PRINTER'S NO. 2174
No. 1807 Session of 1981
INTRODUCED BY NAHILL, CORDISCO, HARPER, PETRARCA, SWAIM, MORRIS,
HAGARTY, TELEK, ARTY, MICHLOVIC, WOGAN, WESTON AND OLASZ,
SEPTEMBER 21, 1981
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 21, 1981
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," providing for the definition of ratio in
11 appeals.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of May 22, 1933 (P.L.853, No.155), known
15 as "The General County Assessment Law," is amended by adding a
16 section to read:
17 Section 518.2. Ratios of Value in Appeals.--In any appeal of
18 an assessment under this act a determination shall be made of
19 what ratio of assessed value to actual value was used generally
20 in the taxing district. The ratio so found shall be applied to
21 the value of the property which is the subject matter of the
22 appeal and such shall be the assessment. When the court on
1 appeal directs the application of the ratio, it shall be bound
2 by the provisions of this section. The term "ratio" as used
3 herein shall mean:
4 (1) That "ratio" of assessed value to actual value as
5 established, to be known as the "established ratio," by the
6 taxing authority or its delegated agency for the purpose of
7 determining assessed value (value for assessment purposes);
8 (2) The established ratio, as defined in clause (1) shall be
9 conclusively presumed to be the ratio generally used in the
10 taxing district if:
11 (i) the taxing district has generally reassessed within
12 seven years prior to the date of the tax appeal to court; or
13 (ii) the ratio for the taxing district as established by the
14 State Tax Equalization Board, which ratio shall be admissible in
15 evidence, for the tax year in question does not vary more than
16 fifteen per centum from the established ratio as defined in
17 clause (1); or
18 (iii) the mean (average) ratio as otherwise established in
19 evidence at the hearing for the tax year in question does not
20 vary more than twenty per centum from the established ratio as
21 defined in clause (1); or
22 (iv) the taxing district has established a "base year" for
23 assessment purposes and such base year is not more than seven
24 calendar years prior to the date of the appeal to court; and
25 further, that the established ratio as defined in clause (1) has
26 not been changed in the interim period from that established for
27 the base year.
28 (3) (i) In cases where the ratio is conclusively presumed
29 to be the ratio generally used in the taxing district under
30 clause (2)(i), (ii) and (iii) inclusively, then the sole issue
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1 for the court determination shall be the actual value of the
2 property for the tax year in question.
3 (ii) In "base year" cases under clause 2(iv) the sole issue
4 for the court determination shall be the fair market value of
5 the property for the said base year.
6 (iii) After making such determination of value for the year
7 in question, as set forth in subclause (i) or (ii), the court
8 shall then apply the established ratio, as defined in clause
9 (1), to the said value as determined to arrive at the
10 assessment.
11 Section 2. This act shall be retroactive to January 1, 1981.
12 Section 3. This act shall take effect immediately.
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