PRINTER'S NO. 1255
No. 1137 Session of 1993
INTRODUCED BY PISTELLA, LESCOVITZ, BATTISTO, MERRY AND
D. W. SNYDER, APRIL 19, 1993
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 19, 1993
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," further providing for definitions, for
11 exclusions, for application and construction, for subjects of
12 local taxation, for exemptions, for tax assessors, for
13 triennial and inter-triennial assessments, and for revisions
14 and appeals; providing for optional assessment revision
15 process, for optional assessment appeals process, for
16 administrative review, for appeals to the Board of Assessment
17 Revisions, and for appeals to courts of common pleas; further
18 providing for repeals; and making repeals.
19 The General Assembly of the Commonwealth of Pennsylvania
20 hereby enacts as follows:
21 Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
22 No.155), known as The General County Assessment Law, amended
23 December 14, 1967 (P.L.846, No.369) and December 13, 1982
24 (P.L.1160, No.268), is amended to read:
25 Section 102. Definitions.--The following words and phrases
1 shall, for the purpose of this act, have the meanings
2 respectively ascribed to them in this section, except where the
3 context clearly indicates a different meaning:
4 "Assessors" [and "elected assessors" shall mean the assessors
5 for county tax purposes elected in wards, boroughs, towns and
6 townships in counties of the fourth, fifth, sixth, seventh and
7 eighth classes.
8 "Appointed assessors"] shall mean the assessors appointed by
9 the board [of revision of taxes], as that term is defined in
10 this section, in counties of the [first class, and the
11 subordinate assessors appointed by the board for the assessment
12 and revision of taxes in counties of the second,] second and
13 second A [and third] classes.
14 "Base year" shall mean the year upon which real property
15 market values are based for the most recent county-wide revision
16 of assessment of real property, or other prior year upon which
17 the market value of all real property of the county is based.
18 Real property market values shall be equalized within the county
19 and any changes by the board [of revision of taxes or board for
20 the assessment and revision of taxes], as that term is defined
21 in this section, shall be expressed in terms of such base year
22 values.
23 "Board [of revision of taxes]" shall mean the [board of
24 revision of taxes] Board of Revision of Taxes, in counties of
25 the first class[.
26 "Board for the assessment and revision of taxes" shall mean
27 the board for the assessment and revision of taxes]; the Board
28 of Property Assessment, Appeals and Review, in counties of the
29 second[, second A and third classes] class; or the Board of
30 Assessment Appeals, in counties of the second A class.
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1 "Chief assessor" shall mean the chief assessor appointed by
2 the board, as that term is defined in this section, in each
3 county, or the equivalent job position in a county which has no
4 designated chief assessor.
5 "Common level ratio" shall mean the ratio of assessed value
6 to current market value used generally in the county as last
7 determined by the State Tax Equalization Board pursuant to the
8 act of June 27, 1947 (P.L.1046, No.447), referred to as the
9 State Tax Equalization Board Law.
10 ["County commissioners" means the board of county
11 commissioners or other similar body in home rule charter
12 counties.]
13 "Decision" shall mean a final and formal written adjudication
14 of an assessment appeal rendered by a Board of Assessment
15 Revisions.
16 "Determination" shall mean the final action taken by a chief
17 assessor or a Board of Assessment Revisions upon a request for
18 an assessment revision.
19 "Established predetermined ratio" shall mean the ratio of
20 assessed value to market value established by the [board of
21 county commissioners] governing body and uniformly applied in
22 determining assessed value in any year.
23 "Governing body" shall mean the county commissioners, the
24 board, or, in a home rule county, the legislative policy-making
25 body, as the case may be on the effective date of this
26 amendatory act.
27 "Political subdivision" shall mean a county, city, borough,
28 incorporated town, township, school district, vocational school
29 district or county institution district, or a home rule
30 municipality which has adopted a charter under the act of April
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1 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and
2 Optional Plans Law."
3 "Report" shall mean a letter, memorandum or other similar
4 writing.
5 Section 2. Sections 103, 104 and 105 of the act are amended
6 to read:
7 Section 103. Excluded Provisions.--This act does not include
8 any provisions, and shall not be construed to repeal:
9 (1) The act approved the seventeenth day of June, one
10 thousand nine hundred and thirteen (Pamphlet Laws, five hundred
11 seven), entitled "An act to provide revenue for State and county
12 purposes, and, in cities coextensive with counties, for city and
13 county purposes; imposing taxes upon certain classes of personal
14 property; providing for the assessment and collection of the
15 same; providing for the duties and compensation of
16 prothonotaries and recorders in connection therewith; and
17 modifying existing legislation which provided for raising
18 revenue for State purposes," or any of its amendments;
19 (2) Except where specifically referred to in this act, the
20 laws relating to boards [of revision of taxes, or boards for the
21 assessment and revision of taxes,] in counties of the first,
22 second and third classes;
23 (3) Except where specifically referred to in this act, the
24 laws relating to cities, boroughs, towns, townships, school
25 districts and poor districts.
26 Section 104. Application of Act.--Except as otherwise in
27 this act specifically limited, this act shall apply in [all of
28 the counties of the Commonwealth] each county of the first,
29 second or second A class, whether governed in accordance with
30 its county classification or in accordance with a home rule
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1 charter.
2 Section 105. Saving Clause; Construction.--The provisions of
3 this act so far as they are the same as those of existing laws
4 are intended as a continuation of such laws, and not as new
5 enactments.
6 The repeal by this act of any act of Assembly, or part
7 thereof, shall not revive any act, or part thereof, heretofore
8 repealed or superseded.
9 All local acts of Assembly applying to particular counties or
10 political subdivisions thereof, and not heretofore repealed,
11 shall continue in force, and any provisions of this act
12 inconsistent therewith shall not apply to the counties or
13 political subdivisions thereof affected by such local laws. The
14 reenactment by this act of any act of Assembly, or part thereof,
15 that has heretofore been repealed by any local act of Assembly,
16 in so far as it applied to a particular county or political
17 subdivision thereof, shall not revive or extend the provisions
18 so reenacted to such county or political subdivision thereof.
19 Whenever the provisions of this act are inconsistent with any
20 law relating to or administered by any board [of revision of
21 taxes, or board for the assessment and revision of taxes,] in
22 counties of the first, second or [third] second A class, the
23 laws relating to and administered by such boards, and not
24 included in this act, shall apply, and the inconsistent
25 provisions of this act shall not apply to such classes of
26 counties[, but shall be in full force as to all other classes of
27 counties, except as affected by local laws].
28 The provisions of this act shall not affect any act done,
29 liability incurred, or right accrued or vested, or affect any
30 suit, proceeding or prosecution pending or to be instituted to
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1 enforce any right or penalty or punish any offense under the
2 authority of any act of Assembly repealed by this act.
3 Any person holding office under any act of Assembly repealed
4 by this act shall continue to hold such office until the
5 expiration of the term thereof, subject to the conditions
6 attached to such office prior to the passage of this act.
7 Section 3. Section 201(b) of the act, amended February 18,
8 1982 (P.L.79, No.28), is amended to read:
9 Section 201. Subjects of Taxation Enumerated.--The following
10 subjects and property shall, as hereinafter provided, be valued
11 and assessed, and subject to taxation for all county, city,
12 borough, town, township, school and poor purposes at the annual
13 rate:
14 * * *
15 (b) All salaries and emoluments of office, all offices, and
16 posts of profit, professions, trades and occupations, except the
17 occupation of farmer, and all persons over the age of eighteen
18 years who do not follow any occupation or calling, as well of
19 unnaturalized foreign-born persons who shall have resided within
20 this Commonwealth for one whole year, as citizens of this
21 Commonwealth: Provided, That whenever a person, other than a
22 Federal employe, not taxable under the provision of this clause,
23 is disfranchised from voting because he cannot be lawfully
24 assessed for a county or State tax, it shall be lawful for the
25 [county commissioners] governing body to assess the occupation
26 of such persons for county taxation purposes, in the manner
27 provided by this act for such assessments. The provisions of
28 this clause shall not apply to counties of the second and [third
29 class, or to any other county, the county commissioners] second
30 A classes, the governing body of which shall by resolution
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1 determine not to levy a tax on trades, occupations, professions
2 and persons who follow no occupation or calling, nor shall the
3 provisions of this clause apply to cities of the second and
4 second A class, or to school districts.
5 * * *
6 Section 4. Section 202 of the act, amended July 2, 1941
7 (P.L.219, No.99), is amended to read:
8 Section 202. Occupation Tax in Counties of the Second Class
9 [and Third Class] Abolished; Optional in Other Counties.--In
10 counties of the second [and third] class, the county tax on
11 trades, occupations and professions is hereby abolished. In all
12 other counties, except counties of the first class, the [county
13 commissioners] governing body may by resolution determine not to
14 levy a tax on trades, occupations, professions and persons who
15 follow no occupation or calling. Such action may at any time,
16 and in like manner, be repealed and such tax be levied as
17 theretofore.
18 Section 5. Section 204(a)(10) of the act, amended September
19 22, 1972 (P.L.868, No.197), is amended to read:
20 Section 204. Exemptions from Taxation.--(a) The following
21 property shall be exempt from all county, city, borough, town,
22 township, road, poor and school tax, to wit:
23 * * *
24 (10) All playgrounds, with the equipments and grounds
25 thereto annexed, necessary for the occupancy and enjoyment of
26 the same, founded, endowed, or maintained by public or private
27 charity, which apply their revenue to the support and repair of
28 such playgrounds and to increase the efficiency and facilities
29 thereof, either in ground or buildings, or otherwise, and for no
30 other purpose, and owned, leased, possessed, or controlled by
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1 public school boards or properly organized and duly constituted
2 playground associations, and approved and accepted by the [board
3 of county commissioners, or board of revision of taxes,]
4 governing body of the county in which said playgrounds are
5 situated as such playgrounds;
6 * * *
7 Section 6. Sections 301, 302, 303 and 304 of the act are
8 amended to read:
9 Section 301. [Election of Assessors.--The qualified voters
10 of each ward in cities of the third class shall, at the
11 municipal election in the year one thousand nine hundred and
12 thirty-five, and every four years thereafter, vote for and elect
13 a properly qualified person, according to law, to act as county
14 assessor in each of said wards under the provisions of this act,
15 who shall serve for four years. All county assessors in
16 boroughs, towns, townships and wards thereof shall be elected at
17 the times and for the terms prescribed by existing laws.
18 This section does not apply in counties of the first, second
19 and third classes where assessors, under existing law, are
20 appointed.] Qualifications of Assessor.--Except in a county of
21 the first or second class, no person shall serve or be appointed
22 as an assessor unless the person is qualified under the act of
23 April 16, 1992 (P.L.155, No.28), known as the "Assessors
24 Certification Act."
25 Section 302. Oath of Assessors.--The [elected and appointed]
26 assessors [of the several wards, townships, towns, boroughs and
27 districts, and, in townships of the first class, also the
28 assistant township assessors and assistant triennial assessors,]
29 shall, immediately on the receipt of the precept from the
30 [county commissioners, or board of revision of taxes, or board
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1 for the assessment and revision of taxes] governing body, and
2 before entering upon the duties of their office, take and
3 subscribe the following oath or affirmation:
4 You do (swear or affirm) that you will support the
5 Constitution of the United States and the Constitution of
6 Pennsylvania, that you will, as assessor [for (ward, district,
7 borough, town or township)], use your utmost diligence and
8 ability to discover and ascertain all the property, real and
9 personal, [within your (ward, district, borough, town or
10 township),] and all other objects subject to taxation by the
11 laws of this Commonwealth, and take an accurate account of the
12 same; and that you will justly and honestly, to the best of your
13 judgment, assess and value every separate lot, piece or tract of
14 land, with the improvements thereon, and all personal property
15 made taxable by the laws of this Commonwealth, [within your
16 (ward, district, borough, town or township),] at the rate or
17 price which you shall, after due examination and consideration,
18 believe the same would sell for if sold singly and separately at
19 a bona fide sale, after full public notice; and that you will
20 assess all persons according to their correct offices and posts
21 of profit, trades and occupations; and that you will perform
22 your duty as assessor [of said (ward, district or township)]
23 with honesty and fidelity, according to the laws of this
24 Commonwealth, without fear, favor or affection, hatred, malice
25 or ill will.
26 Section 303. Filing of Assessor's Oath.--It shall be the
27 duty of each [elected and appointed assessor and assistant
28 township and triennial] assessor to produce to [the
29 commissioners, or board of revision of taxes, or board for the
30 assessment and revision of taxes, of the county] the governing
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1 body, within twenty days after his [election or] appointment, a
2 copy of the oath or affirmation taken and subscribed by him as
3 is hereinbefore directed, and attested by the person before whom
4 the same was administered, which shall be filed by the
5 [commissioners, or said boards, in their] governing body in its
6 respective office.
7 Section 304. Vacancies in the Office of Assessor.--Whenever
8 an [elected assessor, or, in townships of the first class, an
9 assessor, assistant township] assessor [or assistant triennial
10 assessor,] refuses or neglects to qualify as required by law, or
11 refuses or neglects to receive the precept and books for the
12 triennial or other assessment, the [county commissioners are]
13 governing body is hereby authorized to appoint a suitable person
14 to serve as assessor on the eighth day after the time designated
15 by this act to begin the assessment.
16 [If the electors of any ward, borough, town or township shall
17 fail to choose an assessor, or, in townships of the first class,
18 an assistant township assessor or assistant triennial assessor,
19 at the time appointed by law, or if any person elected to such
20 office shall neglect or refuse to serve therein, or if any
21 vacancy shall happen therein by death or otherwise, the
22 commissioners of the county shall appoint a fit person to fill
23 the office, who shall serve until the expiration of the then
24 current term of such officer, and who shall have the same
25 powers, be subject to the same penalties, and receive the same
26 compensation, as if he had been elected to such office.]
27 Section 7. Sections 305, 306, 307, 308, 309 and 310 of the
28 act are repealed.
29 Section 8. Section 401 of the act, amended December 14, 1967
30 (P.L.846, No.369), is amended to read:
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1 Section 401. Issuing of Precepts and Return of Assessments
2 in Triennial Years.--(a) In counties of the first class, the
3 precepts to make annual assessments shall be issued to [the
4 appointed] assessors by the board [of revision of taxes,] and
5 return thereof made as provided by existing law relating to the
6 board [of revision of taxes in said counties;].
7 (b) In counties of the second class, the precepts to make
8 triennial assessments and the precepts to make assessments in
9 the years between triennial assessments shall be issued to [the
10 appointed] assessors by the board [for the assessment and
11 revision of taxes] at such time as the board may prescribe, and
12 return thereof be made on or before the first Monday of November
13 as provided by existing law relating to the board [for the
14 assessment and revision of taxes in said counties;].
15 (c) In counties of the second A [and third] class, the
16 precepts to make triennial assessments shall be issued to [the
17 appointed] assessors by the board [for the assessment and
18 revision of taxes,] and return thereof made at such times as the
19 board shall determine in accordance with existing law relating
20 to the board [for the assessment and revision of taxes in said
21 counties;
22 (d) In counties of the fourth class, the county
23 commissioners shall issue the precepts to make triennial
24 assessments to the elected assessors of their respective
25 townships, towns, boroughs and wards on or before the first day
26 of June, and the assessors are hereby required to complete the
27 said assessment and make their return not later than the first
28 day of September, one thousand nine hundred and thirty-three,
29 and triennially thereafter;
30 (e) In counties of the fifth, sixth, seventh and eighth
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1 classes, the county commissioners shall issue the precepts to
2 make triennial assessments to the assessors of the respective
3 townships of the second class, towns, boroughs and wards on or
4 before the second Monday of September, and, to assessors in
5 townships of the first class, on or before the first day of
6 July, and the assessors are hereby required to complete the said
7 assessment and make their return not later than the thirty-first
8 day of December, one thousand nine hundred and thirty-three, and
9 triennially thereafter: Provided, That the county commissioners
10 of said counties may, at the time of issuing their precepts,
11 direct the return thereof to be made at any time before the
12 thirty-first day of December: Provided further, That where
13 assessors in townships of the first class shall have been
14 continuously engaged in the actual performance of their duties
15 after the delivery of the precepts to them, except where
16 prevented by sickness or stress of weather, and are not able to
17 complete the triennial assessment and make return thereof on or
18 before the thirty-first day of December, it shall be lawful for
19 the said assessors to continue the performance of their duties
20 and to make return of their assessment to the county
21 commissioners after said date, but in no case shall any such
22 return be made later than the fifteenth day of February of the
23 year following the delivery of the precepts to the assessors].
