section 701 of this act, then such
19 assessment appeals process shall be final, binding and
20 irrevocable upon the county.
21 ARTICLE VII-A
22 ADMINISTRATIVE REVIEW
23 Section 701-A. Definitions.--For the purposes of this
24 Article:
25 (1) The term "board" shall mean Board of Assessment
26 Revisions.
27 (2) The term "governing body" shall mean county
28 commissioners, if in a county of the first, second, or second A
29 class; or legislative policy-making body, if in a home rule
30 county.
19890H0731B0812 - 51 -
1 Section 702-A. Informal Review Process.--(a) Within forty
2 days after receipt after any notice of assessment or
3 reassessment, including matters relevant to tax-exempt property,
4 any taxpayer or taxing district disputing such assessment,
5 reassessment or matter relevant to tax-exempt real property,
6 whether or not the value of the assessment shall have been
7 changed since the preceding or last assessment, shall have the
8 right to appeal such assessment or reassessment, in writing, to
9 the assessment office.
10 (b) Any taxpayer or taxing district choosing to appeal any
11 assessment or reassessment shall notify the county assessment
12 office, in writing, requesting one of the following options of
13 informal review:
14 (1) Meet informally with the chief assessor or the designee,
15 for review of the assessment or reassessment in question.
16 (2) Forego the review by the chief assessor and seek an
17 informal review directly with the board or a panel of the board.
18 (c) In the event the taxpayer or taxing district shall
19 choose to meet initially with the chief assessor for review of
20 any assessment or reassessment, and subsequently disagree with
21 the written determination rendered by the chief assessor as set
22 forth in section 703-A(c) any subsequent appeal must be filed
23 with the board or a panel thereof for an informal review before
24 the taxpayer or taxing district may seek an appeal under
25 Articles VII-B and VII-D.
26 Section 703-A. Informal Review by Chief Assessor.--(a) Upon
27 election by the taxpayer or taxing district to meet informally
28 with the chief assessor, the assessor shall, without limitation
29 or restriction, make available data used to determine the
30 assessment, disclose the methodology applied during the
19890H0731B0812 - 52 -
1 assessment process, and make available and provide access to any
2 other information relating to the assessment and the assessment
3 process. A copy of all information available under this
4 provision, including, but not limited to, records, reports and
5 data shall be furnished by the assessor to the taxpayer upon
6 request at the expense of the taxpayer.
7 (b) The taxpayer or taxing district may present to the
8 assessor information and data relevant to the disputed
9 assessment. In any review proceedings under any provision of
10 this article, all witnesses offering any testimony or evidence
11 relative to any aspect of the value of the real estate subject
12 to assessment or reassessment shall be required to disclose,
13 under oath, the specific circumstances under which such witness
14 receives compensation for the provision of such testimony or
15 evidence.
16 (c) Following a comprehensive review of all information
17 available relative to the disputed assessment, the chief
18 assessor shall execute a written determination within twenty
19 days after the last informal meeting with the taxpayer or taxing
20 district or before the thirtieth day of August, whichever is
21 later.
22 (d) Failure by the chief assessor to timely hold meetings or
23 to file a written determination within the times prescribed in
24 this section shall not preclude the disputing taxpayer or taxing
25 district from pursuing further appeals under this article.
26 Section 704-A. Informal Review by Board.--(a) In the event
27 that the taxpayer or taxing district shall disagree with the
28 written determination of the chief assessor under section 702-A,
29 the taxpayer shall within ten days of receipt of said
30 determination have the right to informally meet with the board
19890H0731B0812 - 53 -
1 or a panel thereof to discuss the basis of the assessment, the
2 review by the chief assessor and the possible revaluation of the
3 assessment. Informal review by the board or a panel thereof
4 shall be a prerequisite to any further appellate procedure set
5 forth herein. In the event that the taxpayer or taxing district
6 follows either of the options enumerated below, then the
7 provisions of the following clauses shall apply to that informal
8 review process:
9 (1) Elects to informally meet with the board or a panel
10 thereof to discuss the basis of the assessment following a
11 disagreement with the written determination of the chief
12 assessor; or
13 (2) Elects to seek a revision of the assessment directly
14 with the board or a panel thereof as set forth in section 702-
15 A(b)(2).
16 (b) Without limitation or restriction, the board or a panel
17 thereof shall make available data used to determine and review
18 the assessment, disclose the methodology applied during the
19 assessment and review process, and make available and provide
20 access to any other information relating to the assessment and
21 the assessment review process. A copy of all information
22 available under this provision, including, but not limited to,
23 records, reports, and date shall be furnished by the board or a
24 panel thereof to the taxpayer upon request at the expense of the
25 taxpayer.
26 (c) The taxpayer or taxing district may present to the board
27 or a panel thereof information and data relevant to the disputed
28 assessment and the assessment review process.
29 (d) Following a comprehensive review of all information
30 available relative to the disputed assessment and the review
19890H0731B0812 - 54 -
1 process, the board or a panel thereof shall execute a written
2 determination within twenty days after the last informal meeting
3 with the taxpayer or taxing district or before the thirtieth day
4 of August, whichever is later.
5 (e) Failure by the board to conduct meetings or execute a
6 written determination with the times prescribed in this section
7 shall not preclude the disputing taxpayer or taxing district
8 from pursuing further appeals under this article.
9 Section 705-A. Agreement Upon Assessment.--(a) In the event
10 that the taxpayer and the assessor or the board shall reach an
11 agreement upon the assessment following the informal review
12 process set forth in section 702-A, the taxpayer shall execute
13 an approval of the written determination which shall be binding
14 upon the taxpayer and the county, unless an appeal is filed by
15 any taxing body.
16 (b) Copies of the written determination approved by the
17 taxpayer shall be provided to all appropriate taxing bodies.
18 (c) Any taxing body which appeals the written determination
19 shall file the appeal within thirty days after receipt of the
20 written determination approved by the taxpayer.
21 Section 706-A. Appeal of Assessor's or Board
22 Determination.--In the event that the taxpayer shall disagree
23 with the written determination following the informal review
24 process set forth in this Article, the taxpayer shall elect the
25 appeals process set forth under either Articles VII-B or VII-C.
26 Section 707-A. Prerequisite to Appeals Process.--Any
27 taxpayer who disputes any notice of assessment or reassessment
28 shall proceed under the provisions of section 702-A as a
29 prerequisite to the appeals process set forth in Articles VII-B
30 or VII-C. Appeals under Article VII-B or VII-C shall be filed
19890H0731B0812 - 55 -
1 within thirty days after receipt of the board's written
2 determination.
3 ARTICLE VII-B
4 APPEALS TO BOARD
5 Section 701-B. Definitions.--For the purposes of this
6 Article:
7 (1) The term "board" shall mean Board of Assessment
8 Revisions.
9 (2) The term "governing body" shall mean county
10 commissioners, if in a county of the first, second, or second A
11 class; or legislative policy-making body, if in a home rule
12 county.
13 Section 702-B. Conformity with Local Agency Law.--The
14 practice, procedure and judicial review of all appeals filed
15 with the board shall conform with all relevant aspects of Title
16 2 of the Pennsylvania Consolidated Statutes (relating to
17 administrative law and procedures).
