PRINTER'S NO. 3463
No. 2565 Session of 1982
INTRODUCED BY NAHILL, CORDISCO, A. C. FOSTER, JR., HARPER,
PETRARCA, SWAIM, MORRIS, TELEK, ARTY, MICHLOVIC, WOGAN,
WESTON, OLASZ, SNYDER AND HEISER, JUNE 8, 1982
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 8, 1982
AN ACT
1 Amending the act of June 23, 1931 (P.L.932, No.317), entitled
2 "An act relating to cities of the third class; and amending,
3 revising, and consolidating the law relating thereto,"
4 providing for the use of actual values in determining the
5 taxability of persons and property.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. The act of June 23, 1931 (P.L.932, No.317), known
9 as "The Third Class City Code," reenacted and amended June 28,
10 1951 (P.L.662, No.164), is amended by adding a section to read:
11 Section 2503.1. Definitions.--The following words and
12 phrases when used in this act shall have, unless the context
13 clearly indicates otherwise, the meanings given to them in this
14 section:
15 "Base year," the year upon which real property market values
16 are based for the most recently citywide revision of assessment
17 of real property or other prior year upon which the market value
18 of all real property of the city is based. Real property market
19 values shall be equalized within the city and any changes by the
1 board of revision of taxes and appeals shall be expressed in
2 terms of such base year values.
3 "Board," the board of revision of taxes and appeals in cities
4 of the third class.
5 "Common level ratio," the ratio of assessed value to current
6 market value used generally in the county as last determined by
7 the State Tax Equalization Board pursuant to the act of ,
8 1982 (P.L. No. ).
9 "Established predetermined ratio," the ratio of assessed
10 value to market value established by the city council and
11 uniformly applied in determining assessed value in any year.
12 Section 2. Section 2504 of the act, amended June 16, 1972
13 (P.L.443, No.135), is amended to read:
14 Section 2504. Assessment of Property; Duties of Assessor.--
15 (a) The assessor shall make, or cause to be made, during the
16 year one thousand nine hundred fifty-four, and every third year
17 thereafter, a full, just, equal, and impartial assessment of all
18 property, taxable according to the laws of this Commonwealth for
19 county purposes, and all matters and things within the city
20 subject by law to taxation for city purposes, and a just and
21 perfect list of all property exempt by law from taxation, with a
22 just valuation of the same. But nothing hereinbefore contained
23 shall be construed as making taxable for city purposes the
24 classes of personal property which by law are made taxable
25 exclusively for county purposes at the rate of four mills. With
26 his assessment he shall return such dimension, description, or
27 quality of each lot or parcel of land as will be sufficient to
28 identify the same, together with the number and kind of
29 improvements. At the triennial assessment, the assessor shall,
30 if council so directs by ordinance, classify all real estate in
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1 the city, in such manner and upon such testimony as may be
2 adduced before him, so as to distinguish between the buildings
3 on land and the land exclusive of the buildings, and he shall
4 certify to the council the aggregate valuation of all real
5 estate subject to taxation for city purposes within each such
6 classification. At the next triennial assessment following the
7 effective date of this amending act, the assessor shall, if
8 council by ordinance so directs, classify all real estate in
9 such city in such manner and upon such testimony as may be
10 adduced before him so as to distinguish between the buildings on
11 land and the land exclusive of the buildings, and he shall
12 certify to the council the aggregate valuations of all real
13 estate subject to taxation for city purposes within each such
14 classification.
15 (b) In all cases he shall value, or cause to be valued, the
16 property at the actual value thereof. In arriving at actual
17 value the city may utilize the current market value or it may
18 adopt a base year market value. In arriving at such value the
19 price for which any property would separately bona fide sell, or
20 the price at which any property may bona fide actually have been
21 sold, either in the base year or the current taxable year, shall
22 be considered, but shall not be controlling. Instead such
23 selling price, estimated or actual, shall be subject to revision
24 by increase or decrease to accomplish equalization with other
25 similar property within the taxing district. It shall be the
26 further duty of the assessor to return annually a list of all
27 the inhabitants over eighteen years of age.
28 (c) The board shall assess real property at a value based
29 upon an established predetermined ratio which may not exceed one
30 hundred per centum of actual value. Such ratio shall be
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1 established and determined by the city council after proper
2 notice has been given.
3 (d) In arriving at the actual value, all three methods:
4 namely, cost (reproduction or replacement, as applicable, less
5 depreciation and all forms of obsolescence) comparable sales and
6 income approaches, must be considered in conjunction with one
7 another.
8 (e) The board shall apply the established predetermined
9 ratio to the actual value of all real property to formulate
10 assessment roll.
11 Section 3. Section 2518 of the act, amended June 14, 1961
12 (P.L.372, No.206), is amended to read:
13 Section 2518. Notice to Taxables of Assessments; Appeals.--
14 (a) The assessor shall give, or cause to be given, printed or
15 written notice to each taxable of the city, whose property is
16 newly assessed, or whose last previous assessment has been
17 [increased or diminished of] changed the amount [or sum for
18 which such taxable stands rated in any assessment whatsoever] of
19 the present assessment, valuation and ratio and the new
20 assessment, valuation and ratio. The said notice shall not be
21 required to be given to any taxable whose property assessment
22 was not changed as a result of any triennial assessment. The
23 said notice shall also inform the taxable of the requirements of
24 this section as to appealing from any assessment. Such notice
25 may be served personally or by posting on the premises or by
26 mailing the same to the last known address of the taxable.