24 Section 9. Section 402 of the act, amended December 13, 1982
25 (P.L.1160, No.268), is amended to read:
26 Section 402. Valuation of Property.--(a) It shall be the
27 duty of [the several elected and appointed assessors, and, in
28 townships of the first class, of the assessors, assistant
29 township] assessors [and assistant triennial assessors,] to rate
30 and value all objects of taxation, whether for county, city,
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1 township, town, school, institution district, poor or borough
2 purposes, according to the actual value thereof, and at such
3 rates and prices for which the same would separately bona fide
4 sell. In arriving at actual value the county may utilize either
5 the current market value or it may adopt a base year market
6 value. In arriving at such value the price at which any property
7 may actually have been sold either in the base year or in the
8 current taxable year, shall be considered but shall not be
9 controlling. Instead such selling price, estimated or actual,
10 shall be subject to revision by increase or decrease to
11 accomplish equalization with other similar property within the
12 taxing district. In arriving at the actual value, all three
13 methods, namely, cost (reproduction or replacement, as
14 applicable, less depreciation and all forms of obsolescence),
15 comparable sales and income approaches, must be considered in
16 conjunction with one another. Except in counties of the first
17 class, no political subdivision shall levy real estate taxes on
18 a county-wide revised assessment of real property until it has
19 been completed for the entire county.
20 (a.1) The [board of county commissioners] governing body
21 shall establish and determine, after proper notice has been
22 given, an established predetermined ratio of assessed value to
23 actual value which may not exceed one hundred per centum (100%)
24 of actual value. The [commissioners, acting as a] board [of
25 revision of taxes, or board for the assessment and revision of
26 taxes] shall apply the established predetermined ratio to the
27 actual value of all real property to formulate the assessment
28 roll.
29 (a.2) The governing body may redetermine the fair market
30 value upon which the assessed value on real property is based
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1 when (i) a parcel of the land is divided and conveyed in smaller
2 parcels, (ii) the economy of the county or portion of the county
3 has depreciated or appreciated to such an extent that real
4 estate values in that area are affected, or (iii) improvements
5 are made to the real property or existing improvements to the
6 real property are removed or destroyed. Painting an existing
7 building or performing normal, regular repairs to the building
8 may not be deemed cause for a change in valuation.
9 (b) [Except as to counties of the first and second class,
10 after any] after a second A class county makes a county-wide
11 revision of assessment of real property at values based upon an
12 established predetermined ratio as required by law or after [any
13 county] it changes its established predetermined ratio, each
14 political subdivision, which hereafter for the first time levies
15 its real estate taxes on that revised assessment or valuation,
16 shall, for the first year, reduce its tax rate, if necessary,
17 for the purpose of having the total amount of taxes levied for
18 that year against the real properties contained in the duplicate
19 for the preceding year, equal, in the case of any taxing
20 district, not more than ten per centum (10%) greater than the
21 total amount it levied on such properties the preceding year,
22 notwithstanding the increased valuations of such properties
23 under the revised assessment. For the purpose of determining the
24 total amount of taxes to be levied for said first year, the
25 amount to be levied on newly constructed buildings or structures
26 or on increased valuations based on new improvements made to
27 existing houses need not be considered. The tax rate shall be
28 fixed for that year at a figure which will accomplish this
29 purpose. With the approval of the court of common pleas, upon
30 good cause shown, any such political subdivision may increase
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1 the tax rate herein prescribed, notwithstanding the provisions
2 of this subsection.
3 (c) When a county has effected a countywide revision of the
4 assessment which was used to develop the common level ratio last
5 determined by the State Tax Equalization Board, the following
6 applies:
7 (1) If a county changes its assessment base by applying a
8 change in predetermined ratio, the county shall apply the
9 percentage change between the existing predetermined ratio and
10 newly established predetermined ratio to the county's common
11 level ratio to establish the certified revised common level
12 ratio for the year in which the assessment was revised.
13 (2) If the county performs a countywide revision of
14 assessments by revaluing the properties and applying an
15 established predetermined ratio, the county shall utilize the
16 established predetermined ratio instead of the common level
17 ratio for the year in which the assessment was revised and until
18 such time as the common level ratio determined by the State Tax
19 Equalization Board reflects the revaluing of properties
20 resulting from the revision of assessments.
21 (d) The office issuing building permits in every political
22 subdivision of each county shall keep a daily record, separate
23 and apart from all other records, of every building permit
24 issued, which shall set forth the following information: the
25 date of issuance, the names and addresses of the persons owning
26 and a description sufficient to identify the property for which
27 the permit was issued, the nature of the improvements and the
28 amount in dollars in which issued. On or before the first Monday
29 of each month, such office shall file the daily record in the
30 office of the board of the county in which it is located,
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1 together with a certificate of the head of such office that its
2 contents are correct. Such office may charge and collect from
3 each person to whom a building permit is issued a sum of not
4 more than one dollar ($1.00) which shall be in full compensation
5 for its services under the provisions of this act.
6 (e) Whenever any person makes improvements other than
7 painting of or normal regular repairs to a building aggregating
8 one thousand dollars ($1000) or less in value annually to any
9 real property in any political subdivision in the county and he
10 is not required to obtain a building permit therefor by any
11 political subdivision within thirty days of commencing the
12 improvements, he shall furnish the following information to the
13 board: the name and address of the person owning and a
14 description sufficient to identify the property involved, the
15 nature of the improvements made or to be made and the amount in
16 dollars of the value of the improvements. Any person who
17 wilfully fails to comply with the provisions of this subsection,
18 or who in furnishing such information wilfully falsifies the
19 same, shall, upon conviction thereof in a summary proceeding, be
20 sentenced to pay a fine of not more than fifty dollars ($50.00).
21 (f) At least once every three months, the board shall
22 forward copies of the improvement records kept under subsection
23 (d) or (e) to the assessors of the political subdivision in
24 which such improvements are made or contemplated. The assessors
25 shall visit the site of the improvements and secure any
26 information the board requests, which may include the
27 description and measurements, type of construction, degree of
28 completion, cost and probable value of the improvements.
29 Section 10. Section 402.1 of the act, added September 23,
30 1961 (P.L.1601, No.677), is amended to read:
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1 Section 402.1. Valuation of Mobilehomes or House Trailers.--
2 [It shall be the duty of the several elected and appointed
3 assessors of the political subdivisions to] Assessors shall
4 assess, rate and value all mobilehomes and house trailers
5 [within their subdivisions] according to the actual value
6 thereof and prices for which the same would separately bona fide
7 sell. The land upon which such mobilehome or house trailer is
8 located at the time of assessment shall be valued separately,
9 and shall not include the value of the house trailer or
10 mobilehome located thereon.
11 Section 11. Section 403 of the act is amended to read:
12 Section 403. List of Taxables.--[The elected and appointed
13 assessors of the several counties] Assessors shall, in each
14 year, make a return to the [county commissioners, or board of
15 revision of taxes, or board for the assessment and revision of
16 taxes,] governing body of all the taxable inhabitants within
17 their respective wards, boroughs, towns, townships and
18 districts, which return shall state the names and surnames and
19 the address of each of such taxable inhabitants, stating the
20 occupation and the street and number of the house in which such
21 inhabitant resides. In all cases where such taxable inhabitant
22 resides in a house not having a street and number address, the
23 name of the owner of the house and his or her address, as
24 definitely as possible, shall be given. The provisions of this
25 section shall not apply to any county of the first class except
26 where, under the provisions of existing law, a tax upon
27 occupations may be levied by any city within such county which
28 makes its tax levies on the basis of the assessments provided
29 for by this act, and where such city has authorized such levy.
30 Section 12. Section 404 of the act, amended June 16, 1972
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1 (P.L.418, No.121), is amended to read:
2 Section 404. Assessment of Persons in Counties That do Not
3 Levy Occupation Taxes.--It shall be the duty of the assessors,
4 for taxation purposes in counties of the second[, second A and
5 third class, and in counties electing not to levy a tax on
6 trades, occupations, professions and persons who follow no
7 occupation or calling] and second A class, to prepare a list of
8 all residents and inhabitants in such counties over the age of
9 eighteen years, and return the same to the proper county
10 authorities with other taxable property as provided by law. The
11 assessor shall also state the occupation of each such resident
12 and inhabitant or that a person does not follow an occupation or
13 calling, as the case may be, for the assessment of any township
14 or borough tax on occupations, as provided by law. The [county
15 commissioners, or boards for the assessment and revision of
16 taxes, as the case may be,] governing body shall continue to fix
17 valuations for trades, occupations, professions and persons who
18 follow no occupation or calling, as provided by law, for the use
19 of boroughs and townships, and nothing contained in this act
20 shall be construed to repeal the power of townships and boroughs
21 to levy taxes on trades, occupations, professions, and on
22 persons who follow no occupation or calling as provided by law.
23 Section 13. Sections 405 and 406 of the act are amended to
24 read:
25 Section 405. Return of Exempt Property.--It shall be the
26 duty of [the several elected and appointed] assessors in this
27 Commonwealth to make return of all property, now or which
28 hereafter may be especially exempt by act of Assembly from
29 taxes, in a separate list to the [commissioners, or board of
30 revision of taxes, or board for the assessment and revision of
19930H1137B1255 - 18 -
1 taxes, as the case may be,] governing body of the proper county,
2 for which service the said assessors shall receive the same
3 compensation as is allowed for like services in other cases.
4 Section 406. Real Estate Omitted from Triennial
5 Assessment.--Whenever any taxable real estate shall be omitted
6 to be assessed at the triennial assessment, the [elected or
7 appointed] assessor, on notice thereof, shall forthwith assess
8 and return the same to the proper office, which assessment shall
9 be subject to appeal, and shall continue until the next
10 triennial assessment, and its proper proportion of all taxes to
11 which such real estate is liable, levied after such assessment,
12 shall be laid thereon.
13 Section 14. Section 407 of the act, amended September 23,
14 1961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and
15 July 8, 1969 (P.L.130, No.54), is amended to read:
16 Section 407. (a) Recorder of Deeds in Certain Counties to
17 Furnish Record of Conveyances; Compensation.--It shall be the
18 duty of the recorder of deeds in each county of the second A[,
19 third, fourth, fifth, sixth, seventh and eighth classes] class
20 to keep a daily record, separate and apart from all other
21 records, of every deed or conveyance of land in said county
22 entered in his office for recording which record shall set forth
23 the following information to wit: The date of the deed or
24 conveyance, the names of the grantor and grantee, the
25 consideration mentioned in the deed, the location of the
26 property as to city, borough, ward, town or township, the
27 acreage of the land conveyed, if mentioned, and if the land
28 conveyed be a lot or lots on a recorded plan, the number or
29 numbers by which the same may be designated on the plan, if
30 mentioned in the deed; and it shall be the further duty of the
19930H1137B1255 - 19 -
1 recorder, on the first Monday of each month, to file the
2 aforesaid daily record in the [commissioner's office, or] office
3 of the board [for the assessment and revision of taxes,] of the
4 proper county, together with his certificate, appended thereto,
5 that such record is correct; and the recorder of deeds shall
6 charge, and collect from the person presenting a deed of
7 conveyance for record, the sum of fifteen (15) cents, when it
8 contains but one description of land, and ten (10) cents for
9 each additional description therein described, which sum shall
10 be in full compensation for his services under this act.
11 (b) Statement of Conveyances to Be Furnished Assessors.--[It
12 shall be the duty of the county commissioners, or board for the
13 assessment and revision of taxes, of such counties, upon receipt
14 of such daily report from the office of the recorder of deeds,
15 to keep the same] The board shall keep daily reports filed with
16 it, under subsection (a), on file in their office; and, prior to
17 the making of the annual and of the triennial assessment, to
18 deliver to the [elected or appointed] assessor [or assessors of
19 each city, borough, ward, town, township or district], before he
20 shall enter upon the discharge of his duty as assessor of the
21 real estate in his district, a statement or statements of all
22 such deeds and conveyances of all such real estate within said
23 district, together with all the information regarding the same
24 as set forth in this section, to be used by such assessor [or
25 assessors] in making the assessment in the name of the owners of
26 the real estate and in ascertaining the value of such real
27 estate.
28 All mobilehome court operators which shall mean every person
29 who leases land to two or more persons for the purpose of
30 allowing such persons to locate thereon a mobilehome or house
19930H1137B1255 - 20 -
1 trailer which is subject to real property taxation shall
2 maintain a record of all such leases which shall be opened for
3 inspection at all reasonable times by the tax assessor [of the
4 political subdivision]. As part of such record, the court
5 operator shall note the arrival of each mobilehome or house
6 trailer, the make or manufacturer thereof, the serial number,
7 the number of occupants, their names and ages, and their last
8 prior residence address. Each month the mobilehome court
9 operator shall send a record to the [tax assessor of the
10 political subdivision] assessment office of the arrivals and
11 departures during the prior month of mobilehomes or house
12 trailers on his land.
13 (c) Land to Be Assessed in Name of Owner at Time of
14 Assessment.--It shall be the duty of [such assessor or assessors
15 in such counties] an assessor, in making the triennial
16 assessment and the intermediate annual assessments, to ascertain
17 the owner or owners of each tract, piece, parcel or lot of
18 ground assessed, at the time of such assessment, and to assess
19 the same in the name of the then owner or owners, as thus
20 appears in such statement, unless to his personal knowledge
21 there has been thereafter a change in the ownership so that such
22 tract, piece, parcel or lot of real estate shall be assessed in
23 the name of the then owner or owners, except that all
24 mobilehomes or house trailers shall be assessed in the name of
25 the then owner or owners of such mobilehome or house trailer,
26 who shall be the person or persons named in the title of such
27 mobilehome or house trailer irrespective of whether the title is
28 issued by this State or another state.
29 (d) Notification of Mobilehome or House Trailer Owner.--Each
30 person in whose name a mobilehome or house trailer is assessed,
19930H1137B1255 - 21 -
1 rated or valued as provided in this act, shall be notified in
2 writing by the assessor that it shall be unlawful for any person
3 to remove the mobilehome or house trailer from the taxing
4 district without first having obtained removal permits from the
5 local tax collector.
6 (e) Removal Permits.--The local tax collector shall issue
7 removal permits upon application therefor whenever a fee of two
8 dollars ($2) and all taxes levied and assessed on the mobilehome
9 or house trailer to be moved are paid.
10 (f) Penalty.--Any person who moves a mobilehome or house
11 trailer from the territorial limits of the taxing district
12 without first having obtained a removal permit issued under this
13 act shall, upon summary conviction thereof, be sentenced to pay
14 a fine of one hundred dollars ($100) and costs of prosecution or
15 undergo imprisonment for not more than thirty days, or both.
16 (g) Mobilehome Titles of Ownership; Records.--Upon the
17 written request of an assessor, the Department of Transportation
18 shall provide pertinent information concerning the transfer of
19 title of a mobilehome or house trailer and the sales tax paid
20 pursuant to the conveyance.
21 Section 15. Section 408 of the act is repealed.
22 Section 16. Sections 409 and 410 of the act are amended to
23 read:
24 Section 409. Persons Acquiring Unseated Lands to Furnish
25 Statement [to County Commissioners].--It shall be the duty of
26 every person hereafter becoming a holder of unseated lands, by
27 gift, grant or other conveyance, to furnish to the [county
28 commissioners, or board for the assessment and revision of
29 taxes, as the case may be,] governing body a statement signed by
30 such holder, or his, her, or their agent, containing a
19930H1137B1255 - 22 -
1 description of each tract so acquired, the name of the person or
2 persons to whom the original title from the Commonwealth passed,
3 and the nature, number and date of such original title, together
4 with the date of the conveyance to such holder, and the name of
5 the grantor, within one year from and after such conveyance, and
6 on failure of any holder of unseated lands to comply with the
7 injunctions of this act, it shall be the duty of the [county
8 commissioners] governing body to assess on every tract of land,
9 respecting which such default shall be made when discovered,
10 four times the amount of the tax to which such tract or tracts
11 of land would have been otherwise liable, and to enforce the
12 collection thereof, in the same manner that taxes due on
13 unseated lands are or may be assessed and collected: Provided,
14 That nothing in this section shall be construed as giving
15 greater validity to unexecuted land warrants than they are now
16 entitled to, nor to the detriment of persons under legal
17 disabilities, provided such person or persons comply with the
18 foregoing requisitions within the time or times limited,
19 respectively, after such disability shall be removed.