18 Section 703-B. Factors in Determinations of the Board.--(a)
19 In any appeal of an assessment the board shall make the
20 following determinations:
21 (1) The market value as of the date such appeal was filed
22 before the board.
23 (2) The common level ratio published by the State Tax
24 Equalization Board on or before July 1 of the year prior to the
25 tax year being appealed to the board.
26 (b) The board, after determining the market value of the
27 property, shall then apply the established predetermined ratio
28 to such value unless the common level ratio published by the
29 State Tax Equalization Board on or before July 1 of the year
30 prior to the tax year being appealed to the board varies by more
19890H0731B0812 - 56 -
1 than fifteen percentum from the established predetermined ratio,
2 in which case the board shall apply that same common level ratio
3 to the market value of the property. As an example, in the case
4 of a predetermined ratio (PDR) of thirty per centum (30%), the
5 following calculations would be made to achieve a permissible
6 ratio variance of twenty-five and one-half per centum (25.5%) to
7 thirty-four and one-half per centum (34.5%):
8 30% (PDR) x 15% = 4.5%
9 30% (PDR) + 4.5% = 34.5%
10 30% (PDR) - 4.5% = 25.5%
11 Therefore twenty-five and one-half per centum (25.5%) to thirty-
12 four and one-half per centum (34.5%) would be the permissible
13 ratio variance.
14 (b.1) When a county has effected a countywide revision of
15 the assessment which was used to develop the common level ratio
16 last determined by the board, the following applies:
17 (1) If a county performs a countywide revision of
18 assessments by applying a common multiplier to the assessed
19 values, the board shall apply such multiplier to the county's
20 common level ratio to establish the certified revised common
21 level ratio for the year in which the assessment was revised.
22 (2) If the county performs a countywide revision of
23 assessments by revaluing the properties and applying a
24 predetermined ratio, the board shall utilize the established
25 predetermined ratio instead of the common level ratio for the
26 year in which the assessment was revised.
27 (c) Nothing herein shall prevent any appellant from
28 appealing any base year valuation without reference to ratio.
29 (d) Persons who have suffered catastrophic losses to their
30 property shall have the right to appeal before the Board of
19890H0731B0812 - 57 -
1 Assessment Revisions within the remainder of the county fiscal
2 year in which the catastrophic loss occurred, or within six
3 months of the date on which the catastrophic loss occurred,
4 whichever time period is longer. The duty of the Board of
5 Assessment Revisions shall be to reassess the value of the
6 property in the following manner: the value of the property
7 before the catastrophic loss, based on the percentage of the
8 taxable year for which the property stood at its former value,
9 shall be added to the value of the property after the
10 catastrophic loss, based on the percentage of the taxable year
11 for which the property stood at its reduced value. Any property
12 improvements made subsequent to the catastrophic loss in the
13 same tax year shall not be included in the reassessment
14 described in this subsection for that tax year. Any adjustments
15 in assessment under this subsection shall be reflected by the
16 appropriate taxing authorities in the form of a credit for the
17 succeeding tax year. As used in this section, "catastrophic
18 loss" means any loss due to mine subsidence, fire, flood or
19 other natural disaster which affects the physical state of the
20 real property and which exceeds fifty percentum of the market
21 value of the real property prior to the loss.
22 Section 704-B. Notice.--Notice shall be given to the public,
23 the taxpayer, other taxing bodies and to any other person who
24 has made a timely request for the same. Notices shall be given
25 at such time and in such manner as shall be prescribed by the
26 rules of the Board of Assessment Revisions.
27 Section 705-B. Appearances; Required Disclosures.--(a) The
28 parties to the hearing before the board shall be the chief
29 assessor or his/her designee, the taxpayer, representatives of
30 aggrieved taxing bodies and any other persons or organizations
19890H0731B0812 - 58 -
1 permitted to appear by the board. The board shall have the power
2 to require that all persons who wish to be considered parties
3 enter appearances in writing on forms provided by the board for
4 that purpose.
5 (b) All witnesses providing testimony at the hearing
6 relative to any aspect of the value of the real estate subject
7 to assessment or reassessment shall be required to disclose,
8 under oath, the specific circumstances under which such witness
9 receives compensation by any party to the hearing for the
10 provision of such testimony.
11 Section 706-B. Oaths and Subpoenas.--The chairman of the
12 board shall have the power to administer oaths and issue
13 subpoenas to compel the attendance of witnesses and the
14 production of relevant documents and papers, including witnesses
15 and documents requested by the parties.
16 Section 707-B. Representation by Counsel.--The parties shall
17 have the discretion to retain private legal counsel and shall be
18 afforded the opportunity to respond and present evidence and
19 argument and cross-examine adverse witnesses on all relevant
20 issues.
21 Section 708-B. Rules of Evidence.--Formal rules of evidence
22 shall not apply, but irrelevant, immaterial or unduly
23 repetitious evidence may be excluded.
24 Section 709-B. Record of Proceedings.--The board shall keep
25 a stenographic record of the proceedings and a transcript of the
26 proceedings and copies of graphic or written material received
27 in evidence shall be made available to any party at reasonable
28 expense.
29 Section 710-B. Communication with Parties.--The board shall
30 not communicate directly or indirectly, with any party or
19890H0731B0812 - 59 -
1 his/her representatives in connection with any issue involved
2 except upon notice and opportunity for all parties to
3 participate, and shall not consider any communication, reports,
4 staff memoranda or other materials unless the parties are
5 afforded an opportunity to contest the material so considered
6 and shall not inspect the property or its surroundings after the
7 commencement of hearings with any party or his/her
8 representative unless all parties are given an opportunity to be
9 present.
10 Section 711-B. Decision of the Board; Delivery of Decision
11 and Appeal.--(a) The board shall render a written decision
12 within forty-five days after the last hearing before the board.
13 (b) Each decision shall be accompanied by findings of fact
14 and conclusions based thereon together with the reasons
15 therefor. Conclusions based on any provisions of this or any
16 other act or of any ordinance, rule or regulation shall contain
17 a reference to the provision relied on and the reasons why the
18 conclusion is deemed appropriate in light of the facts found.
19 (c) A copy of the final decision shall be delivered to the
20 taxpayer, the chief assessor and any taxing bodies or parties
21 which have entered an appearance personally or by mail.
22 (d) Any taxpayer who disagrees with the final written
23 decision of the board shall have the right to appeal the board
24 decision to the court of common pleas within thirty days after
25 receipt of the decision.
26 ARTICLE VII-C
27 APPEALS TO COURTS OF COMMON PLEAS
28 Section 701-C. Proceedings.--Appeals to a court of common
29 pleas shall be conducted as follows:
30 (1) If the appeal is taken from a determination of the board
19890H0731B0812 - 60 -
1 following a formal hearing, the provisions of section 721 shall
2 govern the conduct of the proceeding.
3 (2) If the appeal is taken directly from a decision made
4 following an informal review, the proceeding on appeal shall be
5 conducted de novo in accordance with the Rules of Civil
6 Procedure that would be applicable if the action was initially
7 commenced in the court of common pleas.