27 (b) Notice similar to that provided for in subsection (a)
28 shall be given when the city changes the established
29 predetermined ratio.
30 (c) Any person dissatisfied or aggrieved by any assessment,
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1 or any change thereof, made by the assessor, may appeal to the
2 said board of revision [and appeal] of taxes and appeals, by
3 filing with the board a statement in writing of intention to
4 appeal, setting forth:
5 (1) The assessment or assessments by which such person feels
6 aggrieved;
7 (2) The address to which the board shall mail notice of when
8 and where to appear for hearing.
9 (d) The statement of intention to appeal shall be filed with
10 the said board not later than thirty days after the notice of
11 assessment has been mailed to the taxable at his last known
12 address, or has been served upon him personally, or has been
13 posted upon the premises. No appeal shall be permitted except
14 upon such a statement of intention as herein required, nor may
15 any taxable appeal as to an assessment not designated in his
16 statement of intention to appeal. The board shall fix the time
17 and place of hearing appeals and shall give at least five days
18 notice to the taxable.
19 (e) Any triennial assessment made prior to the effective
20 date of this amending act, which did not change a property
21 assessment, is hereby validated irrespective of whether or not
22 written or printed notice of such assessment was given to the
23 taxable.
24 Section 4. Section 2520 and 2521 of the act are amended to
25 read:
26 Section 2520. Custody of Assessment Books; Completion of
27 Work of Board.--(a) The board of revision of taxes and appeals
28 shall procure and have the custody and control of all books
29 relating to assessment of city taxes, and keep them arranged
30 according to wards and dates, and shall furnish the city
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1 assessor the necessary books for making the assessment, which,
2 on the completion of such assessment, shall be returned to such
3 board of revision of taxes and appeals. The board shall complete
4 its labors, and the hearing and determination of all appeals, on
5 or before the first day of December of each year, or as soon
6 thereafter as practicable, after which the assessment shall be
7 copied, by wards, into a tax duplicate or duplicates for the use
8 of the city. The assessment, so corrected and copied, shall be
9 and remain a lawful assessment for the purpose of city taxation
10 until altered as provided in this article. The board shall give
11 notice in writing within five days after its disposition of each
12 appeal, advising the taxable of its decision.
13 (b) In any appeal of an assessment the board shall make the
14 following determinations:
15 (1) The current market value for the tax year in question.
16 (2) The common level ratio.
17 (c) The board after determining the current market value of
18 the property for the tax year in question shall then apply the
19 established predetermined ratio to such value unless the common
20 level ratio varies by more than fifteen per centum from the
21 established predetermined ratio, in which case the board shall
22 apply the common level ratio to the current market value of the
23 property for the tax year in question.
24 (d) Nothing herein shall prevent any appellant from
25 appealing any base year valuation without reference to ratio.
26 Section 2521. Appeals from Decisions of Board; Costs.--(a)
27 Any owner of taxable property who may feel aggrieved by the
28 decision of the board of revision of taxes and appeals as to the
29 assessment or valuation of his taxable property may appeal from
30 the decision of the board of revision of taxes and appeals to
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1 the court of common pleas of the county within which such
2 property is situated, and, for that purpose, may present to said
3 court, or file in the prothonotary's office, within sixty days
4 after mailing notice to him that the board of revision of taxes
5 and appeals have held the appeals provided for by law and acted
6 on the said assessments and valuations, a petition signed by
7 him, his agent, or attorney, setting forth the facts of the
8 case. The court shall thereupon, after notice to the said board
9 of revision of taxes and appeals, hear the said appeal and the
10 proofs in the case, and make such orders and decrees touching
11 the matter complained of as to the judges of said court may seem
12 just and equitable, having due regard to the valuation and
13 assessment made of other property in such city. The costs of the
14 appeal and hearing shall be apportioned or paid as the court may
15 direct. The said appeals shall not, however, prevent the
16 collection of the taxes complained of, but in case the same
17 shall be reduced, then the excess shall be returned to the
18 person or persons who shall have paid the same.
19 (b) In any appeal of an assessment the court shall make the
20 following determinations:
21 (1) The current market value for the tax year in question.
22 (2) The common level ratio.
23 (c) The court after determining the current market value of
24 the property for the tax year in question shall then apply the
25 established predetermined ratio to such value unless the common
26 level ratio varies by more than fifteen per centum from the
27 established predetermined ratio, in which case the court shall
28 apply the common level ratio to the current market value of the
29 property for the tax year in question.
30 (d) Nothing herein shall prevent any appellant from
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1 appealing any base year valuation without reference to ratio.
2 Section 5. This act shall apply to appeals initiated after
3 January 1, 1983.
4 Section 6. This act shall take effect immediately.
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