20 Section 410. Assessment of Unseated Lands.--All unseated
21 lands within this Commonwealth, held by individuals,
22 copartnerships, associations or corporations, either by
23 improvement, warrant, patent, or otherwise, shall, for the
24 purpose of raising county rates and levies, be valued and
25 assessed in the same manner as other property.
26 Whenever any tax levy is made upon land as unseated, which
27 the assessors for the same year by error or mistake returned
28 assessed as seated, while the same ought or might legally have
29 been assessed as unseated, such levy shall be deemed valid and
30 regular for all intents and purposes, notwithstanding it differs
19930H1137B1255 - 23 -
1 from the copy of the duplicate furnished by the assessor. All
2 records of the [county commissioners] governing body charging
3 lands as unseated with arrears of taxes shall be evidence of an
4 assessment. No clearing over by mistake shall ever be deemed
5 sufficient to render land seated.
6 Section 17. Section 411 of the act, amended June 13, 1939
7 (P.L.343, No.200), is amended to read:
8 Section 411. Assessment of Seated Lands Divided by County
9 Lines.--The [elected and appointed] assessors of the several
10 counties shall, on seated lands, make the assessment in the
11 county in which the mansion house is situated, when county lines
12 divide a tract of land. Whenever the dividing line between two
13 counties shall pass through the mansion house of any tract of
14 land, the owner of the land so divided may choose as the situs
15 of assessment either of the counties, by a written notice of his
16 election to the [commissioners] governing bodies of both
17 counties. The [elected or appointed] assessors of the county so
18 chosen shall assess therein all the tract of land. In the event
19 that the owner shall refuse or fail to so choose, then the
20 county in which the larger portion of the mansion house is
21 situated shall have the right of assessment.
22 Section 18. Sections 413, 414 and 415 of the act are amended
23 to read:
24 Section 413. Assessment Where Township Line Passes Through
25 Mansion House.--Whenever the dividing line between any township
26 and city or borough, or between any two townships, as now or may
27 be hereafter located, shall pass through the mansion house of
28 any tract of land, the owner of the land so divided may choose,
29 as the place of residence of its occupants, either of the
30 townships or the borough, by a written notice of his election to
19930H1137B1255 - 24 -
1 the [commissioners of the county] governing body. A choice once
2 so made shall be binding on the owner and occupiers of such
3 mansion house and on future owners thereof. In case of the
4 neglect or refusal of the owner of such land to make an election
5 as aforesaid, the persons occupying said mansion house shall be
6 regarded as residing wholly within the township, and the
7 [elected or appointed] assessors [of such township] shall, in
8 such case, or when he elects to reside in the township, assess
9 therein such persons, and all the tract of land on which such
10 mansion house is erected.
11 Section 414. Assessment of Coal Underlying Lands Divided by
12 County, Township or Borough Lines.--[The elected or appointed
13 assessors of the wards, townships and boroughs of the several
14 counties] Assessors shall, where seated lands, underlaid with
15 coal, are divided by county, city, township or borough lines,
16 the ownership of which coal has been severed from the ownership
17 of the overlying strata or surface, assess each division of said
18 coal in the county, city, township or borough in which it
19 actually lies.
20 Section 415. Separate Assessment of Coal and Surface.--All
21 [elected and appointed] assessors shall hereafter assess coal
22 and surface separately in cases where the life tenant of land
23 has not the right to operate the coal underlying said surface.
24 Section 19. The act is amended by adding sections to read:
25 Section 417.1. Notice for Information by Assessors.--The
26 chief assessor, for assessment purposes, shall give to an owner
27 of real property only one notice by United States Postal Service
28 first-class mail, registered mail or certified mail, return
29 receipt requested, postage prepaid. The notice shall require an
30 owner of real property to file a property statement. The
19930H1137B1255 - 25 -
1 statement may include records and information pertaining to sale
2 of ownership interests, partnership interests, stock
3 transactions and income and expense of rental income-producing
4 property. The owner of property shall submit a property
5 statement within forty-five days of the notice of the chief
6 assessor. The notice shall include a statement that compliance
7 with the notice is mandatory by law.
8 The term "rental income-producing property," as used in this
9 section, includes, but is not limited to, residential rental
10 realty, apartments, rooming houses, commercial rental realty,
11 leased industrial realty, leased land, garages, hotels, motels,
12 inns, bed and breakfast accommodations, and similar rental real
13 estate.
14 Section 417.2. Failure to File a Property Statement After
15 Notice.--(a) If an owner fails to respond to the notice of the
16 chief assessor within forty-five days of the notice, the chief
17 assessor shall value the property at the amount the chief
18 assessor reasonably determines, from any information in his
19 possession or available to him, to be the full and fair value.
20 (b) If an owner has good cause for failing to respond to the
21 notice within the required period of time, the chief assessor
22 may extend the period of time for an additional forty-five day
23 period. No further extension shall be permitted.
24 (c) If an owner disputes a valuation made by the chief
25 assessor, the owner may appeal in accordance with the provisions
26 of this article. For the appeal to be valid, a completed
27 property statement shall be filed with the appeal.
28 Section 417.3 Confidentiality.--Information gained by the
29 chief assessor shall be confidential, except for official
30 purposes, and a person or agent divulging information shall be
19930H1137B1255 - 26 -
1 guilty of a misdemeanor, and upon conviction thereof, be subject
2 to imprisonment for not more than three years, and fined a sum
3 of not more than five hundred dollars ($500), or both.
4 Section 20. Sections 418 and 419 of the act are amended to
5 read:
6 Section 418. Returns of Timber Lands.--[It shall be the duty
7 of the several elected and appointed assessors, in their return
8 of real estate to the commissioners of the proper county at each
9 triennial assessment, to] Assessors, in their return of real
10 estate to the governing body or board of the proper county at
11 each triennial assessment, shall make returns of all the timber
12 land in their proper district by specifying in separate columns
13 how many acres each tract contains of cleared land, and how many
14 in timber.
15 Section 419. Assessment of Auxiliary Forest Reserves.--All
16 surface land which has, since the fifth day of June, one
17 thousand nine hundred and thirteen, been classified and set
18 apart as auxiliary forest reserves, in the manner provided by
19 law, or which may hereafter be so classified, shall, so long as
20 the same remains so classified, be rated in value, for the
21 purpose of taxation, not in excess of one dollar ($1.00) per
22 acre, and shall continue to be so rated so long as the said land
23 remains within the class designated as auxiliary forest
24 reserves: Provided, however, That if the said surface land be
25 underlaid with coal, iron ore, oil, gas, or other valuable
26 minerals, said minerals may be separately assessed. The [elected
27 and appointed] assessors [in the several boroughs, townships and
28 districts in which such lands are situate] shall assess such
29 lands in the manner now or hereafter provided for the assessment
30 of real estate for purposes of taxation, as if they had not been
19930H1137B1255 - 27 -
1 set apart as auxiliary forest reserves, and shall make their
2 return to the [county commissioners] governing body in like
3 manner as is now or hereafter may be provided by law, subject to
4 exception, appeal, and final adjustment.
5 Upon receipt of assessment returns from the various
6 assessors, the [county commissioners, or board for the
7 assessment and revision of taxes,] governing body shall reduce,
8 in their records, to a sum not in excess of one dollar ($1.00)
9 per acre, the assessment on all those lands which shall have
10 been placed in the class known as auxiliary forest reserves, in
11 accordance with certificates filed with them by the Department
12 of Forests and Waters or the Department of Environmental
13 Resources, and the original assessment returns made by said
14 assessors shall be preserved.
15 Section 21. Sections 422 and 431 of the act are repealed.
16 Section 22. The act is amended by adding a section to read:
17 Section 431.1. Issuing of Precepts and Return of Assessments
18 in Inter-Triennial Years.--In counties of the second class, the
19 precepts to make inter-triennial assessments shall be issued and
20 returned in accordance with the provisions of section 401(b).
21 Section 23. Section 432 of the act, amended June 16, 1972
22 (P.L.418, No.121), is amended to read:
23 Section 432. Inter-Triennial Assessments.--In each of the
24 two years succeeding the triennial assessment, [except] in
25 counties of the [first] second A class, [and except as in
26 counties of the second and third classes otherwise provided,]
27 the [commissioners, or board for the assessment and revision of
28 taxes, as the case may be,] governing body of the respective
29 county shall send a transcript of such triennial assessment to
30 the [elected or appointed] assessors [of every ward, borough,
19930H1137B1255 - 28 -
1 town, township and district therein], together with their
2 precepts, requiring them to take an account of all personal
3 property taxable by law, together with a just valuation of same,
4 and all persons, and also a valuation of all offices and posts
5 of profit, professions, trades and occupations taxable by law,
6 enjoining such assessors to make a just return to them and to
7 note in such return such alterations in his ward, borough, town,
8 township or district, as may have been occasioned by the
9 transfer or division of real estate, or by the destruction of
10 buildings, or by the mining out of coal, ore, or other minerals
11 assessed under the triennial assessment, and also noting all
12 persons who have arrived at the age of eighteen years since the
13 last triennial assessment, and all others who have since that
14 time come to inhabit in [such ward, borough, town, township or
15 district] the county, together with the taxable property such
16 persons may possess, and the valuation thereof, agreeably to the
17 provisions of this act; and to reassess all real estate which
18 may have been improved by the erection of buildings or other
19 improvements subsequent to the last preceding triennial
20 assessments, subject to appeals as now provided by law.
21 Section 24. Sections 441, 451, 452 and 453 of the act are
22 amended to read:
23 Section 441. The [county commissioners, or the board for the
24 assessment and revision of taxes, as the case may be,] governing
25 body may, in their discretion, issue their precepts to the
26 [elected or appointed] assessors [of the respective wards,
27 districts, boroughs, towns and townships], on or before the
28 first day in March of each year, for the assessment of such
29 persons as may remove into the [respective township, ward,
30 borough, town or district] county since the last assessment, and
19930H1137B1255 - 29 -
1 for the reassessment of such property as may have been
2 transferred since the last assessment, and for the assessment of
3 those who may have been omitted from the last assessment. And it
4 shall be the duty of such assessors to make such assessment, and
5 return the same before the twenty-fifth of May. For such service
6 the said assessors shall receive, out of the county funds, such
7 compensation as may be fixed by the [county commissioners]
8 governing body, not, however, exceeding the per diem
9 compensation fixed by this act.
10 Section 451. Penalty on Assessors for Failure to Assess and
11 for Making Incorrect Assessments.--If any [elected or appointed]
12 assessor[, or, in townships of the first class, any assessor,
13 assistant township assessor or assistant triennial assessor,]
14 knowingly and intentionally omits, neglects or refuses to assess
15 and return any property, person, or thing made taxable by law,
16 or knowingly and intentionally assesses, rates or values the
17 same at more or less than he knows and believes the just cash
18 value or rate thereof, or neglects or refuses to assess any tax
19 required by law, he shall be guilty of a misdemeanor in office,
20 and, on conviction thereof, be subject to imprisonment not less
21 than three nor more than twelve months, and fined in a sum not
22 less than one hundred nor more than two hundred dollars.
23 Section 452. Penalty on Assessor for Failure to Perform
24 Duty.--If any [elected or appointed assessor, or, in townships
25 of the first class, any assessor, assistant township assessor or
26 assistant triennial] assessor, who shall have taken upon himself
27 the duties of such office, neglects or refuses to comply with
28 any order or warrant issued to him in conformity with law, or
29 does not perform the duties enjoined upon him by law, he shall
30 forfeit any sum not exceeding forty dollars, to be recovered by
19930H1137B1255 - 30 -
1 the county as debts of a like amount are recoverable.
2 Section 453. Penalty on [County Commissioners] Governing
3 Body for Failure to Perform Duty.--It shall be a misdemeanor in
4 office for [the county commissioners, or members of the board of
5 revision of taxes, or board for the assessment and revision of
6 taxes,] a member of the governing body of any county to neglect
7 or refuse to perform the duties required of them by law in the
8 assessment of any tax which has been or shall be imposed by the
9 laws of this Commonwealth, and, on conviction of said offense,
10 he or they shall be punished by a fine of not less than fifty
11 nor more than two hundred dollars.
12 Section 25. Section 501 of the act is repealed.
13 Section 26. Sections 502, 503 and 504 of the act are amended
14 to read:
15 Section 502. Publication of Statement Showing Aggregate
16 Assessments, Et Cetera.--The [county commissioners, acting as a
17 board of revision, or the board for the assessment and revision
18 of taxes, as the case may be, of the several counties] governing
19 body shall, as soon as the [elected or appointed] assessors [of
20 the several wards, districts, boroughs, towns and townships in
21 their respective counties shall] have made their returns, make
22 out and publish in not less than two newspapers for two weeks[,
23 or, if there be no newspaper published in the county, by
24 handbills posted up in each ward, district, borough, town or
25 township, at the place of holding township, town, borough, ward
26 or district elections,] a statement in such form as will show
27 the aggregate value and assessments made by [each assessor] the
28 assessors in the county, upon property taxable by law for county
29 purposes, upon personal property, upon all salaries and
30 emoluments of office, and all persons, trades, occupations and
19930H1137B1255 - 31 -
1 professions, and as will also show the whole amount of taxes
2 assessed on each ward, district, borough, town and township in
3 the county, and, at the time and in the manner herein provided
4 for publishing said statements[, the county commissioners,
5 acting as a board of revision, or the board for the assessment
6 and revision of taxes, as the case may be,]. The governing body
7 shall also give public notice of a day not later than thirty
8 days from the time of publishing, by them appointed, for finally
9 determining whether any of the valuations of the assessors have
10 been made below a just rate, according to the meaning and
11 intention of this act: Provided, That any neglect or refusal of
12 the [county commissioners,] governing body or board [for the
13 assessment and revision of taxes,] to make and publish the
14 statement required by this section shall not invalidate or
15 hinder the collection of any tax imposed by any law of this
16 Commonwealth.
17 Section 503. Revision at Time of Appeals.--The [county
18 commissioners, acting as a board of revision, or board for the
19 assessment and revision of taxes, as the case may be, are] board
20 is hereby authorized to do and perform [the duties of said board
21 of revision upon the same day, and] its duties and to revise
22 assessments at the same time and place[,] as that fixed for the
23 hearing of appeals [for the several townships, towns, boroughs
24 and wards in their respective counties].
25 Section 504. Right of Taxables to Examine Returns.--From the
26 time of publishing the returns of the [elected or appointed]
27 assessors until the day appointed for finally determining
28 whether any valuation of the assessors have been made too low,
29 any taxable inhabitant of the county shall have the right to
30 examine the return in the [commissioners'] board's office[, or
19930H1137B1255 - 32 -
1 board for the assessment and revision of taxes, as the case may
2 be].
3 Section 27. Section 505 of the act, amended December 13,
4 1982 (P.L.1160, No.268), is amended to read:
5 Section 505. Making Revisions.--(a) The [county
6 commissioners, acting as the board of revision, or board of
7 revision of taxes, or] board [for the assessment and revision of
8 taxes, as the case may be, in each county,] shall, on receiving
9 the returns of the [elected or appointed] assessors, proceed to
10 examine and inquire whether the same have been made in
11 conformity with the laws of this Commonwealth, and whether all
12 property to be valued for taxation for county purposes has been
13 valued at actual value. They shall receive and consider the
14 written communication of any taxable inhabitant of the county
15 relative to any property which such taxable inhabitant shall
16 believe to have been valued too low, and, on the day appointed
17 for determining whether any property has been valued too low or
18 too high, they shall proceed to raise or lower the price or
19 valuation of any property which they shall believe to have been
20 valued too low or too high, and if they cannot on the day
21 appointed revise, raise and equalize the valuation of all
22 property, they may adjourn from day to day until the whole of
23 such valuation shall have been revised, raised or equalized.
24 (b) The board is authorized to make additions and revisions
25 to the assessment roll of persons and property subject to local
26 taxation at any time in the year, so long as the notice
27 provisions are complied with. All additions and revisions shall
28 be a supplement to the assessment roll for levy and collection
29 of taxes for the tax year for which the assessment roll was
30 originally prepared, in addition to being added to the
19930H1137B1255 - 33 -
1 assessment roll for the following calendar or fiscal tax years.