8 Section 702-C. Factors in Determinations of the Court.--(a)
9 In any appeal of an assessment the court shall make the
10 following determinations:
11 (1) The market value as of the date such appeal was filed
12 before the board. In the event subsequent years have been made a
13 part of the appeal, the court shall determine the respective
14 market value for each such year.
15 (2) The common level ratio which was applicable in the
16 original appeal to the Board of Assessment Revisions. In the
17 event subsequent years have been made a part of the appeal, the
18 court shall determine the respective common level ratio for each
19 such year published by the State Tax Equalization Board on or
20 before July 1 of the year prior to the tax year being appealed.
21 (b) The court, after determining the market value of the
22 property pursuant to subsection (a)(1), shall then apply the
23 established predetermined ratio to such value unless the
24 corresponding common level ratio determined pursuant to
25 subsection (a)(2) varies by more than fifteen percentum from the
26 established predetermined ratio, in which case the court shall
27 apply the respective common level ratio to the corresponding
28 market value of the property. As an example, in the case of a
29 predetermined ratio (PDR) of thirty per centum (30%), the
30 following calculations would be made to achieve a permissible
19890H0731B0812 - 61 -
1 ratio variance of twenty-five and one-half per centum (25.5%) to
2 thirty-four and one-half per centum (34.5%):
3 30% (PDR) x 15% = 4.5%
4 30% (PDR) + 4.5% = 34.5%
5 30% (PDR) - 4.5% = 25.5%
6 (b.1) When a county has effected a countywide revision of
7 the assessment which was used to develop the common level ratio
8 last determined by the board, the following applies:
9 (1) If a county performs a countywide revision of
10 assessments by applying a common multiplier to the assessed
11 values, the court shall apply such multiplier to the county's
12 common level ratio to establish the certified revised common
13 level ratio for the year in which the assessment was revised.
14 (2) If the county performs a countywide revision of
15 assessments by revaluing the properties and applying a
16 predetermined ratio, the court shall utilize the established
17 predetermined ratio instead of the common level ratio for the
18 year in which the assessment was revised.
19 (c) Nothing herein shall prevent any appellant from
20 appealing any base year valuation without reference to ratio.
21 Section 703-C. Hearing by Court or Master; Required
22 Disclosures.--(a) The court may hear the testimony or, upon its
23 own motion or the motion of any party, may appoint a master with
24 respect to all matters to hear the testimony and return the
25 record and a transcript of the testimony to the court, together
26 with a report and recommendation. The order of appointment shall
27 specify the matters which are referred to the master.
28 (b) Any witness providing testimony before the court or a
29 master relative to any aspect of the value of the real estate
30 subject to assessment or reassessment shall be required to
19890H0731B0812 - 62 -
1 disclose, under oath, the specific circumstances under which
2 such witness receives compensation by any party to these
3 proceedings for the provision of such testimony.
4 Section 704-C. Notice of Master's Hearing.--Written notice
5 of the hearing shall be given to each attorney of record by the
6 master or, if no attorney has appeared of record for a party,
7 notice of the hearing shall be given the party by the master.
8 Section 705-C. Master's Report.--(a) The master shall file
9 the record and a transcript of the testimony together with the
10 report and recommendation within thirty days after the receipt
11 of the transcript by the master.
12 (b) The master shall immediately send notice of the filing
13 of the report to each party and shall accompany the notice with
14 a copy of the report and recommendation.
15 (c) The master's report shall contain findings of fact,
16 conclusions of law and a recommendation. A transcript of the
17 testimony, the exhibits, pleadings and other papers in the
18 action shall be attached to the report.
19 (d) The findings of fact shall include a summary of the
20 evidence with appropriate comprehensive discussion.
21 (e) The conclusions of law shall include a discussion of the
22 law and the facts and the legal conclusions reached by the
23 master.
24 (f) The recommendation shall state the assessment valuation
25 which the master deems to be equitable under all factual
26 circumstances and in conformity with all relevant legal
27 principles applicable to the real property of the taxpayer. The
28 master shall attach a proposed decree.
29 Section 706-C. Exceptions to Master's Report.--(a) Within
30 twenty days after notice of the filing of the master's report
19890H0731B0812 - 63 -
1 has been mailed, exceptions may be filed by any party to the
2 report or any part thereof, to rulings on objections to
3 evidence, to statements or findings of fact, to conclusions of
4 law or to any other matters occurring during the hearing. Each
5 exception shall set forth a separate objection precisely and
6 without discussion. Matters not covered by exceptions are deemed
7 waived unless, prior to entry of the final decree, leave is
8 granted file exceptions raising those matters.
9 (b) If no exceptions are filed to the master's report within
10 the twenty-day period, the court shall review the report and if
11 approved shall enter a final decree.
12 (c) If exceptions are filed, the court shall hear argument
13 on the exceptions and enter an appropriate final decree. No
14 Motion for Post-Trial Relief may be filed to the final decree.
15 Section 707-C. Rules of Court.--The court is hereby
16 authorized to make and adopt such rules and practices as may be
17 necessary to carry this act into effect which are consistent
18 with the Rules of Civil Procedure and to regulate proceedings
19 before masters, and to fix their fees.
20 Section 43. The heading of Article VI of the act is amended
21 to read:
22 ARTICLE [VI] VIII
23 REPEALS
24 Section 44. Sections 601 and 602 of the act are amended to
25 read:
26 Section [601] 801. The following acts and parts of acts are
27 hereby repealed as respectively indicated:
28 (1) Section two of the act approved the third day of April,
29 one thousand eight hundred and four (Pamphlet Laws, five hundred
30 seventeen), entitled "An act directing the Mode of selling
19890H0731B0812 - 64 -
1 unseated Lands for Taxes," so far as it relates to the
2 assessment of unseated lands.
3 (2) Section one of the act approved the fourth day of April,
4 one thousand eight hundred and five (Pamphlet Laws, two hundred
5 sixty-five), entitled "A supplement to the act, entitled 'An act
6 to raise and collect County Rates and Levies,'" absolutely.
7 (3) Section one of the act approved the twenty-eighth day of
8 March, one thousand eight hundred and six (Pamphlet Laws, six
9 hundred forty-four), entitled "A supplement to the act, entitled
10 'An act enjoining certain duties on the holders of warrants not
11 executed, and on the holders of unseated lands,'" absolutely.
12 (4) The act approved the twenty-eighth day of March, one
13 thousand eight hundred and eight (Pamphlet Laws, one hundred
14 sixty-six), entitled "A further supplement to the act entitled
15 'An act for raising county rates and levies,'" absolutely.
16 (5) Section one of the act approved the thirtieth day of
17 March, one thousand eight hundred and twenty-two (Pamphlet Laws,
18 one hundred six), entitled "A further supplement to an act
19 entitled 'An act to raise and collect county rates and levies,'"
20 absolutely.
