PRINTER'S NO. 2482
No. 2001 Session of 1995
INTRODUCED BY BARD, McGILL, FICHTER, REBER, L. I. COHEN,
CORNELL, BUNT, GLADECK, GODSHALL, TRELLO AND SAYLOR,
SEPTEMBER 20, 1995
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 20, 1995
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," further defining "board"; defining "auxiliary appeal
17 board"; and further providing for rules and regulations.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. The definition of "board" in section 1.1 of the
21 act of June 26, 1931 (P.L.1379, No.348), referred to as the
22 Third Class County Assessment Board Law, added December 13, 1982
23 (P.L.1165, No.269), is amended and the section is amended by
24 adding a definition to read:
25 Section 1.1. The following words and phrases when used in
1 this act shall have, unless the context clearly indicates
2 otherwise, the meanings given to them in this section:
3 "Auxiliary appeal board." An auxiliary board of assessment
4 appeals in counties of the second class A created in accordance
5 with subsection (b) of section 1 of this act.
6 * * *
7 "Board." The board of assessment appeals in counties of the
8 second A and third class. The term "board," when used in
9 conjunction with hearing and determining appeals from
10 assessments, shall include an auxiliary appeal board, subject to
11 the rules and regulations established pursuant to section 5 of
12 this act.
13 * * *
14 Section 2. Section 5 of the act, amended May 26, 1949
15 (P.L.1848, No.550), is amended to read:
16 Section 5. [The said] (a) With regard to subordinate
17 assessors, the board may:
18 (1) prescribe rules and regulations for [the] their conduct
19 [of said subordinate assessors,];
20 (2) determine when precepts shall be issued to them[,]; and
21 (3) when they shall make returns to said board.
22 (b) In counties of the second class A, subject to the
23 approval of the county commissioners, the board may adopt,
24 amend, alter and rescind rules and regulations for the
25 administration of, and the conduct of business and proceedings
26 for, itself and for auxiliary appeal boards. The rules and
27 regulations may require a witness providing testimony at a
28 hearing relative to any aspect of the value of the real estate
29 which is the subject of the assessment or reassessment appeal to
30 disclose, under oath, whether any compensation paid for the
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1 testimony is contingent on the result obtained. The rules and
2 regulations shall be in writing and shall be a public record
3 open to examination, inspection, and copying in accordance with
4 the act of June 21, 1957 (P.L.390, No.212), referred to as the
5 Right-to-Know Law.
6 Section 3. This act shall take effect in 60 days.
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