2 Section 28. Section 505.1 of the act, added December 17,
3 1986 (P.L.1680, No.194), is amended to read:
4 Section 505.1. Errors in Assessments and Refunds.--Whenever
5 through mathematical or clerical error an assessment is made
6 more than it should have been, and taxes are paid on such
7 incorrect assessment, the [county commissioners, acting as a
8 board of revision of taxes, or the] board [for the assessment
9 and revision of taxes], upon discovery of such error and
10 correction of the assessment shall so inform the appropriate
11 taxing district or districts, which shall make a refund to the
12 taxpayer or taxpayers for the period of the error or six years,
13 whichever is less, from the date of application for refund or
14 discovery of such error by the board. Reassessment, with or
15 without application by the owner, as a decision of judgment
16 based on the method of assessment by the board, shall not
17 constitute an error under this section.
18 Section 29. Section 506 of the act is repealed.
19 Section 30. Section 507 of the act is amended to read:
20 Section 507. Transcript of Assessments, Statement of Rate,
21 and Day for Appeal Sent to Assessors.--When the revisions of the
22 triennial assessments have been completed, the [commissioners,
23 acting as a] board [of revision, or the board for the assessment
24 and revision of taxes, as the case may be, of the respective
25 counties] shall cause accurate transcripts of the assessments to
26 be made out by their clerk, and shall transmit the same to the
27 [respective elected or appointed] assessors on or before the
28 second Monday of April following, together with a statement of
29 the rate per cent of the tax and the day of appeal fixed by
30 them.
19930H1137B1255 - 34 -
1 Section 31. Section 508 of the act, amended December 13,
2 1982 (P.L.1160, No.268), is amended to read:
3 Section 508. Notice of Assessment, Rate, and Appeal.--It
4 shall be the duty of the [several elected or appointed]
5 assessors on receiving such transcript of the triennial
6 assessment from the [county commissioners, acting as a board of
7 revision, or the] board [for the assessment and revision of
8 taxes, as the case may be,] to give written or printed notice,
9 at least five days before the day of appeal, to every taxable
10 inhabitant within the [respective ward, borough, town, township
11 or district] county, the amount of the present assessment,
12 valuation and ratio, the amount or sum of which he stands rated,
13 and the rate per cent of the tax, and of the time and place of
14 such appeal. In every case where the [county commissioners,
15 acting as a board of revision, or the board for the assessment
16 and revision of taxes, as the case may be,] governing body shall
17 change the valuation of any property or the established
18 predetermined ratio, a statement of the present assessment,
19 valuation and ratio and a notice of such changed assessment,
20 valuation and ratio shall also be given to the owner or owners.
21 Section 32. Sections 509 and 510 of the act are amended to
22 read:
23 Section 509. Publication of Notice of Appeal.--[It shall
24 also be the duty of the commissioners, acting as a board of
25 revision, or the board for the assessment and revision of taxes,
26 as the case may be, of the respective counties, to] The board
27 shall give notice, by advertisement in one or more newspapers
28 printed in or nearest to the seat of justice of the proper
29 county, at least three weeks before the day of appeal, of the
30 time and place fixed for such appeal from triennial assessments.
19930H1137B1255 - 35 -
1 Section 510. Notice of Appeals in Inter-Triennial Years.--It
2 shall be the duty of the [several elected and appointed]
3 assessors in each of the two years succeeding the triennial
4 assessment to give notice to the taxable inhabitants in like
5 manner as after the triennial assessment, but in the following
6 cases only; namely, in the case of real property, where
7 buildings or other improvements have been newly erected or have
8 been destroyed, and when coal, ore, or other minerals assessed
9 under the triennial assessment have been mined out, since such
10 triennial assessment; and in the case of personal property,
11 offices, professions, trades and occupations, where there has
12 been any alteration in the assessment, occasioning a different
13 valuation from the former year, and also where persons have come
14 to inhabit in the county since such triennial assessment.
15 Section 33. Section 511 of the act, amended December 13,
16 1982 (P.L.1160, No.268), December 17, 1986 (P.L.1680, No.194)
17 and April 3, 1992 (P.L.46, No.14), is amended to read:
18 Section 511. Board [of Revision] to Hear and Pass on
19 Appeals.--(a) At the time and place fixed for the appeal,
20 whether at a triennial or inter-triennial assessment, [the
21 commissioners, acting as a board of revision, or] the board [for
22 the assessment and revision of taxes,] shall attend and hear all
23 persons who may apply for redress, and grant such relief as to
24 them shall appear just and reasonable: Provided, That the
25 [commissioners, acting as a] board [of revision, or the board
26 for the assessment and revision of taxes,] shall not make any
27 allowance or abatement in the valuation of any real estate, in
28 any other year than that in which the triennial assessment is
29 made, excepting where buildings or other improvements have been
30 destroyed, or where coal, ore, or other minerals assessed under
19930H1137B1255 - 36 -
1 the triennial assessment have been mined out, subsequently to
2 such triennial assessment, in which cases such allowance or
3 abatement shall be made.
4 (b) In any appeal of an assessment the [commissioners,
5 acting as a] board [of revision of taxes, or the board for the
6 assessment and revision of taxes,] shall make the following
7 determinations:
8 (1) The market value as of the date such appeal was filed
9 before the [county commissioners, acting as a] board [of
10 revision of taxes, or the board for the assessment and revision
11 of taxes].
12 (2) The common level ratio published by the State Tax
13 Equalization Board on or before July 1 of the year prior to the
14 tax year being appealed to the [county commissioners, acting as
15 a] board [of revision of taxes, or the board for the assessment
16 and revision of taxes].
17 (b.1) When a county has effected a countywide revision of
18 the assessment which was used to develop the common level ratio
19 last determined by the State Tax Equalization Board, the
20 following shall apply:
21 (1) If a county changes its assessment base by applying a
22 change in predetermined ratio, the board shall apply the
23 percentage change between the existing predetermined ratio and
24 newly established predetermined ratio to the county's common
25 level ratio to establish the certified revised common level
26 ratio for the year in which the assessment was revised.
27 (2) If the county performs a countywide revision of
28 assessments by revaluing the properties and applying an
29 established predetermined ratio, the board shall utilize the
30 established predetermined ratio instead of the common level
19930H1137B1255 - 37 -
1 ratio for the year in which the assessment was revised and until
2 such time as the common level ratio determined by the State Tax
3 Equalization Board reflects the revaluing of properties
4 resulting from the revision of assessments.
5 (c) The [county commissioners, acting as a] board [of
6 revision of taxes, or the board for the assessment and revision
7 of taxes], after determining the market value of the property,
8 shall then apply the established predetermined ratio to such
9 value unless the common level ratio published by the State Tax
10 Equalization Board on or before July 1 of the year prior to the
11 tax year being appealed to the [county commissioners, acting as
12 a] board [of revision of taxes, or the board for the assessment
13 and revision of taxes] varies by more than fifteen per centum
14 (15%) from the established predetermined ratio, in which case
15 the [commissioners, acting as a] board [of revision of taxes, or
16 a board for the assessment and revision of taxes,] shall apply
17 that same common level ratio to the market value of the
18 property. As an example, in the case of a predetermined ratio
19 (PDR) of thirty per centum (30%), the following calculations
20 would be made to achieve a permissible ratio variance of twenty-
21 five and one-half per centum (25.5%) to thirty-four and one-half
22 per centum (34.5%):
23 30% (PDR) x 15% = 4.5%
24 30% (PDR) + 4.5% = 34.5%
25 30% (PDR) - 4.5% = 25.5%
26 (d) Nothing herein shall prevent any appellant from
27 appealing any base year valuation without reference to ratio.
28 (e) Persons who have suffered catastrophic losses to their
29 property shall have the right to appeal before the [county
30 commissioners, acting as a] board [of revision of taxes, or the
19930H1137B1255 - 38 -
1 board for the assessment and revision of taxes] within the
2 remainder of the county fiscal year in which the catastrophic
3 loss occurred, or within six months of the date on which the
4 catastrophic loss occurred, whichever time period is longer. The
5 duty of the [county commissioners, acting as a] board [of
6 revision of taxes, or the board for the assessment and revision
7 of taxes] shall be to reassess the value of the property in the
8 following manner: the value of the property before the
9 catastrophic loss, based on the percentage of the taxable year
10 for which the property stood at its former value, shall be added
11 to the value of the property after the catastrophic loss, based
12 on the percentage of the taxable year for which the property
13 stood at its reduced value. Any property improvements made
14 subsequent to the catastrophic loss in the same tax year shall
15 not be included in the reassessment described in this subsection
16 for that tax year. Any adjustments in assessment under this
17 subsection:
18 (1) shall be reflected by the appropriate taxing authorities
19 in the form of a credit for the succeeding tax year; or
20 (2) upon application by the property owner to the
21 appropriate taxing authorities, shall result in a refund being
22 paid to the property owner at the time of issuance of the tax
23 notice for the next succeeding tax year by the respective taxing
24 authorities.
25 A reduction in assessed value for catastrophic loss due to
26 inclusion or proposed inclusion as residential property on
27 either the National Priority List under the Federal
28 Comprehensive Environmental Response, Compensation, and
29 Liability Act of 1980 (Public Law 96-510, 94 Stat. 2767), as
30 amended, or the State Priority List under the act of October 18,
19930H1137B1255 - 39 -
1 1988 (P.L.756, No.108), known as the "Hazardous Sites Cleanup
2 Act," shall be in effect until remediation is completed.
3 (f) As used in this section, "catastrophic loss" means any
4 loss due to mine subsidence, fire, flood or other natural
5 disaster which affects the physical state of the real property
6 and which exceeds fifty per centum (50%) of the market value of
7 the real property prior to the loss. The phrase "catastrophic
8 loss" shall also mean any loss which exceeds fifty per centum
9 (50%) of the market value of the real property prior to the loss
10 incurred by residential property owners who are not deemed
11 responsible parties under the Comprehensive Environmental
12 Response, Compensation, and Liability Act of 1980 or the
13 "Hazardous Sites Cleanup Act" and whose residential property is
14 included or proposed to be included as residential property on:
15 (1) the National Priority List by the Environmental
16 Protection Agency under the Comprehensive Environmental
17 Response, Compensation, and Liability Act of 1980; or
18 (2) the State Priority List by the Department of
19 Environmental Resources under the "Hazardous Sites Cleanup Act."
20 (g) Notwithstanding any other law regarding the assessment
21 of real property due to catastrophic loss, the provision of
22 subsections (e) and (f) relating to residential property
23 affected by the Comprehensive Environmental Response,
24 Compensation, and Liability Act of 1980 or the "Hazardous Sites
25 Cleanup Act" shall apply to all counties.
26 Section 34. Sections 512, 513 and 514 of the act are amended
27 to read:
28 Section 512. Assessors to Attend Appeals.--It shall be the
29 duty of the [several elected and appointed] assessors to attend
30 at the time and place fixed for the appeal from triennial and
19930H1137B1255 - 40 -
1 inter-triennial assessments [for the respective ward, borough,
2 town, township or district,] to prevent impositions being
3 practiced on the [commissioners, acting as a board of revision,
4 or the] board [for the assessment and revision of taxes, as the
5 case may be,] by the persons appealing.
6 Section 513. Place of Holding Appeals.--The [county
7 commissioners, acting as boards of revision, and boards for the
8 assessment and revision of taxes, of the several counties] board
9 shall have power, when hearing tax appeals, either in triennial
10 or inter-triennial years, to sit and to hold hearings and
11 dispose of appeals away from the county seat and within the
12 city, borough, town or township of the county where the appeals
13 originate, and to take action on any such appeals with like
14 force and effect as if said appeals were regularly heard and
15 action thereon taken in their respective offices at the county
16 seat.
17 Section 514. Assessments Regulated; Duplicates.--Immediately
18 after the appeals are over, the [commissioners, acting as a]
19 board [of revision, or the board for the assessment and revision
20 of taxes, as the case may be,] shall proceed to regulate the
21 assessments, according to the alterations made, and shall cause
22 their clerks to make fair duplicates thereof, in such form as
23 the [commissioners or board] governing body may direct.
24 Section 35. Section 514.1 of the act, added February 28,
25 1956 (1955 P.L.1195, No.371), is amended to read:
26 Section 514.1. Notice of Changes Given to Taxing
27 Authorities.--When the [commissioners acting as a] board [of
28 revision or the board for the assessment and revision of taxes,
29 as the case may be, shall make] makes any change in the amount
30 of three hundred dollars ($300) or more in the assessed value of
19930H1137B1255 - 41 -
1 property as finally fixed in the preceding assessment roll, or
2 shall fix the valuation of property which has not theretofore
3 been separately fixed, whether such change or new valuation is
4 made before or after an appeal has been heard by the board or by
5 the court of common pleas, the board shall give notice of such
6 change or new valuation to the clerk of the city (if it has
7 accepted the provisions of this act) in which the assessed
8 property is located, to the secretary of the school district in
9 which the assessed property is located, and to the secretary of
10 the borough or township in which the assessed property is
11 located. The time limit within which the city, borough, township
12 and school district is entitled to appeal from the actions of
13 the board or from the decision of the court of common pleas
14 shall commence to run on the day such notice is mailed or
15 otherwise delivered.
16 Section 36. Section 515 of the act is amended to read:
17 Section 515. Duplicates to Be Furnished School Districts of
18 Third and Fourth Classes.--In order to enable the board of
19 school directors in each district of the third class, other than
20 school districts of that class which are located wholly within
21 the boundary lines of cities of the third class, and where such
22 third-class school districts comprise the same territory as such
23 city of the third class in which the same is so located, as
24 aforesaid, and in each district of the fourth class in this
25 Commonwealth, to assess and levy the necessary school taxes
26 required by such district each year, the [county commissioners,
27 or board for the assessment and revision of taxes,] governing
28 body in each county shall, on or before the first day of April
29 in each year, at the expense of the county, furnish to each
30 school district of the third class, other than school districts
19930H1137B1255 - 42 -
1 of that class which are located wholly within the boundary lines
2 of cities of the third class, and where such third-class school
3 districts comprise the same territory as such city of the third
4 class in which the same is so located, as aforesaid, and to each
5 district of the fourth class, therein, for its use, to be
6 retained by it, a properly certified duplicate of the last
7 adjusted valuation of all real estate, personal property, and
8 residents or inhabitants made taxable for county purposes in
9 such school districts, stating the name of each taxable, and the
10 valuation, description, and kind of property, and a list of the
11 residents or inhabitants assessed; all of which real estate,
12 personal property, and residents or inhabitants are hereby made
13 taxable for school purposes in each school district of the third
14 and fourth class.
15 Section 37. Section 516 of the act, amended December 14,
16 1967 (P.L.823, No.352), is amended to read:
17 Section 516. Duplicates to Be Furnished Townships of the
18 First and Second Classes and Boroughs.--The [county
19 commissioners, or the board for the assessment and revision of
20 taxes, of the several counties] governing body shall, except in
21 counties of the second class, on or before the first day of
22 December of each year, at the expense of the county, furnish to
23 the township commissioners of each township of the first class,
24 and to the township supervisors of each township of the second
25 class and to borough councils, for their use, a properly
26 certified duplicate of the last adjusted valuation of all real
27 estate, personal property, and occupations made taxable for
28 county purposes in such townships or boroughs. Such duplicate
29 shall state the name of each taxable, with the valuation,
30 description, and kind of property and occupation of such
19930H1137B1255 - 43 -
1 taxable. The duplicate may be corrected, amended or changed
2 after the first day of December as circumstances may require.
3 Section 38. Section 517 of the act is amended to read:
4 Section 517. Hearing Appeals Subsequent to Time Fixed.--[It
5 shall be the duty of the commissioners, acting as a] The board
6 [of revision, or the board for the assessment and revision of
7 taxes, as the case may be, to] shall hear appeals at any
8 subsequent time when they may be in session, previous to the
9 payment of the tax, and to make such alterations as they might
10 have done on the regular day of appeal: Provided, That no such
11 appeal shall be heard unless the appellant shall have given due
12 notice thereof to the assessor of the proper ward, borough,
13 town, township or district.