21 (6) The act approved the fifteenth day of February, one
22 thousand eight hundred and thirty-two (Pamphlet Laws, seventy-
23 nine), entitled "A supplement to an act entitled 'An act to
24 increase the county rates and levies for the use of the
25 Commonwealth,' passed the twenty-fifth day of March, Anno
26 Domini, one thousand eight hundred and thirty-one," absolutely.
27 (7) Sections six, seven, eight and nine of the act approved
28 the eleventh day of March, one thousand eight hundred and
29 thirty-four (Pamphlet Laws, one hundred seventeen), entitled "An
30 act relating to Inns, Taverns, and retailers of vinous and
19890H0731B0812 - 65 -
1 spirituous liquors," absolutely.
2 (8) Sections two, three, four, five, six, seven, eight,
3 nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen,
4 twenty-three and twenty-four of the act approved the fifteenth
5 day of April, one thousand eight hundred and thirty-four
6 (Pamphlet Laws, five hundred nine), entitled "An act relating to
7 county rates and levies and township rates and levies,"
8 absolutely.
9 (9) Sections eighty-seven, eighty-eight and eighty-nine of
10 the act approved the fifteenth day of April, one thousand eight
11 hundred and thirty-four (Pamphlet Laws, five hundred thirty-
12 seven), entitled "An act relating to counties and townships, and
13 county and township officers," absolutely.
14 (10) Section two of the act approved the twenty-eighth day
15 of February, one thousand eight hundred and thirty-five
16 (Pamphlet Laws, forty-five), entitled "A supplement to the act
17 relating to county rates and levies, and township rates and
18 levies, and to the act relating to counties and townships, and
19 county and township officers," so far as it relates to
20 assessors.
21 (11) Section twenty-nine of the act approved the sixteenth
22 day of April, one thousand eight hundred and thirty-eight
23 (Pamphlet Laws, five hundred fourteen), entitled "An act to
24 authorize the committee of the estate of Michael Fox, a lunatic,
25 to sell and convey certain real estate, and for other purposes,"
26 absolutely.
27 (12) Section three of the act approved the second day of
28 July, one thousand eight hundred and thirty-nine (Pamphlet Laws,
29 five hundred seventy-six), entitled "An act to authorize the
30 Administrators of Henry Mineum, late of Crawford county,
19890H0731B0812 - 66 -
1 deceased, to sell and convey certain real estate, and for other
2 purposes," absolutely.
3 (13) The act approved the fifteenth day of May, one thousand
4 eight hundred and forty-one (Pamphlet Laws, three hundred
5 ninety-three), entitled "An act to Establish a Uniform Mode for
6 the Valuation of Property and Assessment of Taxes," absolutely.
7 (14) Section sixty-six of the act approved the fourth day of
8 March, one thousand eight hundred and forty-two (Pamphlet Laws,
9 forty-three), entitled "An act Regulating Election Districts and
10 for other purposes," absolutely.
11 (15) Section twenty-one of the act approved the twelfth day
12 of April, one thousand eight hundred and forty-two (Pamphlet
13 Laws, two hundred sixty-two), entitled "A supplement to an act,
14 entitled 'An act authorizing the Governor to incorporate the
15 Tioga Navigation Company,' passed the twenty-six day of
16 February, one thousand eight hundred and twenty-six, and for
17 other purposes," absolutely.
18 (16) Section fifty-nine of the act approved the eleventh day
19 of July, one thousand eight hundred and forty-two (Pamphlet
20 Laws, three hundred twenty-one), entitled "An act regulating
21 election districts and for other purposes," absolutely.
22 (17) Sections nine, ten, eleven, twelve, thirteen and
23 fourteen of the act approved the twenty-seventh day of July, one
24 thousand eight hundred and forty-two (Pamphlet Laws, four
25 hundred and forty-one), entitled "An act to provide for the
26 ordinary expenses of the government, payment of the interest
27 upon the State debt, receiving of proposals for the sale of the
28 public works, and for other purposes," absolutely.
29 (18) Section thirty-two of the act approved the twenty-ninth
30 day of April, one thousand eight hundred and forty-four
19890H0731B0812 - 67 -
1 (Pamphlet Laws, four hundred eighty-six), entitled "An act to
2 reduce the state debt, and to increase the Pennsylvania canal
3 and railroad company," absolutely.
4 (19) Section one of the act approved the first day of April,
5 one thousand eight hundred and forty-five (Pamphlet Laws, two
6 hundred eighty), entitled "An act relating to taxes on ground
7 rents and real estate," absolutely.
8 (20) Section sixteen of the act approved the twenty-second
9 day of April, one thousand eight hundred forty-six (Pamphlet
10 Laws, four hundred eighty-six), entitled "An act to provide for
11 the reduction of the public debt," absolutely, and section
12 twenty-three thereof, so far as it relates to the assessment of
13 real property of decedents.
14 (21) Section thirty-four of the act approved the tenth day
15 of April, one thousand eight hundred and forty-nine (Pamphlet
16 Laws, five hundred seventy), entitled "An act to create a
17 sinking fund, and to provide for the gradual and certain
18 extinguishment of the debt of the Commonwealth," absolutely.
19 (22) Section five of the act approved the fifth day of
20 April, one thousand eight hundred and forty-nine (Pamphlet Laws
21 (one thousand eight hundred and fifty), nine hundred sixty-two),
22 entitled "An act to incorporate the Union cemetery of Fayette
23 county; to exempt the hall of the Sons of Temperance, in the
24 district of Southwark, Philadelphia county, from taxation; and
25 relative to the duties of assessors," absolutely.
26 (23) Section fifteen of the act approved the twenty-fifth
27 day of April, one thousand eight hundred and fifty (Pamphlet
28 Laws, five hundred sixty-nine), entitled "An act relating to the
29 bail of executrixes; to partition in the orphans' court and
30 common pleas; to colored convicts in Philadelphia, to the
19890H0731B0812 - 68 -
1 limitation of actions against corporations; to actions enforcing
2 the payment of ground rent; to trustees of married women; to
3 appeals from awards of arbitrators by corporations; to hawkers
4 and pedlers in the counties of Butler and Union; to the payment
5 of costs in actions by informers in certain cases; to taxing
6 lands situate in different townships; and in relation to fees of
7 county treasurers of Lycoming, Clinton and Schuylkill; to
8 provide for recording the accounts of executors, administrators,
9 guardians and auditors' reports; and to amend and alter existing
10 laws relative to the administration of justice in this
11 Commonwealth," absolutely.
12 (24) Section thirteen of the act approved the fourteenth day
13 of April, one thousand eight hundred and fifty-one (Pamphlet
14 Laws, six hundred twenty-two), entitled "An act to incorporate
15 the Western Insurance Company, relative to the tax on the
16 Lebanon Valley Railroad, to taxation on exempt property, to
17 affidavits of defense in the Common Pleas of Schuylkill county,
18 and relating to the claim of Henry L. Patterson," absolutely.
19 (25) The act approved the eleventh day of February, one
20 thousand eight hundred and fifty-nine (Pamphlet Laws, thirty-
21 seven), entitled "An act relating to the Boards of Revision in
22 the several counties of this Commonwealth," absolutely.
