PRINTER'S NO. 3276
No. 2353 Session of 2002
INTRODUCED BY WALKO, DeLUCA, GEORGE, MARKOSEK, READSHAW, PIPPY,
SOLOBAY, ROBERTS, LEVDANSKY, FRANKEL, MICHLOVIC,
T. STEVENSON, MYERS, PALLONE, LAUGHLIN, HABAY, YOUNGBLOOD,
CREIGHTON, HORSEY, LESCOVITZ, TRELLO, COSTA, DERMODY,
KIRKLAND AND PISTELLA, FEBRUARY 11, 2002
REFERRED TO COMMITTEE ON URBAN AFFAIRS, FEBRUARY 11, 2002
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," further
9 providing for assessments, hearings and refunds; and
10 providing for reduction in assessment.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 17 of the act of June 21, 1939 (P.L.626,
14 No.294), referred to as the Second Class County Assessment Law,
15 amended December 10, 1980 (P.L.1158, No.210), is amended to
16 read:
17 Section 17. (a) No appeal taken from any assessments made
18 under this act shall affect the validity of any taxes assessed,
19 nor shall it prevent the collection of the taxes based upon the
20 assessment [if]. If such assessment shall thereafter be
1 reduced, an exoneration shall be granted for the proper amount
2 to equalize such reduction, if the taxes based upon such
3 assessment have not been paid[, and]; if the taxes based upon
4 such assessment have been paid, the excess taxes collected shall
5 be refunded to the person having made such payment. Such
6 refunds, except as provided in subsection (b), shall be made
7 within thirty (30) days after the tax levying authorities have
8 been notified by mail by the board of the reduction made in the
9 assessment by the board or by the court, and such refunds shall
10 include interest at the legal rate commencing one (1) year after
11 the date of the receipt by the tax-levying authorities of the
12 mailed reduction notice from the board[, but in no event shall
13 said statutory interest begin to accrue prior to June 22, 1970].
14 No such appeal shall operate to relieve the appellant from
15 liability for accrued interest and penalties on any unpaid taxes
16 based upon the assessment as finally established.
17 (b) Refunds of county taxes of less than one hundred dollars
18 ($100) may, at the option of tax-levying authorities, be made
19 without the necessity of any formal action by the board of
20 county commissioners on individual refunds.
21 (c) A reduction in an assessment by the board or by the
22 court shall, at the option of the property owner, be binding for
23 three (3) years, including the year of the assessment which was
24 appealed. The amount of the reduced assessment shall be
25 conclusive evidence of the total market value of the property
26 during the three-year period.
27 Section 2. This act shall take effect in 60 days.
A18L53MRD/20020H2353B3276 - 2 -