14 Section 39. Section 518.1(a) of the act, amended May 26,
15 1988 (P.L.409, No.69), is amended to read:
16 Section 518.1. Appeal to Court from Assessments; Collection
17 Pending Appeal; Payment into Court; Refunds.--(a) Any owner of
18 real estate or taxable property in this Commonwealth, who may
19 feel aggrieved by [the last or any future] an assessment or
20 valuation of his real estate or taxable property, may appeal
21 from the decision of [the county commissioners, acting as a
22 board of revision, or] the board [of revision of taxes, or the
23 board for the assessment and revision of taxes, or the Board of
24 Property Assessment, Appeals and Review, in counties of the
25 second class, as the case may be,] to the court and, thereupon,
26 the court shall proceed, at the earliest convenient time to be
27 by them appointed, of which notice shall be given to the [county
28 commissioners, acting as a board of revision, or the board of
29 revision of taxes, or the] board [for the assessment and
30 revision of taxes, or the Board of Property Assessment, Appeals
19930H1137B1255 - 44 -
1 and Review, in counties of the second class, as the case may
2 be,] to hear the said appeal and the proofs in the case and to
3 make such orders and decrees touching the matter complained of
4 as to the judges of said court may seem just and equitable
5 having due regard to the valuation and assessment made of other
6 real estate in such county or city, the costs of the appeal and
7 hearing to be apportioned or paid as the court may direct:
8 Provided, however, That the appeal shall not prevent the
9 collection of the taxes complained of, but in case the same
10 shall be reduced, then the excess shall be returned to the
11 person or persons who shall have paid the same: And provided
12 further, That the appellant may pay the amount of the tax
13 alleged to be due by reason of the assessment appealed from to
14 the tax collector, under protest in writing, in which case when
15 the tax is paid over to the taxing district, it shall be the
16 duty of the tax collector to notify the taxing district of such
17 payment under protest by delivering to it the protest in
18 writing. Whereupon, the taxing district with the exception of
19 cities of the second class and school districts of the first
20 class A within such counties shall be required to segregate
21 twenty-five per centum (25%) of the amount of the tax paid over,
22 and shall deposit the same in a separate account in the
23 depository in which the funds of the taxing district are
24 deposited, and shall not be permitted to expend any portion of
25 such segregated amount, unless it shall first petition the court
26 alleging that such segregated amount is unjustly withheld.
27 Thereupon, the court shall have power to order the use by the
28 taxing district of such portion of such segregated amount as
29 shall appear to said court to be reasonably free from dispute,
30 and the remainder of the segregated amount shall be held
19930H1137B1255 - 45 -
1 segregated by the taxing district pending the final disposition
2 of the appeal: Provided further, That upon final disposition of
3 the appeal the amount found to be due the appellant as a refund,
4 together with interest thereon, shall also be a legal set off or
5 credit against any taxes assessed against appellant by the same
6 taxing district and where a taxing district alleges that it is
7 unable to thus credit all of such refund in one year, the court,
8 upon application of either party, shall determine over what
9 period of time such refund shall be made, and shall fix the
10 amount thereof which shall be credited in any year or years.
11 This proviso shall be construed to apply to all refunds that are
12 now due, or may hereafter become due, as the result of appeals
13 from assessments that have not been finally determined or
14 adjusted at the time this act takes effect regardless whether
15 there has been a payment of any moneys into court or to the tax
16 collector under written protest.
17 * * *
18 Section 40. Section 518.2 of the act, amended December 17,
19 1986 (P.L.1680, No.194) and April 3, 1992 (P.L.46, No.14), is
20 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
19930H1137B1255 - 46 -
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 State Tax Equalization Board, the
25 following shall apply:
26 (1) If a county changes its assessment base by applying a
27 change in predetermined ratio, the court shall apply the
28 percentage change between the existing predetermined ratio and
29 newly established predetermined ratio to the county's common
30 level ratio to establish the certified revised common level
19930H1137B1255 - 47 -
1 ratio for the year in which the assessment was revised.
2 (2) If the county performs a countywide revision of
3 assessments by revaluing the properties and applying an
4 established predetermined ratio, the court shall utilize the
5 established predetermined ratio instead of the common level
6 ratio for the year in which the assessment was revised and until
7 such time as the common level ratio determined by the State Tax
8 Equalization Board reflects the revaluing of properties
9 resulting from the revision of assessments.
10 (c) Nothing herein shall prevent any appellant from
11 appealing any base year valuation without reference to ratio.
12 Section 41. Section 519 of the act, repealed in part June 3,
13 1971 (P.L.118, No.6), is amended to read:
14 Section 519. Appeals to Supreme or [Superior] Commonwealth
15 Courts.--Any owner of real estate or taxable property in this
16 Commonwealth, or any county, city, borough, town, township,
17 school district or other public corporation having power and
18 authority to levy taxes on the assessment of his real estate or
19 taxable property in question, may appeal from the judgment,
20 order or decree of any court of common pleas to the Commonwealth
21 Court, and from the Commonwealth Court to the Supreme Court, in
22 any matter affecting the assessment of taxes on said property:
23 Provided, That the appeal shall not prevent the collection of
24 the taxes upon the assessment fixed or allowed by such judgment,
25 order or decree of the court of common pleas, but in case the
26 same shall be reduced, then the excess shall be returned to the
27 person or persons who shall have paid the same.
28 Section 42. The act is amended by adding articles to read:
29 ARTICLE VI
30 OPTIONAL ASSESSMENT REVISION PROCESS
19930H1137B1255 - 48 -
1 Section 601. Definitions.--For the purposes of this article:
2 "Board" shall mean Board of Assessment Revisions.
3 "Governing body" shall mean county commissioners, if in a
4 county of the first, second, or second A class; or legislative
5 policy-making body, if in a home rule county.
6 Section 602. Availability of Optional Assessment Revision
7 Process.--The governing body may, by ordinance or resolution,
8 choose to adopt all or any part of the provisions of this
9 article in order to establish an alternative assessment revision
10 process which shall differ from the provisions of other articles
11 of this act.
12 Section 603. Adoption of Optional Assessment Revision
13 Process Binding.--In the event that the governing body shall
14 elect to exercise its right to choose an alternative assessment
15 revision process as set forth in Article VI, then such
16 assessment revision process shall be final, binding and
17 irrevocable upon the county.
18 Section 604. Creation and Membership of the Board of
19 Assessment Revisions.--The governing body may appoint a Board of
20 Assessment Revisions. The board may consist of three, five or
21 seven members. A person appointed to the board shall be at least
22 twenty-one years of age and a resident of the county for at
23 least one year prior to appointment. A majority of the board
24 shall have knowledge of real property values within the county.
25 Section 605. Term of Office.--(a) The term of office of a
26 three-member board shall be three years and shall be so fixed
27 that the term of office of one member shall expire each year.
28 (b) The term of office of a five-member board shall be three
29 years and shall be so fixed that the term of office of no more
30 than two members shall expire each year: Provided, That upon the
19930H1137B1255 - 49 -
1 initial appointment of the members of a five-member board, two
2 members shall be appointed for a one-year term, one member shall
3 be appointed for a two-year term and two members shall be
4 appointed for a three-year term.
5 (c) The term of office of a seven-member board shall be
6 three years and shall be so fixed that the term of office of no
7 more than three members shall expire each year: Provided, That
8 upon initial appointment of the members of a seven-member board,
9 three members shall be appointed for a one-year term, two
10 members shall be appointed for a two-year term and two members
11 shall be appointed for a three-year term.
12 Section 606. Vacancies.--The board shall give written notice
13 to the governing body that a vacancy exists on the board within
14 fifteen days of the occurrence of the vacancy. The governing
15 body shall fill the vacancy within thirty days of receipt of the
16 notice. Any person appointed to fill a vacancy shall possess the
17 qualifications set forth in section 604 and shall continue to be
18 a member of the board until the expiration of the term for which
19 the vacancy occurred.
20 Section 607. Incompatible Offices.--No member of the board
21 shall hold any elected or appointed public office in a political
22 subdivision if the tax assessments in the political subdivision
23 are subject to review or determination by the board.
24 Section 608. Removal of Members.--Any member of the board
25 may be removed by a majority vote of the governing body for
26 reasons of malfeasance, misfeasance or nonfeasance in office or
27 for just cause. All proceedings pertinent to removal of members
28 of the board shall conform with all relevant aspects of 2
29 Pa.C.S. (relating to administrative law and procedure).
30 Section 609. Organization and Quorum of Board of Assessment
19930H1137B1255 - 50 -
1 Revisions.--The board shall organize annually during the first
2 week of February, electing from its membership for a term of one
3 year a chairman, vice chairman and secretary. An officer may be
4 elected to successive terms. The board shall not conduct any
5 business, hearing or proceeding unless a majority of the board
6 is present.
7 Section 610. Notice and Recording.--Notice of the decision
8 or determination shall be provided to the taxpayer in accordance
9 with applicable sections hereof and shall be duly recorded on
10 the assessment file of the taxpayer.
11 Section 611. Rules and Regulations.--The board may make,
12 amend, alter and rescind rules or regulations for its own
13 governance and for the conduct of its business and proceedings.
14 The rules and regulations shall be in writing and shall be made
15 available to any taxpayer upon request at the reasonable expense
16 of the taxpayer.
17 Section 612. Legal Counsel.--The board shall appoint an
18 attorney, who shall not be the solicitor or an assistant
19 solicitor of the county, to serve as independent legal counsel.
20 The board shall define the duties and establish the compensation
21 of the legal counsel. It shall be the duty of the legal counsel
22 to provide legal advice and counsel on all matters, including,
23 but not limited to, the conduct of business, proceedings and
24 hearings of the board and to represent the board at judicial and
25 quasi-judicial proceedings in which the board is named as a
26 party.
27 Section 613. Compensation.--The compensation of the members
28 of the board shall be set annually by the salary board of the
29 county or the governing body if no salary board exists.
30 Section 614. Function of board.--The board shall make
19930H1137B1255 - 51 -
1 determinations and render decisions in the manner provided in
2 this act.
3 ARTICLE VII
4 OPTIONAL ASSESSMENT APPEALS PROCESS
5 Section 701. Definitions.--For the purposes of this article:
6 "Board" shall mean Board of Assessment Revisions.
7 "Governing body" shall mean county commissioners, if in a
8 county of the first, second, or second A class; or legislative
9 policy-making body, if in a home rule county.
10 Section 702. Availability of Optional Assessment Appeals
11 Process.--The governing body may, by ordinance or resolution,
12 choose to adopt all or any part of the provisions of Article
13 VII, VII-A, VII-B or VII-C in order to establish an alternative
14 assessment appeals process which shall differ from the
15 provisions of other articles of this act.
16 Section 703. Adoption of Optional Assessment Appeals Process
17 Binding.--In the event that the governing body shall elect to
18 exercise its right to choose an alternative assessment appeals
19 process as set forth in Article VII, VII-A, VII-B or VII-C of
20 this act, then such assessment appeals process shall be final,
21 binding and irrevocable upon the county.
22 ARTICLE VII-A
23 ADMINISTRATIVE REVIEW
24 Section 701-A. Definitions.--For the purposes of this
25 article:
26 "Board" shall mean Board of Assessment Revisions.
27 "Governing body" shall mean county commissioners, if in a
28 county of the first, second, or second A class; or legislative
29 policy-making body, if in a home rule county.
30 Section 702-A. Informal Review Process.--(a) Within forty
19930H1137B1255 - 52 -
1 days after receipt after any notice of assessment or
2 reassessment, including matters relevant to tax-exempt property,
3 any taxpayer or taxing district disputing such assessment,
4 reassessment or matter relevant to tax-exempt real property,
5 whether or not the value of the assessment shall have been
6 changed since the preceding or last assessment, shall have the
7 right to appeal such assessment or reassessment, in writing, to
8 the assessment office.
9 (b) Any taxpayer or taxing district choosing to appeal any
10 assessment or reassessment shall notify the county assessment
11 office, in writing, requesting one of the following options of
12 informal review:
13 (1) Meet informally with the chief assessor or the designee,
14 for review of the assessment or reassessment in question.
15 (2) Forego the review by the chief assessor and seek an
16 informal review directly with the board or a panel of the board.
17 (c) In the event the taxpayer or taxing district shall
18 choose to meet initially with the chief assessor for review of
19 any assessment or reassessment, and subsequently disagree with
20 the written determination rendered by the chief assessor as set
21 forth in section 703-A(c) any subsequent appeal must be filed
22 with the board or a panel thereof for an informal review before
23 the taxpayer or taxing district may seek an appeal under
24 Articles VII-B and VII-C.
25 Section 703-A. Informal Review by Chief Assessor.--(a) Upon
26 election by the taxpayer or taxing district to meet informally
27 with the chief assessor, the assessor shall, without limitation
28 or restriction, make available data used to determine the
29 assessment, disclose the methodology applied during the
30 assessment process, and make available and provide access to any
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1 other information relating to the assessment and the assessment
2 process. A copy of all information available under this
3 provision, including, but not limited to, records, reports and
4 data shall be furnished by the assessor to the taxpayer upon
5 request at the expense of the taxpayer.
6 (b) The taxpayer or taxing district may present to the
7 assessor information and data relevant to the disputed
8 assessment. In any review proceedings under any provision of
9 this article, all witnesses offering any testimony or evidence
10 relative to any aspect of the value of the real estate subject
11 to assessment or reassessment shall be required to disclose,
12 under oath, the specific circumstances under which such witness
13 receives compensation for the provision of such testimony or
14 evidence.
15 (c) Following a comprehensive review of all information
16 available relative to the disputed assessment, the chief
17 assessor shall execute a written determination within twenty
18 days after the last informal meeting with the taxpayer or taxing
19 district or before the thirtieth day of August, whichever is
20 later.
21 (d) Failure by the chief assessor to timely hold meetings or
22 to file a written determination within the times prescribed in
23 this section shall not preclude the disputing taxpayer or taxing
24 district from pursuing further appeals under this article.
25 Section 704-A. Informal Review by Board.--(a) In the event
26 that the taxpayer or taxing district shall disagree with the
27 written determination of the chief assessor under section 703-A,
28 the taxpayer shall, within ten days of receipt of the
29 determination, have the right to informally meet with the board
30 or a panel thereof to discuss the basis of the assessment, the
19930H1137B1255 - 54 -
1 review by the chief assessor and the possible revaluation of the
2 assessment. Informal review by the board or a panel thereof
3 shall be a prerequisite to any further appellate procedure set
4 forth herein. In the event that the taxpayer or taxing district
5 follows either of the options enumerated below, then the
6 provisions of the following clauses shall apply to that informal
7 review process:
8 (1) Elects to informally meet with the board or a panel
9 thereof to discuss the basis of the assessment following a
10 disagreement with the written determination of the chief
11 assessor; or
12 (2) Elects to seek a revision of the assessment directly
13 with the board or a panel thereof as set forth in section 702-
14 A(b)(2).
15 (b) Without limitation or restriction, the board or a panel
16 thereof shall make available data used to determine and review
17 the assessment, disclose the methodology applied during the
18 assessment and review process, and make available and provide
19 access to any other information relating to the assessment and
20 the assessment review process. A copy of all information
21 available under this provision, including, but not limited to,
22 records, reports, and date shall be furnished by the board or a
23 panel thereof to the taxpayer upon request at the expense of the
24 taxpayer.
25 (c) The taxpayer or taxing district may present to the board
26 or a panel thereof information and data relevant to the disputed
27 assessment and the assessment review process.
28 (d) Following a comprehensive review of all information
29 available relative to the disputed assessment and the review
30 process, the board or a panel thereof shall execute a written
19930H1137B1255 - 55 -
1 determination within twenty days after the last informal meeting
2 with the taxpayer or taxing district or before the thirtieth day
3 of August, whichever is later.
4 (e) Failure by the board to conduct meetings or execute a
5 written determination with the times prescribed in this section
6 shall not preclude the disputing taxpayer or taxing district
7 from pursuing further appeals under this article.
8 Section 705-A. Agreement Upon Assessment.--(a) In the event
9 that the taxpayer and the assessor or the board shall reach an
10 agreement upon the assessment following the informal review
11 process set forth in section 702-A, the taxpayer shall execute
12 an approval of the written determination which shall be binding
13 upon the taxpayer and the county, unless an appeal is filed by
14 any taxing body.
15 (b) Copies of the written determination approved by the
16 taxpayer shall be provided to all appropriate taxing bodies.
17 (c) Any taxing body which appeals the written determination
18 shall file the appeal within thirty days after receipt of the
19 written determination approved by the taxpayer.
20 Section 706-A. Appeal of Assessor's or Board
21 Determination.--In the event that the taxpayer shall disagree
22 with the written determination following the informal review
23 process set forth in this article, the taxpayer shall elect the
24 appeals process set forth under either Articles VII-B or VII-C.
25 Section 707-A. Prerequisite to Appeals Process.--Any
26 taxpayer who disputes any notice of assessment or reassessment
27 shall proceed under the provisions of section 702-A as a
28 prerequisite to the appeals process set forth in Articles VII-B
29 or VII-C. Appeals under Article VII-B or VII-C shall be filed
30 within thirty days after receipt of the board's written
19930H1137B1255 - 56 -
1 determination.