23 (26) The act approved the fifth day of April, one thousand
24 eight hundred and fifty-nine (Pamphlet Laws, three hundred
25 sixty-three), entitled "An act relative to incorporated Cemetery
26 Companies," absolutely.
27 (27) The act approved the tenth day of April, one thousand
28 eight hundred and sixty-seven (Pamphlet Laws, sixty-six),
29 entitled "An act granting an increase of capital to literary, or
30 charitable, institutions, becoming soldiers' orphan schools,"
19890H0731B0812 - 69 -
1 absolutely.
2 (28) The act approved the twenty-eighth day of April, one
3 thousand eight hundred and sixty-eight (Pamphlet Laws, one
4 hundred-five), entitled "An act supplementary to the act
5 relating to county rates and levies and township rates and
6 levies," absolutely.
7 (29) The act approved the twenty-fourth day of April, one
8 thousand eight hundred and sixty-nine (Pamphlet Laws, ninety-
9 five), entitled "An act explanatory of an act granting an
10 increase of capital to literary or charitable institutions
11 becoming soldiers' orphans' schools, approved April tenth, one
12 thousand eight hundred and sixty-seven," absolutely.
13 (30) The act approved the eighth day of April, one thousand
14 eight hundred and seventy-three (Pamphlet Laws, sixty-four),
15 entitled "An act to repeal all laws exempting real estate from
16 taxation," absolutely.
17 (31) The act approved the twentieth day of April, one
18 thousand eight hundred and seventy-six (Pamphlet Laws, forty-
19 four), entitled "An act authorizing appeals from assessments in
20 this Commonwealth to the court of common pleas," absolutely.
21 (32) Section two of the act approved the tenth day of May,
22 one thousand eight hundred and seventy-eight (Pamphlet Laws,
23 fifty-one), entitled "A supplement to an act, entitled 'An act
24 to prescribe the manner in which the courts may divide boroughs
25 into wards,' approved the fourteenth day of May, Anno Domini one
26 thousand eight hundred and seventy-four," absolutely.
27 (33) The act approved the twenty-fourth day of May, one
28 thousand eight hundred and seventy-eight (Pamphlet Laws, one
29 hundred thirty-one), entitled "An act to determine the residence
30 of owners and occupants of land, when the dividing line between
19890H0731B0812 - 70 -
1 a township and a borough passes through the mansion house, and
2 prescribing the duties of assessors in such cases," absolutely.
3 (34) Section one of the act approved the twenty-fourth day
4 of May, one thousand eight hundred and seventy-eight (Pamphlet
5 Laws, one hundred thirty-three), entitled "A supplement to an
6 act, approved April twentieth, one thousand eight hundred and
7 seventy-six, entitled 'An act authorizing appeals from
8 assessments in this Commonwealth to the courts of common pleas,'
9 and limiting taxation, without the approval of the court of
10 quarter sessions, until the next triennial assessment, where the
11 county valuation has been raised to exceed three hundred and
12 fifty per cent," absolutely.
13 (35) The act approved the fourth day of June, one thousand
14 eight hundred and seventy-nine (Pamphlet Laws, ninety), entitled
15 "A supplement to an act, entitled 'An act to exempt from
16 taxation public property used for public purposes, and places of
17 religious worship, places of burial not used or held for private
18 or corporate profit, and institutions of purely public charity,'
19 approved the fourteenth day of May, Anno Domini one thousand
20 eight hundred and seventy-four," absolutely.
21 (36) The act approved the first day of June, one thousand
22 eight hundred and eighty-three (Pamphlet Laws, fifty-one),
23 entitled "An act to require the assessors of the several
24 townships within this Commonwealth to assess all seated lands in
25 the county in which the mansion house is situated where county
26 lines divide a tract of land," absolutely.
27 (37) The act approved the thirteenth day of June, one
28 thousand eight hundred and eighty-three (Pamphlet Laws, one
29 hundred twelve), entitled "An act requiring the several
30 assessors of this Commonwealth to make return of timber lands,"
19890H0731B0812 - 71 -
1 absolutely.
2 (38) Section two of the act approved the thirteenth day of
3 June, one thousand eight hundred and eighty-three (Pamphlet
4 Laws, one hundred eighteen), entitled "An act ceding concurrent
5 jurisdiction of this State over certain lands owned or hereafter
6 acquired by the United States," absolutely.
7 (39) The act approved the twenty-fourth day of March, one
8 thousand eight hundred and eighty-seven (Pamphlet Laws, one
9 hundred ninety-five), entitled "An act amending the eighty-ninth
10 section of the act, entitled 'An act relating to counties and
11 townships and county and township officers,' approved the
12 fifteenth day of April, Anno Domini one thousand eight hundred
13 and thirty-four," absolutely.
14 (40) Sections three and four of the act approved the
15 fourteenth day of February, one thousand eight hundred and
16 eighty-nine (Pamphlet Laws, seven), entitled "An act to
17 authorize the election of assessors for three years, in the
18 several boroughs and townships of this Commonwealth,"
19 absolutely.
20 (41) The act approved the nineteenth day of April, one
21 thousand eight hundred and eighty-nine (Pamphlet Laws, thirty-
22 seven), entitled "An act authorizing appeals from assessments of
23 taxes in this Commonwealth to the courts of common pleas,"
24 absolutely.
25 (42) Section two of the act approved the eighth day of May,
26 one thousand eight hundred and eighty-nine (Pamphlet Laws, one
27 hundred thirty-three), entitled "An act to amend an act,
28 entitled 'An act to authorize the election of assessors for
29 three years in the several boroughs and townships of this
30 Commonwealth,' approved the fourteenth day of February, Anno
19890H0731B0812 - 72 -
1 Domini one thousand eight hundred and eighty-nine," absolutely.
2 (43) The act approved the ninth day of May, one thousand
3 eight hundred and eighty-nine (Pamphlet Laws, one hundred
4 thirty-nine), entitled "An act to authorize the triennial
5 election of county assessors in cities of the third class,"
6 absolutely.
7 (44) The act approved the twentieth day of April, one
8 thousand eight hundred and ninety-seven (Pamphlet Laws, twenty-
9 eight), entitled "An act to designate a uniform date when the
10 commissioners of the several counties shall issue their precepts
11 to assessors to make the triennial assessment of property, and
12 fixing a time for the return thereof," absolutely.
13 (45) The act approved the fifth day of May, one thousand
14 eight hundred and ninety-seven (Pamphlet Laws, thirty-nine),
15 entitled "An act to authorize the county commissioners to
16 appoint assessors in cases where the assessor refuses or
17 neglects to qualify, or refuses or neglects to receive the
18 precept and books at the time designated by the commissioners to
19 begin their several duties," absolutely.
20 (46) The act approved the twenty-sixth day of June, one
21 thousand nine hundred and one (Pamphlet Laws, six hundred one),
22 entitled "An act authorizing appeals from the decision of the
23 various courts of common pleas, in assessment of taxes cases, to
24 the Supreme or Superior Court of the Commonwealth," absolutely.