2 ARTICLE VII-B
3 APPEALS TO BOARD
4 Section 701-B. Definitions.--For the purposes of this
5 article:
6 "Board" shall mean Board of Assessment Revisions.
7 "Governing body" shall mean county commissioners, if in a
8 county of the first, second, or second A class; or legislative
9 policy-making body, if in a home rule county.
10 Section 702-B. Conformity with Local Agency Law.--The
11 practice, procedure and judicial review of all appeals filed
12 with the board shall conform with all relevant aspects of Title
13 2 of the Pennsylvania Consolidated Statutes (relating to
14 administrative law and procedures).
15 Section 703-B. Factors in Determinations of the Board.--(a)
16 In any appeal of an assessment the board shall make the
17 following determinations:
18 (1) The market value as of the date such appeal was filed
19 before the board.
20 (2) The common level ratio published by the State Tax
21 Equalization Board on or before the first day of July of the
22 year prior to the tax year being appealed to the board.
23 (b) The board, after determining the market value of the
24 property, shall then apply the established predetermined ratio
25 to such value unless the common level ratio published by the
26 State Tax Equalization Board on or before the first day of July
27 of the year prior to the tax year being appealed to the board
28 varies by more than fifteen per centum (15%) from the
29 established predetermined ratio, in which case the board shall
30 apply that same common level ratio to the market value of the
19930H1137B1255 - 57 -
1 property. As an example, in the case of a predetermined ratio
2 (PDR) of thirty per centum (30%), the following calculations
3 would be made to achieve a permissible ratio variance of twenty-
4 five and one-half per centum (25.5%) to thirty-four and one-half
5 per centum (34.5%):
6 30% (PDR) x 15% = 4.5%
7 30% (PDR) + 4.5% = 34.5%
8 30% (PDR) - 4.5% = 25.5%
9 Therefore twenty-five and one-half per centum (25.5%) to thirty-
10 four and one-half per centum (34.5%) would be the permissible
11 ratio variance.
12 (b.1) When a county has effected a countywide revision of
13 the assessment which was used to develop the common level ratio
14 last determined by the State Tax Equalization Board, the
15 following applies:
16 (1) If a county changes its assessment base by applying a
17 change in predetermined ratio, the board shall apply the
18 percentage change between the existing predetermined ratio and
19 newly established predetermined ratio to the county's common
20 level ratio to establish the certified revised common level
21 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 an
24 established predetermined ratio, the board shall utilize the
25 established predetermined ratio instead of the common level
26 ratio for the year in which the assessment was revised and until
27 such time as the common level ratio determined by the State Tax
28 Equalization Board reflects the revaluing of properties
29 resulting from the revision of assessments.
30 (c) Nothing herein shall prevent any appellant from
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1 appealing any base year valuation without reference to ratio.
2 (d) Persons who have suffered catastrophic losses to their
3 property shall have the right to appeal before the Board of
4 Assessment Revisions within the remainder of the county fiscal
5 year in which the catastrophic loss occurred, or within six
6 months of the date on which the catastrophic loss occurred,
7 whichever time period is longer. The duty of the Board of
8 Assessment Revisions shall be to reassess the value of the
9 property in the following manner: the value of the property
10 before the catastrophic loss, based on the percentage of the
11 taxable year for which the property stood at its former value,
12 shall be added to the value of the property after the
13 catastrophic loss, based on the percentage of the taxable year
14 for which the property stood at its reduced value. Any property
15 improvements made subsequent to the catastrophic loss in the
16 same tax year shall not be included in the reassessment
17 described in this subsection for that tax year. Any adjustments
18 in assessment under this subsection shall be reflected by the
19 appropriate taxing authorities in the form of a credit for the
20 succeeding tax year. As used in this section, "catastrophic
21 loss" means any loss due to mine subsidence, fire, flood or
22 other natural disaster which affects the physical state of the
23 real property and which exceeds fifty per centum (50%) of the
24 market value of the real property prior to the loss.
25 Section 704-B. Notice.--Notice shall be given to the public,
26 the taxpayer, other taxing bodies and to any other person who
27 has made a timely request for the same. Notices shall be given
28 at such time and in such manner as shall be prescribed by the
29 rules of the Board of Assessment Revisions.
30 Section 705-B. Appearances; Required Disclosures.--(a) The
19930H1137B1255 - 59 -
1 parties to the hearing before the board shall be the chief
2 assessor or his designee, the taxpayer, representatives of
3 aggrieved taxing bodies and any other persons or organizations
4 permitted to appear by the board. The board shall have the power
5 to require that all persons who wish to be considered parties
6 enter appearances in writing on forms provided by the board for
7 that purpose.
8 (b) All witnesses providing testimony at the hearing
9 relative to any aspect of the value of the real estate subject
10 to assessment or reassessment shall be required to disclose,
11 under oath, the specific circumstances under which such witness
12 receives compensation by any party to the hearing for the
13 provision of such testimony.
14 Section 706-B. Oaths and Subpoenas.--The chairman of the
15 board shall have the power to administer oaths and issue
16 subpoenas to compel the attendance of witnesses and the
17 production of relevant documents and papers, including witnesses
18 and documents requested by the parties.
19 Section 707-B. Representation by Counsel.--The parties shall
20 have the discretion to retain private legal counsel and shall be
21 afforded the opportunity to respond and present evidence and
22 argument and cross-examine adverse witnesses on all relevant
23 issues.
24 Section 708-B. Rules of Evidence.--Formal rules of evidence
25 shall not apply, but irrelevant, immaterial or unduly
26 repetitious evidence may be excluded.
27 Section 709-B. Record of Proceedings.--The board shall keep
28 a stenographic record of the proceedings and a transcript of the
29 proceedings and copies of graphic or written material received
30 in evidence shall be made available to any party at reasonable
19930H1137B1255 - 60 -
1 expense.
2 Section 710-B. Communication with Parties.--The board shall
3 not communicate directly or indirectly, with any party or his
4 representatives in connection with any issue involved except
5 upon notice and opportunity for all parties to participate, and
6 shall not consider any communication, reports, staff memoranda
7 or other materials unless the parties are afforded an
8 opportunity to contest the material so considered and shall not
9 inspect the property or its surroundings after the commencement
10 of hearings with any party or his representative unless all
11 parties are given an opportunity to be present.
12 Section 711-B. Decision of the Board; Delivery of Decision
13 and Appeal.--(a) The board shall render a written decision
14 within forty-five days after the last hearing before the board.
15 (b) Each decision shall be accompanied by findings of fact
16 and conclusions based thereon together with the reasons
17 therefor. Conclusions based on any provisions of this or any
18 other act or of any ordinance, rule or regulation shall contain
19 a reference to the provision relied on and the reasons why the
20 conclusion is deemed appropriate in light of the facts found.
21 (c) A copy of the final decision shall be delivered to the
22 taxpayer, the chief assessor and any taxing bodies or parties
23 which have entered an appearance personally or by mail.
24 (d) Any taxpayer who disagrees with the final written
25 decision of the board shall have the right to appeal the board
26 decision to the court of common pleas within thirty days after
27 receipt of the decision.
28 ARTICLE VII-C
29 APPEALS TO COURTS OF COMMON PLEAS
30 Section 701-C. Proceedings.--Appeals to a court of common
19930H1137B1255 - 61 -
1 pleas shall be conducted as follows:
2 (1) If the appeal is taken from a determination of the board
3 following a formal hearing, the provisions of section 702-B
4 shall govern the conduct of the proceeding.
5 (2) If the appeal is taken directly from a decision made
6 following an informal review, the proceeding on appeal shall be
7 conducted de novo in accordance with the Rules of Civil
8 Procedure that would be applicable if the action was initially
9 commenced in the court of common pleas.
10 Section 702-C. Factors in Determinations of the Court.--(a)
11 In any appeal of an assessment the court shall make the
12 following determinations:
13 (1) The market value as of the date such appeal was filed
14 before the board. In the event subsequent years have been made a
15 part of the appeal, the court shall determine the respective
16 market value for each such year.
17 (2) The common level ratio which was applicable in the
18 original appeal to the Board of Assessment Revisions. In the
19 event subsequent years have been made a part of the appeal, the
20 court shall determine the respective common level ratio for each
21 such year published by the State Tax Equalization Board on or
22 before the first day of July of the year prior to the tax year
23 being appealed.
24 (b) The court, after determining the market value of the
25 property pursuant to subsection (a)(1), shall then apply the
26 established predetermined ratio to such value unless the
27 corresponding common level ratio determined pursuant to
28 subsection (a)(2) varies by more than fifteen per centum (15%)
29 from the established predetermined ratio, in which case the
30 court shall apply the respective common level ratio to the
19930H1137B1255 - 62 -
1 corresponding market value of the property. As an example, in
2 the case of a predetermined ratio (PDR) of thirty per centum
3 (30%), the following calculations would be made to achieve a
4 permissible ratio variance of twenty-five and one-half per
5 centum (25.5%) to thirty-four and one-half per centum (34.5%):
6 30% (PDR) x 15% = 4.5%
7 30% (PDR) + 4.5% = 34.5%
8 30% (PDR) - 4.5% = 25.5%
9 (b.1) When a county has effected a countywide revision of
10 the assessment which was used to develop the common level ratio
11 last determined by the State Tax Equalization Board, the
12 following applies:
13 (1) If a county changes its assessment base by applying a
14 change in predetermined ratio, the court shall apply the
15 percentage change between the existing predetermined ratio and
16 newly established predetermined ratio to the county's common
17 level ratio to establish the certified revised common level
18 ratio for the year in which the assessment was revised.
19 (2) If the county performs a countywide revision of
20 assessments by revaluing the properties and applying an
21 established predetermined ratio, the court shall utilize the
22 established predetermined ratio instead of the common level
23 ratio for the year in which the assessment was revised and until
24 such time as the common level ratio determined by the State Tax
25 Equalization Board reflects the revaluing of properties
26 resulting from the revision of assessments.
27 (c) Nothing herein shall prevent any appellant from
28 appealing any base year valuation without reference to ratio.
29 Section 703-C. Hearing by Court or Master; Required
30 Disclosures.--(a) The court may hear the testimony or, upon its
19930H1137B1255 - 63 -
1 own motion or the motion of any party, may appoint a master with
2 respect to all matters to hear the testimony and return the
3 record and a transcript of the testimony to the court, together
4 with a report and recommendation. The order of appointment shall
5 specify the matters which are referred to the master.
6 (b) Any witness providing testimony before the court or a
7 master relative to any aspect of the value of the real estate
8 subject to assessment or reassessment shall be required to
9 disclose, under oath, the specific circumstances under which
10 such witness receives compensation by any party to these
11 proceedings for the provision of such testimony.
12 Section 704-C. Notice of Master's Hearing.--Written notice
13 of the hearing shall be given to each attorney of record by the
14 master or, if no attorney has appeared of record for a party,
15 notice of the hearing shall be given the party by the master.
16 Section 705-C. Master's Report.--(a) The master shall file
17 the record and a transcript of the testimony together with the
18 report and recommendation within thirty days after the receipt
19 of the transcript by the master.
20 (b) The master shall immediately send notice of the filing
21 of the report to each party and shall accompany the notice with
22 a copy of the report and recommendation.
23 (c) The master's report shall contain findings of fact,
24 conclusions of law and a recommendation. A transcript of the
25 testimony, the exhibits, pleadings and other papers in the
26 action shall be attached to the report.
27 (d) The findings of fact shall include a summary of the
28 evidence with appropriate comprehensive discussion.
29 (e) The conclusions of law shall include a discussion of the
30 law and the facts and the legal conclusions reached by the
19930H1137B1255 - 64 -
1 master.
2 (f) The recommendation shall state the assessment valuation
3 which the master deems to be equitable under all factual
4 circumstances and in conformity with all relevant legal
5 principles applicable to the real property of the taxpayer. The
6 master shall attach a proposed decree.
7 Section 706-C. Exceptions to Master's Report.--(a) Within
8 twenty days after notice of the filing of the master's report
9 has been mailed, exceptions may be filed by any party to the
10 report or any part thereof, to rulings on objections to
11 evidence, to statements or findings of fact, to conclusions of
12 law or to any other matters occurring during the hearing. Each
13 exception shall set forth a separate objection precisely and
14 without discussion. Matters not covered by exceptions are deemed
15 waived unless, prior to entry of the final decree, leave is
16 granted file exceptions raising those matters.
17 (b) If no exceptions are filed to the master's report within
18 the twenty-day period, the court shall review the report and, if
19 approved, shall enter a final decree.
20 (c) If exceptions are filed, the court shall hear argument
21 on the exceptions and enter an appropriate final decree. No
22 Motion for Post-Trial Relief may be filed to the final decree.
23 Section 707-C. Rules of Court.--The court is hereby
24 authorized to make and adopt such rules and practices as may be
25 necessary to carry this act into effect which are consistent
26 with the Rules of Civil Procedure and to regulate proceedings
27 before masters, and to fix their fees.
28 Section 43. The heading of Article VI of the act is amended
29 to read:
30 ARTICLE [VI] VIII
19930H1137B1255 - 65 -
1 REPEALS
2 Section 44. Sections 601 and 602 of the act are amended to
3 read:
4 Section [601] 801. The following acts and parts of acts are
5 hereby repealed as respectively indicated:
6 (1) Section two of the act approved the third day of April,
7 one thousand eight hundred and four (Pamphlet Laws, five hundred
8 seventeen), entitled "An act directing the Mode of selling
9 unseated Lands for Taxes," so far as it relates to the
10 assessment of unseated lands.
11 (2) Section one of the act approved the fourth day of April,
12 one thousand eight hundred and five (Pamphlet Laws, two hundred
13 sixty-five), entitled "A supplement to the act, entitled 'An act
14 to raise and collect County Rates and Levies,'" absolutely.
15 (3) Section one of the act approved the twenty-eighth day of
16 March, one thousand eight hundred and six (Pamphlet Laws, six
17 hundred forty-four), entitled "A supplement to the act, entitled
18 'An act enjoining certain duties on the holders of warrants not
19 executed, and on the holders of unseated lands,'" absolutely.
20 (4) The act approved the twenty-eighth day of March, one
21 thousand eight hundred and eight (Pamphlet Laws, one hundred
22 sixty-six), entitled "A further supplement to the act entitled
23 'An act for raising county rates and levies,'" absolutely.
24 (5) Section one of the act approved the thirtieth day of
25 March, one thousand eight hundred and twenty-two (Pamphlet Laws,
26 one hundred six), entitled "A further supplement to an act
27 entitled 'An act to raise and collect county rates and levies,'"
28 absolutely.
29 (6) The act approved the fifteenth day of February, one
30 thousand eight hundred and thirty-two (Pamphlet Laws, seventy-
19930H1137B1255 - 66 -
1 nine), entitled "A supplement to an act entitled 'An act to
2 increase the county rates and levies for the use of the
3 Commonwealth,' passed the twenty-fifth day of March, Anno
4 Domini, one thousand eight hundred and thirty-one," absolutely.
5 (7) Sections six, seven, eight and nine of the act approved
6 the eleventh day of March, one thousand eight hundred and
7 thirty-four (Pamphlet Laws, one hundred seventeen), entitled "An
8 act relating to Inns, Taverns, and retailers of vinous and
9 spirituous liquors," absolutely.
10 (8) Sections two, three, four, five, six, seven, eight,
11 nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen,
12 twenty-three and twenty-four of the act approved the fifteenth
13 day of April, one thousand eight hundred and thirty-four
14 (Pamphlet Laws, five hundred nine), entitled "An act relating to
15 county rates and levies and township rates and levies,"
16 absolutely.
17 (9) Sections eighty-seven, eighty-eight and eighty-nine of
18 the act approved the fifteenth day of April, one thousand eight
19 hundred and thirty-four (Pamphlet Laws, five hundred thirty-
20 seven), entitled "An act relating to counties and townships, and
21 county and township officers," absolutely.
22 (10) Section two of the act approved the twenty-eighth day
23 of February, one thousand eight hundred and thirty-five
24 (Pamphlet Laws, forty-five), entitled "A supplement to the act
25 relating to county rates and levies, and township rates and
26 levies, and to the act relating to counties and townships, and
27 county and township officers," so far as it relates to
28 assessors.