25 (47) The act approved the ninth day of July, one thousand
26 nine hundred and one (Pamphlet Laws, six hundred thirteen),
27 entitled "An act to amend section two of an act, entitled 'An
28 act to amend an act, entitled "An act to authorize the election
29 of assessors for three years in the several boroughs of this
30 Commonwealth," approved the eighth day of May, Anno Domini one
19890H0731B0812 - 73 -
1 thousand eight hundred and eighty-nine; regulating the duty of
2 the assessors, and providing that in making the valuation of the
3 property the assessor of all the wards shall act as a board of
4 assessors," absolutely.
5 (48) The act approved the twenty-third day of April, one
6 thousand nine hundred and three (Pamphlet Laws, two hundred
7 ninety-two), entitled "An act to designate a uniform date when
8 the commissioners of the several counties shall issue their
9 precepts to assessors to make the triennial assessments, and the
10 reassessment between the periods of the triennial assessment, of
11 property, and fixing the time for the return thereof,"
12 absolutely.
13 (49) The act approved the twenty-seventh day of April, one
14 thousand nine hundred and three (Pamphlet Laws, three hundred
15 twenty-six), entitled "An act to provide for, and to determine
16 the place of, the assessment of coal and minerals underlying
17 seated lands, in cases of severed ownership, where the same are
18 divided by county lines," absolutely.
19 (50) Section two of the act approved the seventeenth day of
20 March, one thousand nine hundred and five (Pamphlet Laws, forty-
21 five), entitled "An act to amend an act, entitled 'An act ceding
22 concurrent jurisdiction of this State over certain lands owned
23 or hereafter acquired by the United States,' approved the
24 thirteenth day of June, one thousand eight hundred and eighty-
25 three," absolutely.
26 (51) The act approved the twentieth day of April, one
27 thousand nine hundred and five (Pamphlet Laws, two hundred
28 thirty-four), entitled "An act providing that property provided
29 and maintained by public or private charity, and used for public
30 libraries, museums or art galleries, shall be exempt from
19890H0731B0812 - 74 -
1 taxation during such use," absolutely.
2 (52) The act approved the twenty-fifth day of May, one
3 thousand nine hundred and seven (Pamphlet Laws, two hundred
4 thirty-two), entitled "An act to further amend an act, entitled
5 'An act amending the eighty-ninth section of the act, entitled
6 "An act relating to counties and townships and to county and
7 township officers,"' approved the fifteenth day of April, Anno
8 Domini one thousand eight hundred and thirty-four, and amendment
9 thereto, approved the twenty-fourth day of May, Anno Domini one
10 thousand eight hundred and eighty-seven, making the compensation
11 of assessors two dollars and fifty cents per day," absolutely.
12 (53) The act approved the twenty-third day of April, one
13 thousand nine hundred and nine (Pamphlet Laws, one hundred
14 forty-six), entitled "An act allowing mileage to assessors and
15 assistant assessors, whose duties pertain to assessments for
16 purposes of State and county taxation, or either, when traveling
17 to or from the county-seats of their respective counties, or
18 attending before the county commissioners elsewhere than at the
19 county-seat," absolutely.
20 (54) The act approved the twenty-seventh day of April, one
21 thousand nine hundred and nine (Pamphlet Laws, two hundred
22 forty-four), entitled "An act authorizing the county
23 commissioners of the several counties of this Commonwealth, who
24 are, by the tenth section of the act of July twenty-seventh, one
25 thousand eight hundred and forty-two, and the forty-first
26 section of the act of April twenty-nine, one thousand eight
27 hundred and forty-four, constituted a 'Board of Revision,' to do
28 and perform the duties of said Board of Revision upon the same
29 day, and at the same time and place, of holding the appeals for
30 the several boroughs, townships, and wards in their respective
19890H0731B0812 - 75 -
1 counties," absolutely.
2 (55) Sections two, three and four of the act approved the
3 twenty-ninth day of April, one thousand nine hundred and nine
4 (Pamphlet Laws, two hundred seventy-five), entitled "An act to
5 provide for the registration of conveyances of real estate in
6 townships of the first class, in order to facilitate the
7 assessment of taxes therein in the name of the owner of said
8 real estate at the time of the assessment," absolutely.
9 (56) The act approved the eighth day of May, one thousand
10 nine hundred and nine (Pamphlet Laws, four hundred ninety-one),
11 entitled "An act amending sections eleven, twelve, and thirteen
12 of an act of Assembly, entitled 'An act relating to county rates
13 and levies and township rates and levies,' approved April
14 fifteenth, one thousand eight hundred and thirty-four,"
15 absolutely.
16 (57) The act approved the thirtieth day of March, one
17 thousand nine hundred and eleven (Pamphlet Laws, thirty-eight),
18 30% (PDR) + 4.5% = 34.5%
19 30% (PDR) - 4.5% = 25.5%
20 (c.1) If a third class city performs a citywide revision of
21 assessments by applying a common multiplier to the county
22 entitled "An act to make unnaturalized foreign-born residents
23 subject to taxation, in the same manner as citizens of the
24 Commonwealth," absolutely.
25 (58) The act approved the thirteenth day of April, one
26 thousand nine hundred and eleven (Pamphlet Laws, sixty-two),
27 entitled "An act to provide for the registration of conveyances
28 of real estate in all counties of this Commonwealth, with a
29 population not to exceed four hundred thousand, in order to
30 facilitate the assessment of taxes therein in the name of the
19890H0731B0812 - 76 -
1 owner of said real estate, and to ascertain the value of such
2 real estate, and providing compensation to the recorder of deeds
3 of such counties for making reports thereof," absolutely.
4 (59) The act approved the thirteenth day of April, one
5 thousand nine hundred and eleven (Pamphlet Laws, sixty-four),
6 entitled "An act to amend the second section of an act, approved
7 the twenty-third day of April, Anno Domini one thousand nine
8 hundred and three, entitled 'An act to designate a uniform date
9 when the commissioners of the several counties shall issue their
10 precepts to assessors to make the triennial assessments and the
11 reassessments between the periods of the triennial assessment,
12 of property, and fixing the time for the return thereof,' by
13 requiring assessors to make returns of reassessment not later
14 than ninety days from the date of issuing precepts," absolutely.
15 (60) The act approved the twentieth day of May, one thousand
16 nine hundred and thirteen (Pamphlet Laws, two hundred forty-
17 one), entitled "A supplement to an act approved the twenty-third
18 day of April, one thousand nine hundred and three, entitled 'An
19 act to designate a uniform date when the commissioners of the
20 several counties shall issue their precepts to assessors to make
21 the triennial assessments, and the reassessment between the
22 periods of the triennial assessment of property, and fixing the
23 time for the return thereof,' as amended," absolutely.
24 (61) Sections one and two of the act approved the fifth day
25 of June, one thousand nine hundred and thirteen (Pamphlet Laws,
26 four hundred five), entitled "An act to provide for the
27 assessment and taxation of auxiliary forest reserves, and the
28 collection, distribution and use of the taxes collected
29 therefrom," absolutely.
30 (62) The act approved the fifth day of May, one thousand
19890H0731B0812 - 77 -
1 nine hundred and fifteen (Pamphlet Laws, two hundred fifty-
2 eight), entitled "An act requiring the county commissioners to
3 furnish to townships of the first class duplicates of the
4 adjusted valuations for taxation purposes within such
5 townships," absolutely.
6 (63) Section two of the act approved the fourteenth day of
7 May, one thousand nine hundred and fifteen (Pamphlet Laws, four
8 hundred eighty-nine), entitled "An act to amend sections one and
9 two of an act, approved the twenty-ninth day of April, Anno
10 Domini one thousand nine hundred and nine, entitled 'An act to
11 provide for the registration of conveyances of real estate in
12 townships of the first class, in order to facilitate the
13 assessment of taxes therein, in the name of the owner of said
14 real estate at the time of the assessment,' so as to exclude
15 from the provisions of the act townships of the first class in
16 counties having a board for the assessment and revision of taxes
17 for State and county purposes," absolutely.
18 (64) The act approved the first day of June, one thousand
19 nine hundred and fifteen (Pamphlet Laws, six hundred fifty-
20 nine), entitled "An act providing for the appointment of
21 interpreters, to act as such for assessors and assistant
22 assessors, in certain counties; defining their powers and
23 duties, fixing their compensation, and providing for their
24 expenses," absolutely.
25 (65) Paragraph seven of section one of the act approved the
26 twenty-third day of June, one thousand nine hundred and
27 seventeen (Pamphlet Laws, six hundred thirty-seven), entitled
28 "An act to prescribe the conditions under which public or
29 private vaults, crypts, or mausoleums for the interment of human
30 bodies may be constructed and maintained," absolutely.
19890H0731B0812 - 78 -
1 (66) Section twenty-seven of the act approved the twentieth
2 day of July, one thousand nine hundred and seventeen (Pamphlet
3 Laws, one thousand one hundred forty-three), entitled "An act
4 relating to free, public, nonsectarian libraries and branch
5 libraries within this Commonwealth, providing for their
6 establishment, maintenance, and regulation, and for the
7 maintenance and regulation of such free, public, nonsectarian
8 libraries as may have been already established by the several
9 counties, cities, boroughs, towns, and townships; and providing
10 that all library property, and all gifts, devices, grants, or
11 endowments for library purposes, shall be exempt from taxation;
12 and providing that the several counties, cities, boroughs,
13 towns, and townships may levy taxes, condemn private property,
14 and borrow money for library purposes; and imposing penalties
15 for injuring library property and for violations of library
16 regulations; and repealing existing laws in relation to the
17 above subjects," so far as it relates to exemption from local
18 taxation.
19 (67) The act approved the fourth day of April, one thousand
20 nine hundred and nineteen (Pamphlet Laws, thirty-five), entitled
21 "An act fixing the per diem compensation of borough and township
22 assessors and assistant assessors, and the method of
23 ascertaining the number of days employed," so far as it relates
24 to tax assessors.
25 (68) The act approved the fourth day of April, one thousand
26 nine hundred and nineteen (Pamphlet Laws, thirty-eight),
27 entitled "An act requiring assessors and assistant assessors for
28 county purposes, in cities of the third class, to keep an
29 account of days actually employed, and make return thereof to
30 the county commissioners, and fixing their compensation," so far
19890H0731B0812 - 79 -
1 as it relates to tax assessors.
2 (69) The act approved the twelfth day of June, one thousand
3 nine hundred and nineteen (Pamphlet Laws, four hundred fifty-
4 two), entitled "An act to exempt certain playgrounds, not used
5 for private or corporate profit, from taxation, where the entire
6 revenue is applied to support said playgrounds and to increase
7 the efficiency and improvement thereof," absolutely.
8 (70) The act approved the seventeenth day of July, one
9 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
10 five), entitled "An act imposing certain duties upon assessors
11 in the several counties with regard to returns of the taxable
12 inhabitants within their respective townships, wards and
13 districts," absolutely.
14 (71) The act approved the seventeenth day of July, one
15 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
16 twenty-one), entitled "An act to exempt from taxation public
17 property used for public purposes, actual places of religious
18 worship, places of burial not used or held for private or
19 corporate profit, and institutions of purely public charity, and
20 repealing prior acts relating thereto," absolutely.
21 (72) The act approved the tenth day of May, one thousand
22 nine hundred and twenty-one (Pamphlet Laws, four hundred forty-
23 one), entitled "An act authorizing boroughs, townships, school
24 districts, and poor districts to appeal from assessments of
25 property or other subjects of taxation for their corporate
26 purposes," absolutely.
27 (73) The act approved the twelfth day of May, one thousand
28 nine hundred and twenty-one (Pamphlet Laws, five hundred thirty-
29 four), entitled "An act to amend the act approved the fourth day
30 of April, one thousand nine hundred and nineteen (Pamphlet Laws,
19890H0731B0812 - 80 -
1 thirty-five), entitled 'An act fixing the per diem compensation
2 of borough and township assessors and assistant assessors, and
3 the method of ascertaining the number of days employed,' by
4 fixing the per diem compensation of assessors and assistant
5 assessors in boroughs, wards, and townships of the second class,
6 and providing the method of ascertaining the number of days
7 employed," so far as it relates to tax assessors.
8 (74) The act approved the seventh day of May, one thousand
9 nine hundred and twenty-three (Pamphlet Laws, one hundred fifty-
10 four), entitled "An act authorizing boards of revision of taxes
11 and boards for the assessment and revision of taxes to hear and
12 dispose of appeals away from the county seat," absolutely.
13 (75) Section two of the act approved the ninth day of May,
14 one thousand nine hundred and twenty-three (Pamphlet Laws, one
15 hundred seventy-five), entitled "An act to relieve life tenants
16 of land from the payment of taxes on the underlying veins of
17 coal which they have no right to operate; and providing that
18 such coal shall be assessed to, and the taxes thereon paid by,
19 the owner of said veins of coal," absolutely.
20 (76) The act approved the twenty-ninth day of June, one
21 thousand nine hundred and twenty-three (Pamphlet Laws, nine
22 hundred twenty-eight), entitled "An act to exempt, from county,
23 city, borough, township, road, school, and poor taxes, real
24 property owned by one or more institutions of purely public
25 charity used and occupied partly by such owner or owners and
26 partly by other institutions of purely public charity and
27 necessary for the occupancy and enjoyment of such institutions,"
28 absolutely.
29 (77) The act approved the eleventh day of July, one thousand
30 nine hundred and twenty-three (Pamphlet Laws, one thousand
19890H0731B0812 - 81 -
1 forty), entitled "An act relating to assessments for taxes in
2 townships of the first class in this Commonwealth; fixing the
3 time for the issuing of precepts by county commissioners; fixing
4 the compensation of township assessors and assistant township
5 assessors and assistant triennial assessors in such townships;
6 extending the time within which the said assessors are required
7 to complete their assessment, and make their return thereof; and
8 further providing for the determination of the time actually
9 employed by the said township assessors, assistant township
10 assessors, and assistant triennial assessors in the performance
11 of their duties," absolutely.