29 (11) Section twenty-nine of the act approved the sixteenth
30 day of April, one thousand eight hundred and thirty-eight
19930H1137B1255 - 67 -
1 (Pamphlet Laws, five hundred fourteen), entitled "An act to
2 authorize the committee of the estate of Michael Fox, a lunatic,
3 to sell and convey certain real estate, and for other purposes,"
4 absolutely.
5 (12) Section three of the act approved the second day of
6 July, one thousand eight hundred and thirty-nine (Pamphlet Laws,
7 five hundred seventy-six), entitled "An act to authorize the
8 Administrators of Henry Mineum, late of Crawford county,
9 deceased, to sell and convey certain real estate, and for other
10 purposes," absolutely.
11 (13) The act approved the fifteenth day of May, one thousand
12 eight hundred and forty-one (Pamphlet Laws, three hundred
13 ninety-three), entitled "An act to Establish a Uniform Mode for
14 the Valuation of Property and Assessment of Taxes," absolutely.
15 (14) Section sixty-six of the act approved the fourth day of
16 March, one thousand eight hundred and forty-two (Pamphlet Laws,
17 forty-three), entitled "An act Regulating Election Districts and
18 for other purposes," absolutely.
19 (15) Section twenty-one of the act approved the twelfth day
20 of April, one thousand eight hundred and forty-two (Pamphlet
21 Laws, two hundred sixty-two), entitled "A supplement to an act,
22 entitled 'An act authorizing the Governor to incorporate the
23 Tioga Navigation Company,' passed the twenty-six day of
24 February, one thousand eight hundred and twenty-six, and for
25 other purposes," absolutely.
26 (16) Section fifty-nine of the act approved the eleventh day
27 of July, one thousand eight hundred and forty-two (Pamphlet
28 Laws, three hundred twenty-one), entitled "An act regulating
29 election districts and for other purposes," absolutely.
30 (17) Sections nine, ten, eleven, twelve, thirteen and
19930H1137B1255 - 68 -
1 fourteen of the act approved the twenty-seventh day of July, one
2 thousand eight hundred and forty-two (Pamphlet Laws, four
3 hundred and forty-one), entitled "An act to provide for the
4 ordinary expenses of the government, payment of the interest
5 upon the State debt, receiving of proposals for the sale of the
6 public works, and for other purposes," absolutely.
7 (18) Section thirty-two of the act approved the twenty-ninth
8 day of April, one thousand eight hundred and forty-four
9 (Pamphlet Laws, four hundred eighty-six), entitled "An act to
10 reduce the state debt, and to increase the Pennsylvania canal
11 and railroad company," absolutely.
12 (19) Section one of the act approved the first day of April,
13 one thousand eight hundred and forty-five (Pamphlet Laws, two
14 hundred eighty), entitled "An act relating to taxes on ground
15 rents and real estate," absolutely.
16 (20) Section sixteen of the act approved the twenty-second
17 day of April, one thousand eight hundred forty-six (Pamphlet
18 Laws, four hundred eighty-six), entitled "An act to provide for
19 the reduction of the public debt," absolutely, and section
20 twenty-three thereof, so far as it relates to the assessment of
21 real property of decedents.
22 (21) Section thirty-four of the act approved the tenth day
23 of April, one thousand eight hundred and forty-nine (Pamphlet
24 Laws, five hundred seventy), entitled "An act to create a
25 sinking fund, and to provide for the gradual and certain
26 extinguishment of the debt of the Commonwealth," absolutely.
27 (22) Section five of the act approved the fifth day of
28 April, one thousand eight hundred and forty-nine (Pamphlet Laws
29 (one thousand eight hundred and fifty), nine hundred sixty-two),
30 entitled "An act to incorporate the Union cemetery of Fayette
19930H1137B1255 - 69 -
1 county; to exempt the hall of the Sons of Temperance, in the
2 district of Southwark, Philadelphia county, from taxation; and
3 relative to the duties of assessors," absolutely.
4 (23) Section fifteen of the act approved the twenty-fifth
5 day of April, one thousand eight hundred and fifty (Pamphlet
6 Laws, five hundred sixty-nine), entitled "An act relating to the
7 bail of executrixes; to partition in the orphans' court and
8 common pleas; to colored convicts in Philadelphia, to the
9 limitation of actions against corporations; to actions enforcing
10 the payment of ground rent; to trustees of married women; to
11 appeals from awards of arbitrators by corporations; to hawkers
12 and pedlers in the counties of Butler and Union; to the payment
13 of costs in actions by informers in certain cases; to taxing
14 lands situate in different townships; and in relation to fees of
15 county treasurers of Lycoming, Clinton and Schuylkill; to
16 provide for recording the accounts of executors, administrators,
17 guardians and auditors' reports; and to amend and alter existing
18 laws relative to the administration of justice in this
19 Commonwealth," absolutely.
20 (24) Section thirteen of the act approved the fourteenth day
21 of April, one thousand eight hundred and fifty-one (Pamphlet
22 Laws, six hundred twenty-two), entitled "An act to incorporate
23 the Western Insurance Company, relative to the tax on the
24 Lebanon Valley Railroad, to taxation on exempt property, to
25 affidavits of defense in the Common Pleas of Schuylkill county,
26 and relating to the claim of Henry L. Patterson," absolutely.
27 (25) The act approved the eleventh day of February, one
28 thousand eight hundred and fifty-nine (Pamphlet Laws, thirty-
29 seven), entitled "An act relating to the Boards of Revision in
30 the several counties of this Commonwealth," absolutely.
19930H1137B1255 - 70 -
1 (26) The act approved the fifth day of April, one thousand
2 eight hundred and fifty-nine (Pamphlet Laws, three hundred
3 sixty-three), entitled "An act relative to incorporated Cemetery
4 Companies," absolutely.
5 (27) The act approved the tenth day of April, one thousand
6 eight hundred and sixty-seven (Pamphlet Laws, sixty-six),
7 entitled "An act granting an increase of capital to literary, or
8 charitable, institutions, becoming soldiers' orphan schools,"
9 absolutely.
10 (28) The act approved the twenty-eighth day of April, one
11 thousand eight hundred and sixty-eight (Pamphlet Laws, one
12 hundred-five), entitled "An act supplementary to the act
13 relating to county rates and levies and township rates and
14 levies," absolutely.
15 (29) The act approved the twenty-fourth day of April, one
16 thousand eight hundred and sixty-nine (Pamphlet Laws, ninety-
17 five), entitled "An act explanatory of an act granting an
18 increase of capital to literary or charitable institutions
19 becoming soldiers' orphans' schools, approved April tenth, one
20 thousand eight hundred and sixty-seven," absolutely.
21 (30) The act approved the eighth day of April, one thousand
22 eight hundred and seventy-three (Pamphlet Laws, sixty-four),
23 entitled "An act to repeal all laws exempting real estate from
24 taxation," absolutely.
25 (31) The act approved the twentieth day of April, one
26 thousand eight hundred and seventy-six (Pamphlet Laws, forty-
27 four), entitled "An act authorizing appeals from assessments in
28 this Commonwealth to the court of common pleas," absolutely.
29 (32) Section two of the act approved the tenth day of May,
30 one thousand eight hundred and seventy-eight (Pamphlet Laws,
19930H1137B1255 - 71 -
1 fifty-one), entitled "A supplement to an act, entitled 'An act
2 to prescribe the manner in which the courts may divide boroughs
3 into wards,' approved the fourteenth day of May, Anno Domini one
4 thousand eight hundred and seventy-four," absolutely.
5 (33) The act approved the twenty-fourth day of May, one
6 thousand eight hundred and seventy-eight (Pamphlet Laws, one
7 hundred thirty-one), entitled "An act to determine the residence
8 of owners and occupants of land, when the dividing line between
9 a township and a borough passes through the mansion house, and
10 prescribing the duties of assessors in such cases," absolutely.
11 (34) Section one of the act approved the twenty-fourth day
12 of May, one thousand eight hundred and seventy-eight (Pamphlet
13 Laws, one hundred thirty-three), entitled "A supplement to an
14 act, approved April twentieth, one thousand eight hundred and
15 seventy-six, entitled 'An act authorizing appeals from
16 assessments in this Commonwealth to the courts of common pleas,'
17 and limiting taxation, without the approval of the court of
18 quarter sessions, until the next triennial assessment, where the
19 county valuation has been raised to exceed three hundred and
20 fifty per cent," absolutely.
21 (35) The act approved the fourth day of June, one thousand
22 eight hundred and seventy-nine (Pamphlet Laws, ninety), entitled
23 "A supplement to an act, entitled 'An act to exempt from
24 taxation public property used for public purposes, and places of
25 religious worship, places of burial not used or held for private
26 or corporate profit, and institutions of purely public charity,'
27 approved the fourteenth day of May, Anno Domini one thousand
28 eight hundred and seventy-four," absolutely.
29 (36) The act approved the first day of June, one thousand
30 eight hundred and eighty-three (Pamphlet Laws, fifty-one),
19930H1137B1255 - 72 -
1 entitled "An act to require the assessors of the several
2 townships within this Commonwealth to assess all seated lands in
3 the county in which the mansion house is situated where county
4 lines divide a tract of land," absolutely.
5 (37) The act approved the thirteenth day of June, one
6 thousand eight hundred and eighty-three (Pamphlet Laws, one
7 hundred twelve), entitled "An act requiring the several
8 assessors of this Commonwealth to make return of timber lands,"
9 absolutely.
10 (38) Section two of the act approved the thirteenth day of
11 June, one thousand eight hundred and eighty-three (Pamphlet
12 Laws, one hundred eighteen), entitled "An act ceding concurrent
13 jurisdiction of this State over certain lands owned or hereafter
14 acquired by the United States," absolutely.
15 (39) The act approved the twenty-fourth day of March, one
16 thousand eight hundred and eighty-seven (Pamphlet Laws, one
17 hundred ninety-five), entitled "An act amending the eighty-ninth
18 section of the act, entitled 'An act relating to counties and
19 townships and county and township officers,' approved the
20 fifteenth day of April, Anno Domini one thousand eight hundred
21 and thirty-four," absolutely.
22 (40) Sections three and four of the act approved the
23 fourteenth day of February, one thousand eight hundred and
24 eighty-nine (Pamphlet Laws, seven), entitled "An act to
25 authorize the election of assessors for three years, in the
26 several boroughs and townships of this Commonwealth,"
27 absolutely.
28 (41) The act approved the nineteenth day of April, one
29 thousand eight hundred and eighty-nine (Pamphlet Laws, thirty-
30 seven), entitled "An act authorizing appeals from assessments of
19930H1137B1255 - 73 -
1 taxes in this Commonwealth to the courts of common pleas,"
2 absolutely.
3 (42) Section two of the act approved the eighth day of May,
4 one thousand eight hundred and eighty-nine (Pamphlet Laws, one
5 hundred thirty-three), entitled "An act to amend an act,
6 entitled 'An act to authorize the election of assessors for
7 three years in the several boroughs and townships of this
8 Commonwealth,' approved the fourteenth day of February, Anno
9 Domini one thousand eight hundred and eighty-nine," absolutely.
10 (43) The act approved the ninth day of May, one thousand
11 eight hundred and eighty-nine (Pamphlet Laws, one hundred
12 thirty-nine), entitled "An act to authorize the triennial
13 election of county assessors in cities of the third class,"
14 absolutely.
15 (44) The act approved the twentieth day of April, one
16 thousand eight hundred and ninety-seven (Pamphlet Laws, twenty-
17 eight), entitled "An act to designate a uniform date when the
18 commissioners of the several counties shall issue their precepts
19 to assessors to make the triennial assessment of property, and
20 fixing a time for the return thereof," absolutely.
21 (45) The act approved the fifth day of May, one thousand
22 eight hundred and ninety-seven (Pamphlet Laws, thirty-nine),
23 entitled "An act to authorize the county commissioners to
24 appoint assessors in cases where the assessor refuses or
25 neglects to qualify, or refuses or neglects to receive the
26 precept and books at the time designated by the commissioners to
27 begin their several duties," absolutely.
28 (46) The act approved the twenty-sixth day of June, one
29 thousand nine hundred and one (Pamphlet Laws, six hundred one),
30 entitled "An act authorizing appeals from the decision of the
19930H1137B1255 - 74 -
1 various courts of common pleas, in assessment of taxes cases, to
2 the Supreme or Superior Court of the Commonwealth," absolutely.
3 (47) The act approved the ninth day of July, one thousand
4 nine hundred and one (Pamphlet Laws, six hundred thirteen),
5 entitled "An act to amend section two of an act, entitled 'An
6 act to amend an act, entitled "An act to authorize the election
7 of assessors for three years in the several boroughs of this
8 Commonwealth," approved the eighth day of May, Anno Domini one
9 thousand eight hundred and eighty-nine; regulating the duty of
10 the assessors, and providing that in making the valuation of the
11 property the assessor of all the wards shall act as a board of
12 assessors," absolutely.
13 (48) The act approved the twenty-third day of April, one
14 thousand nine hundred and three (Pamphlet Laws, two hundred
15 ninety-two), entitled "An act to designate a uniform date when
16 the commissioners of the several counties shall issue their
17 precepts to assessors to make the triennial assessments, and the
18 reassessment between the periods of the triennial assessment, of
19 property, and fixing the time for the return thereof,"
20 absolutely.
21 (49) The act approved the twenty-seventh day of April, one
22 thousand nine hundred and three (Pamphlet Laws, three hundred
23 twenty-six), entitled "An act to provide for, and to determine
24 the place of, the assessment of coal and minerals underlying
25 seated lands, in cases of severed ownership, where the same are
26 divided by county lines," absolutely.
27 (50) Section two of the act approved the seventeenth day of
28 March, one thousand nine hundred and five (Pamphlet Laws, forty-
29 five), entitled "An act to amend an act, entitled 'An act ceding
30 concurrent jurisdiction of this State over certain lands owned
19930H1137B1255 - 75 -
1 or hereafter acquired by the United States,' approved the
2 thirteenth day of June, one thousand eight hundred and eighty-
3 three," absolutely.
4 (51) The act approved the twentieth day of April, one
5 thousand nine hundred and five (Pamphlet Laws, two hundred
6 thirty-four), entitled "An act providing that property provided
7 and maintained by public or private charity, and used for public
8 libraries, museums or art galleries, shall be exempt from
9 taxation during such use," absolutely.
10 (52) The act approved the twenty-fifth day of May, one
11 thousand nine hundred and seven (Pamphlet Laws, two hundred
12 thirty-two), entitled "An act to further amend an act, entitled
13 'An act amending the eighty-ninth section of the act, entitled
14 "An act relating to counties and townships and to county and
15 township officers,"' approved the fifteenth day of April, Anno
16 Domini one thousand eight hundred and thirty-four, and amendment
17 thereto, approved the twenty-fourth day of May, Anno Domini one
18 thousand eight hundred and eighty-seven, making the compensation
19 of assessors two dollars and fifty cents per day," absolutely.
20 (53) The act approved the twenty-third day of April, one
21 thousand nine hundred and nine (Pamphlet Laws, one hundred
22 forty-six), entitled "An act allowing mileage to assessors and
23 assistant assessors, whose duties pertain to assessments for
24 purposes of State and county taxation, or either, when traveling
25 to or from the county-seats of their respective counties, or
26 attending before the county commissioners elsewhere than at the
27 county-seat," absolutely.
28 (54) The act approved the twenty-seventh day of April, one
29 thousand nine hundred and nine (Pamphlet Laws, two hundred
30 forty-four), entitled "An act authorizing the county
19930H1137B1255 - 76 -
1 commissioners of the several counties of this Commonwealth, who
2 are, by the tenth section of the act of July twenty-seventh, one
3 thousand eight hundred and forty-two, and the forty-first
4 section of the act of April twenty-nine, one thousand eight
5 hundred and forty-four, constituted a 'Board of Revision,' to do
6 and perform the duties of said Board of Revision upon the same
7 day, and at the same time and place, of holding the appeals for
8 the several boroughs, townships, and wards in their respective
9 counties," absolutely.
10 (55) Sections two, three and four of the act approved the
11 twenty-ninth day of April, one thousand nine hundred and nine
12 (Pamphlet Laws, two hundred seventy-five), entitled "An act to
13 provide for the registration of conveyances of real estate in
14 townships of the first class, in order to facilitate the
15 assessment of taxes therein in the name of the owner of said
16 real estate at the time of the assessment," absolutely.
17 (56) The act approved the eighth day of May, one thousand
18 nine hundred and nine (Pamphlet Laws, four hundred ninety-one),
19 entitled "An act amending sections eleven, twelve, and thirteen
20 of an act of Assembly, entitled 'An act relating to county rates
21 and levies and township rates and levies,' approved April
22 fifteenth, one thousand eight hundred and thirty-four,"
23 absolutely.
24 (57) The act approved the thirtieth day of March, one
25 thousand nine hundred and eleven (Pamphlet Laws, thirty-eight),
26 entitled "An act to make unnaturalized foreign-born residents
27 subject to taxation, in the same manner as citizens of the
28 Commonwealth," absolutely.
29 (58) The act approved the thirteenth day of April, one
30 thousand nine hundred and eleven (Pamphlet Laws, sixty-two),
19930H1137B1255 - 77 -
1 entitled "An act to provide for the registration of conveyances
2 of real estate in all counties of this Commonwealth, with a
3 population not to exceed four hundred thousand, in order to
4 facilitate the assessment of taxes therein in the name of the
5 owner of said real estate, and to ascertain the value of such
6 real estate, and providing compensation to the recorder of deeds
7 of such counties for making reports thereof," absolutely.
8 (59) The act approved the thirteenth day of April, one
9 thousand nine hundred and eleven (Pamphlet Laws, sixty-four),
10 entitled "An act to amend the second section of an act, approved
11 the twenty-third day of April, Anno Domini one thousand nine
12 hundred and three, entitled 'An act to designate a uniform date
13 when the commissioners of the several counties shall issue their
14 precepts to assessors to make the triennial assessments and the
15 reassessments between the periods of the triennial assessment,
16 of property, and fixing the time for the return thereof,' by
17 requiring assessors to make returns of reassessment not later
18 than ninety days from the date of issuing precepts," absolutely.
19 (60) The act approved the twentieth day of May, one thousand
20 nine hundred and thirteen (Pamphlet Laws, two hundred forty-
21 one), entitled "A supplement to an act approved the twenty-third
22 day of April, one thousand nine hundred and three, entitled 'An
23 act to designate a uniform date when the commissioners of the
24 several counties shall issue their precepts to assessors to make
25 the triennial assessments, and the reassessment between the
26 periods of the triennial assessment of property, and fixing the
27 time for the return thereof,' as amended," absolutely.
28 (61) Sections one and two of the act approved the fifth day
29 of June, one thousand nine hundred and thirteen (Pamphlet Laws,
30 four hundred five), entitled "An act to provide for the
19930H1137B1255 - 78 -
1 assessment and taxation of auxiliary forest reserves, and the
2 collection, distribution and use of the taxes collected
3 therefrom," absolutely.
4 (62) The act approved the fifth day of May, one thousand
5 nine hundred and fifteen (Pamphlet Laws, two hundred fifty-
6 eight), entitled "An act requiring the county commissioners to
7 furnish to townships of the first class duplicates of the
8 adjusted valuations for taxation purposes within such
9 townships," absolutely.
10 (63) Section two of the act approved the fourteenth day of
11 May, one thousand nine hundred and fifteen (Pamphlet Laws, four
12 hundred eighty-nine), entitled "An act to amend sections one and
13 two of an act, approved the twenty-ninth day of April, Anno
14 Domini one thousand nine hundred and nine, entitled 'An act to
15 provide for the registration of conveyances of real estate in
16 townships of the first class, in order to facilitate the
17 assessment of taxes therein, in the name of the owner of said
18 real estate at the time of the assessment,' so as to exclude
19 from the provisions of the act townships of the first class in
20 counties having a board for the assessment and revision of taxes
21 for State and county purposes," absolutely.
22 (64) The act approved the first day of June, one thousand
23 nine hundred and fifteen (Pamphlet Laws, six hundred fifty-
24 nine), entitled "An act providing for the appointment of
25 interpreters, to act as such for assessors and assistant
26 assessors, in certain counties; defining their powers and
27 duties, fixing their compensation, and providing for their
28 expenses," absolutely.
29 (65) Paragraph seven of section one of the act approved the
30 twenty-third day of June, one thousand nine hundred and
19930H1137B1255 - 79 -
1 seventeen (Pamphlet Laws, six hundred thirty-seven), entitled
2 "An act to prescribe the conditions under which public or
3 private vaults, crypts, or mausoleums for the interment of human
4 bodies may be constructed and maintained," absolutely.
5 (66) Section twenty-seven of the act approved the twentieth
6 day of July, one thousand nine hundred and seventeen (Pamphlet
7 Laws, one thousand one hundred forty-three), entitled "An act
8 relating to free, public, nonsectarian libraries and branch
9 libraries within this Commonwealth, providing for their
10 establishment, maintenance, and regulation, and for the
11 maintenance and regulation of such free, public, nonsectarian
12 libraries as may have been already established by the several
13 counties, cities, boroughs, towns, and townships; and providing
14 that all library property, and all gifts, devices, grants, or
15 endowments for library purposes, shall be exempt from taxation;
16 and providing that the several counties, cities, boroughs,
17 towns, and townships may levy taxes, condemn private property,
18 and borrow money for library purposes; and imposing penalties
19 for injuring library property and for violations of library
20 regulations; and repealing existing laws in relation to the
21 above subjects," so far as it relates to exemption from local
22 taxation.
23 (67) The act approved the fourth day of April, one thousand
24 nine hundred and nineteen (Pamphlet Laws, thirty-five), entitled
25 "An act fixing the per diem compensation of borough and township
26 assessors and assistant assessors, and the method of
27 ascertaining the number of days employed," so far as it relates
28 to tax assessors.
29 (68) The act approved the fourth day of April, one thousand
30 nine hundred and nineteen (Pamphlet Laws, thirty-eight),
19930H1137B1255 - 80 -
1 entitled "An act requiring assessors and assistant assessors for
2 county purposes, in cities of the third class, to keep an
3 account of days actually employed, and make return thereof to
4 the county commissioners, and fixing their compensation," so far
5 as it relates to tax assessors.
6 (69) The act approved the twelfth day of June, one thousand
7 nine hundred and nineteen (Pamphlet Laws, four hundred fifty-
8 two), entitled "An act to exempt certain playgrounds, not used
9 for private or corporate profit, from taxation, where the entire
10 revenue is applied to support said playgrounds and to increase
11 the efficiency and improvement thereof," absolutely.
12 (70) The act approved the seventeenth day of July, one
13 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
14 five), entitled "An act imposing certain duties upon assessors
15 in the several counties with regard to returns of the taxable
16 inhabitants within their respective townships, wards and
17 districts," absolutely.
18 (71) The act approved the seventeenth day of July, one
19 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
20 twenty-one), entitled "An act to exempt from taxation public
21 property used for public purposes, actual places of religious
22 worship, places of burial not used or held for private or
23 corporate profit, and institutions of purely public charity, and
24 repealing prior acts relating thereto," absolutely.
25 (72) The act approved the tenth day of May, one thousand
26 nine hundred and twenty-one (Pamphlet Laws, four hundred forty-
27 one), entitled "An act authorizing boroughs, townships, school
28 districts, and poor districts to appeal from assessments of
29 property or other subjects of taxation for their corporate
30 purposes," absolutely.
19930H1137B1255 - 81 -
1 (73) The act approved the twelfth day of May, one thousand
2 nine hundred and twenty-one (Pamphlet Laws, five hundred thirty-
3 four), entitled "An act to amend the act approved the fourth day
4 of April, one thousand nine hundred and nineteen (Pamphlet Laws,
5 thirty-five), entitled 'An act fixing the per diem compensation
6 of borough and township assessors and assistant assessors, and
7 the method of ascertaining the number of days employed,' by
8 fixing the per diem compensation of assessors and assistant
9 assessors in boroughs, wards, and townships of the second class,
10 and providing the method of ascertaining the number of days
11 employed," so far as it relates to tax assessors.
12 (74) The act approved the seventh day of May, one thousand
13 nine hundred and twenty-three (Pamphlet Laws, one hundred fifty-
14 four), entitled "An act authorizing boards of revision of taxes
15 and boards for the assessment and revision of taxes to hear and
16 dispose of appeals away from the county seat," absolutely.
17 (75) Section two of the act approved the ninth day of May,
18 one thousand nine hundred and twenty-three (Pamphlet Laws, one
19 hundred seventy-five), entitled "An act to relieve life tenants
20 of land from the payment of taxes on the underlying veins of
21 coal which they have no right to operate; and providing that
22 such coal shall be assessed to, and the taxes thereon paid by,
23 the owner of said veins of coal," absolutely.
24 (76) The act approved the twenty-ninth day of June, one
25 thousand nine hundred and twenty-three (Pamphlet Laws, nine
26 hundred twenty-eight), entitled "An act to exempt, from county,
27 city, borough, township, road, school, and poor taxes, real
28 property owned by one or more institutions of purely public
29 charity used and occupied partly by such owner or owners and
30 partly by other institutions of purely public charity and
19930H1137B1255 - 82 -
1 necessary for the occupancy and enjoyment of such institutions,"
2 absolutely.
3 (77) The act approved the eleventh day of July, one thousand
4 nine hundred and twenty-three (Pamphlet Laws, one thousand
5 forty), entitled "An act relating to assessments for taxes in
6 townships of the first class in this Commonwealth; fixing the
7 time for the issuing of precepts by county commissioners; fixing
8 the compensation of township assessors and assistant township
9 assessors and assistant triennial assessors in such townships;
10 extending the time within which the said assessors are required
11 to complete their assessment, and make their return thereof; and
12 further providing for the determination of the time actually
13 employed by the said township assessors, assistant township
14 assessors, and assistant triennial assessors in the performance
15 of their duties," absolutely.
16 (78) The act approved the seventeenth day of March, one
17 thousand nine hundred and twenty-five (Pamphlet Laws, thirty-
18 nine), entitled "An act to amend section one of an act, approved
19 the seventeenth day of July, one thousand nine hundred and
20 nineteen (Pamphlet Laws, one thousand and twenty-one), entitled
21 'An act to exempt from taxation public property used for public
22 purposes, actual places of religious worship, places of burial
23 not used or held for private or corporate profit, and
24 institutions of purely public charity, and repealing prior acts
25 relating thereto,' as amended, by extending the provisions
26 thereof to property owned, occupied, and used by any branch,
27 post, or camp of honorably discharged soldiers, sailors, and
28 marines; and discharging certain taxes," absolutely.
29 (79) The act approved the thirtieth day of April, one
30 thousand nine hundred and twenty-five (Pamphlet Laws, three
19930H1137B1255 - 83 -
1 hundred eighty-eight), entitled "An act to amend section one of
2 an act, approved the seventeenth day of July, one thousand nine
3 hundred and nineteen (Pamphlet Laws, one thousand twenty-one),
4 entitled 'An act to exempt from taxation public property used
5 for public purposes, actual places of religious worship, places
6 of burial not used or held for private or corporate profit, and
7 institutions of purely public charity, and repealing prior acts
8 relating thereto,' as amended," absolutely.
9 (80) The act approved the eighteenth day of April, one
10 thousand nine hundred and twenty-seven (Pamphlet Laws, three
11 hundred four), entitled "An act to amend section four of an act,
12 approved the eleventh day of July, one thousand nine hundred and
13 twenty-three (Pamphlet Laws, one thousand forty), entitled 'An
14 act relating to assessments for taxes in townships of the first
15 class in this Commonwealth; fixing the time for the issuing of
16 precepts by county commissioners; fixing the compensation of
17 township assessors and assistant township assessors and
18 assistant triennial assessors in such townships; extending the
19 time within which the said assessors are required to complete
20 their assessment, and make their return thereof; and further
21 providing for the determination of the time actually employed by
22 the said township assessors, assistant township assessors and
23 assistant triennial assessors in the performance of their
24 duties,' authorizing the county to pay for clerk hire,"
25 absolutely.
26 (81) The act approved the twenty-eighth day of April, one
27 thousand nine hundred and twenty-seven (Pamphlet Laws, four
28 hundred ninety-one), entitled "An act to amend section thirty-
29 two of the act, approved the twenty-ninth day of April, one
30 thousand eight hundred and forty-four (Pamphlet Laws, four
19930H1137B1255 - 84 -
1 hundred eighty-six), entitled 'An act to reduce the State debt,
2 and to incorporate the Pennsylvania canal and railroad company,'
3 discontinuing the tax on horses, mares, and neat cattle over the
4 age of four years," absolutely.
5 (82) The act approved the twentieth day of March, one
6 thousand nine hundred and twenty-nine (Pamphlet Laws, thirty-
7 one), entitled "An act for assessment and collection of poll
8 taxes from employes of the Federal Government in order to
9 qualify all such persons to vote," absolutely.
10 (83) The act approved the twenty-fourth day of April, one
11 thousand nine hundred and twenty-nine (Pamphlet Laws, six
12 hundred fifty-three), entitled "An act to amend the act approved
13 the fourth day of April, one thousand nine hundred and nineteen
14 (Pamphlet Laws, thirty-eight), entitled 'An act requiring
15 assessors and assistant assessors for county purposes, in cities
16 of the third class, to keep an account of days actually
17 employed, and make return thereof to the county commissioners,
18 and fixing their compensation," so far as it relates to tax
19 assessors.
20 (84) The act approved the second day of May, one thousand
21 nine hundred and twenty-nine (Pamphlet Laws, one thousand two
22 hundred seventy), entitled "An act providing for the collection
23 of county taxes on the occupations of certain persons who under
24 existing laws are disfranchised," absolutely.
25 (85) The act approved the ninth day of May, one thousand
26 nine hundred and twenty-nine (Pamphlet Laws, one thousand six
27 hundred ninety-two), entitled "An act to amend section two of
28 the act, approved the twenty-third day of April, one thousand
29 nine hundred and three (Pamphlet Laws, two hundred ninety-two),
30 entitled 'An act to designate a uniform date when the
19930H1137B1255 - 85 -
1 commissioners of the several counties shall issue their precepts
2 to assessors to make the triennial assessments and the
3 reassessment between the periods of the triennial assessment of
4 property, and fixing the time for the return thereof,' as
5 amended," absolutely.
6 (86) The act approved the tenth day of May, one thousand
7 nine hundred and twenty-nine (Pamphlet Laws, one thousand seven
8 hundred twelve), entitled "An act relating to assessment for
9 county purposes in counties of the fourth class; fixing the time
10 for the issuance of precepts and completion of assessments; and
11 providing for appointment and pay of assistants to the county
12 commissioners in such counties," absolutely.
13 (87) The act approved the thirteenth day of May, one
14 thousand nine hundred and thirty-one (Pamphlet Laws, one hundred
15 seventeen), entitled "An act providing for and regulating the
16 assessment and collection of a county poll tax, in counties of
17 the second and third class, in lieu of the tax on trades,
18 occupations and professions; and defining the powers and duties
19 of assessors, assistant and registry assessors, county tax
20 collectors, county treasurer and delinquent tax collector in
21 connection therewith," absolutely.
22 (88) The act approved the twelfth day of June, one thousand
23 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
24 seven), entitled "An act to amended section one of the act,
25 approved the twenty-sixth day of June, one thousand nine hundred
26 and one (Pamphlet Laws, six hundred one), entitled 'An act
27 authorizing appeals from the decision of the various courts of
28 common pleas, in assessment of taxes cases to the Supreme or
29 Superior Court of the Commonwealth,' by extending the right of
30 appeal to any county, city, borough, town, township, school
19930H1137B1255 - 86 -
1 district or other public corporation having power to levy taxes
2 on the assessment in question," absolutely.
3 (89) The act approved the twelfth day of June, one thousand
4 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
5 eight), entitled "An act to amend section one of the act,
6 approved the nineteenth day of April, one thousand eight hundred
7 and eighty-nine (Pamphlet Laws, thirty-seven), entitled 'An act
8 authorizing appeals from assessments of taxes in this
9 Commonwealth to the courts of common pleas,' providing for the
10 payment of taxes appealed from into court, and for the
11 disposition thereof," absolutely.
12 Section [602] 802. All other acts and parts of acts
13 inconsistent with this act are repealed. This act shall not
14 repeal or modify any of the provisions of any act of Assembly
15 amendatory of law in force at the time of the passage of this
16 act, or otherwise, adopted at the session of the General
17 Assembly of one thousand nine hundred and thirty-three, whether
18 such acts were adopted prior to the passage of this act, or
19 shall be adopted subsequent to the passage of this act; nor
20 shall this act repeal any such act, or part thereof, in force at
21 the time of the passage of this act, which is amended by any act
22 of Assembly adopted at the session of the General Assembly of
23 one thousand nine hundred and thirty-three.
24 Section 45. This act shall take effect in 90 days.
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