12 (78) The act approved the seventeenth day of March, one
13 thousand nine hundred and twenty-five (Pamphlet Laws, thirty-
14 nine), entitled "An act to amend section one of an act, approved
15 the seventeenth day of July, one thousand nine hundred and
16 nineteen (Pamphlet Laws, one thousand and twenty-one), entitled
17 'An act to exempt from taxation public property used for public
18 purposes, actual places of religious worship, places of burial
19 not used or held for private or corporate profit, and
20 institutions of purely public charity, and repealing prior acts
21 relating thereto,' as amended, by extending the provisions
22 thereof to property owned, occupied, and used by any branch,
23 post, or camp of honorably discharged soldiers, sailors, and
24 marines; and discharging certain taxes," absolutely.
25 (79) The act approved the thirtieth day of April, one
26 thousand nine hundred and twenty-five (Pamphlet Laws, three
27 hundred eighty-eight), entitled "An act to amend section one of
28 an act, approved the seventeenth day of July, one thousand nine
29 hundred and nineteen (Pamphlet Laws, one thousand twenty-one),
30 entitled 'An act to exempt from taxation public property used
19890H0731B0812 - 82 -
1 for public purposes, actual places of religious worship, places
2 of burial not used or held for private or corporate profit, and
3 institutions of purely public charity, and repealing prior acts
4 relating thereto,' as amended," absolutely.
5 (80) The act approved the eighteenth day of April, one
6 thousand nine hundred and twenty-seven (Pamphlet Laws, three
7 hundred four), entitled "An act to amend section four of an act,
8 approved the eleventh day of July, one thousand nine hundred and
9 twenty-three (Pamphlet Laws, one thousand forty), entitled 'An
10 act relating to assessments for taxes in townships of the first
11 class in this Commonwealth; fixing the time for the issuing of
12 precepts by county commissioners; fixing the compensation of
13 township assessors and assistant township assessors and
14 assistant triennial assessors in such townships; extending the
15 time within which the said assessors are required to complete
16 their assessment, and make their return thereof; and further
17 providing for the determination of the time actually employed by
18 the said township assessors, assistant township assessors and
19 assistant triennial assessors in the performance of their
20 duties,' authorizing the county to pay for clerk hire,"
21 absolutely.
22 (81) The act approved the twenty-eighth day of April, one
23 thousand nine hundred and twenty-seven (Pamphlet Laws, four
24 hundred ninety-one), entitled "An act to amend section thirty-
25 two of the act, approved the twenty-ninth day of April, one
26 thousand eight hundred and forty-four (Pamphlet Laws, four
27 hundred eighty-six), entitled 'An act to reduce the State debt,
28 and to incorporate the Pennsylvania canal and railroad company,'
29 discontinuing the tax on horses, mares, and neat cattle over the
30 age of four years," absolutely.
19890H0731B0812 - 83 -
1 (82) The act approved the twentieth day of March, one
2 thousand nine hundred and twenty-nine (Pamphlet Laws, thirty-
3 one), entitled "An act for assessment and collection of poll
4 taxes from employes of the Federal Government in order to
5 qualify all such persons to vote," absolutely.
6 (83) The act approved the twenty-fourth day of April, one
7 thousand nine hundred and twenty-nine (Pamphlet Laws, six
8 hundred fifty-three), entitled "An act to amend the act approved
9 the fourth day of April, one thousand nine hundred and nineteen
10 (Pamphlet Laws, thirty-eight), entitled 'An act requiring
11 assessors and assistant assessors for county purposes, in cities
12 of the third class, to keep an account of days actually
13 employed, and make return thereof to the county commissioners,
14 and fixing their compensation," so far as it relates to tax
15 assessors.
16 (84) The act approved the second day of May, one thousand
17 nine hundred and twenty-nine (Pamphlet Laws, one thousand two
18 hundred seventy), entitled "An act providing for the collection
19 of county taxes on the occupations of certain persons who under
20 existing laws are disfranchised," absolutely.
21 (85) The act approved the ninth day of May, one thousand
22 nine hundred and twenty-nine (Pamphlet Laws, one thousand six
23 hundred ninety-two), entitled "An act to amend section two of
24 the act, approved the twenty-third day of April, one thousand
25 nine hundred and three (Pamphlet Laws, two hundred ninety-two),
26 entitled 'An act to designate a uniform date when the
27 commissioners of the several counties shall issue their precepts
28 to assessors to make the triennial assessments and the
29 reassessment between the periods of the triennial assessment of
30 property, and fixing the time for the return thereof,' as
19890H0731B0812 - 84 -
1 amended," absolutely.
2 (86) The act approved the tenth day of May, one thousand
3 nine hundred and twenty-nine (Pamphlet Laws, one thousand seven
4 hundred twelve), entitled "An act relating to assessment for
5 county purposes in counties of the fourth class; fixing the time
6 for the issuance of precepts and completion of assessments; and
7 providing for appointment and pay of assistants to the county
8 commissioners in such counties," absolutely.
9 (87) The act approved the thirteenth day of May, one
10 thousand nine hundred and thirty-one (Pamphlet Laws, one hundred
11 seventeen), entitled "An act providing for and regulating the
12 assessment and collection of a county poll tax, in counties of
13 the second and third class, in lieu of the tax on trades,
14 occupations and professions; and defining the powers and duties
15 of assessors, assistant and registry assessors, county tax
16 collectors, county treasurer and delinquent tax collector in
17 connection therewith," absolutely.
18 (88) The act approved the twelfth day of June, one thousand
19 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
20 seven), entitled "An act to amended section one of the act,
21 approved the twenty-sixth day of June, one thousand nine hundred
22 and one (Pamphlet Laws, six hundred one), entitled 'An act
23 authorizing appeals from the decision of the various courts of
24 common pleas, in assessment of taxes cases to the Supreme or
25 Superior Court of the Commonwealth,' by extending the right of
26 appeal to any county, city, borough, town, township, school
27 district or other public corporation having power to levy taxes
28 on the assessment in question," absolutely.
29 (89) The act approved the twelfth day of June, one thousand
30 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
19890H0731B0812 - 85 -
1 eight), entitled "An act to amend section one of the act,
2 approved the nineteenth day of April, one thousand eight hundred
3 and eighty-nine (Pamphlet Laws, thirty-seven), entitled 'An act
4 authorizing appeals from assessments of taxes in this
5 Commonwealth to the courts of common pleas,' providing for the
6 payment of taxes appealed from into court, and for the
7 disposition thereof," absolutely.
8 Section [602] 802. All other acts and parts of acts
9 inconsistent with this act are repealed. This act shall not
10 repeal or modify any of the provisions of any act of Assembly
11 amendatory of law in force at the time of the passage of this
12 act, or otherwise, adopted at the session of the General
13 Assembly of one thousand nine hundred and thirty-three, whether
14 such acts were adopted prior to the passage of this act, or
15 shall be adopted subsequent to the passage of this act; nor
16 shall this act repeal any such act, or part thereof, in force at
17 the time of the passage of this act, which is amended by any act
18 of Assembly adopted at the session of the General Assembly of
19 one thousand nine hundred and thirty-three.
20 Section 45. This act shall take effect in 90 days.
L29L53JAM/19890H0731B0812 - 86 -