PRINTER'S NO. 626
No. 558 Session of 1983
INTRODUCED BY WILSON, SAURMAN, J. L. WRIGHT, NAHILL, PRATT,
CLYMER, TELEK, MERRY, GRUPPO, CESSAR, KUKOVICH, GREENWOOD,
FARGO, DeVERTER, POTT, MOWERY, BURNS, BELARDI, REBER,
ALDERETTE, PHILLIPS, CORNELL, PUNT, CAWLEY, McINTYRE,
LETTERMAN, WASS, DAVIES, D. W. SNYDER, REINARD, BUNT, WOZNIAK
AND SCHULER, MARCH 23, 1983
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 23, 1983
AN ACT
1 Amending Title 53 (Municipalities Generally) of the Pennsylvania
2 Consolidated Statutes, adding provisions relating to the
3 valuation and assessment of real property subject to local
4 taxation; imposing duties on the State Tax Equalization
5 Board; requiring certification of chief assessors and
6 assessors; creating a Board of Assessment Appeals and a Board
7 of Revision of Taxes; prescribing penalties; and making
8 repeals.
9 TABLE OF CONTENTS
10 TITLE 53
11 MUNICIPALITIES GENERALLY
12 Chapter 83. Real Property Assessment
13 Subchapter A. Preliminary Provisions
14 § 8301. Short title of chapter.
15 § 8302. Definitions.
16 § 8303. Application of chapter.
17 § 8304. Countywide assessment.
18 § 8305. Excluded provisions.
19 § 8306. Dates construed as mandatory.
1 § 8307. Continuation of duties of assessors.
2 Subchapter B. Subjects of Local Taxation and Exemptions
3 § 8311. Subjects of taxation.
4 § 8312. Exemptions from taxation.
5 § 8313. Validation of exemptions.
6 Subchapter C. County Assessment Office
7 § 8321. Chief assessor.
8 § 8322. Duties of chief assessor.
9 § 8323. Assessors and other employees.
10 § 8324. Duties of assessors and other employees.
11 § 8325. Compelling action by mandamus.
12 Subchapter D. Assessment Roll and Procedures
13 § 8331. Preparation of assessment roll.
14 § 8332. Valuation and assessment of property.
15 § 8333. Notice of change in valuation.
16 § 8334. Additions and revisions to assessments.
17 § 8335. Tax rate.
18 Subchapter E. Special Provisions on Assessments
19 § 8341. Information on improvements.
20 § 8342. Registration of deeds.
21 § 8343. Duties of recorder of deeds.
22 § 8344. Lands divided by municipal boundary lines.
23 § 8345. Annexed lands.
24 § 8346. Minerals and mineral rights.
25 § 8347. Property of decedents' estates.
26 § 8348. House trailers and mobile homes.
27 § 8349. Information on income-producing property.
28 Subchapter F. Board of Assessment Appeals
29 § 8361. Definition.
30 § 8362. Creation of board.
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1 § 8363. Powers and duties of board.
2 § 8364. Board operation.
3 § 8365. Appeals.
4 § 8366. Hearings.
5 § 8367. Correction of assessment roll.
6 § 8368. Collection of taxes.
7 § 8369. Tax refunds and credits.
8 Subchapter G. State Tax Equalization Board
9 § 8381. Definitions.
10 § 8382. Creation of board.
11 § 8383. Powers and duties of board.
12 § 8384. Board operation.
13 § 8385. Investigations and hearings.
14 § 8386. Certification and training of directors and assessors.
15 § 8387. Monthly reports by directors.
16 § 8388. Valuation of property in school districts.
17 § 8389. Appeals
18 § 8390. State subsidies to school districts.
19 § 8391. Special aid to school districts.
20 The General Assembly of the Commonwealth of Pennsylvania
21 hereby enacts as follows:
22 Section 1. Title 53 of the Pennsylvania Consolidated
23 Statutes is amended by adding a chapter to read:
24 TITLE 53
25 MUNICIPALITIES GENERALLY
26 Chapter
27 83. Real Property Assessments
28 CHAPTER 83
29 REAL PROPERTY ASSESSMENTS
30 Subchapter
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1 A. Preliminary Provisions
2 B. Subjects of Local Taxation and Exemptions
3 C. County Assessment Office
4 D. Assessment Roll and Procedures
5 E. Special Provisions on Assessments
6 F. Board of Assessment Appeals
7 G. State Tax Equalization Board
8 SUBCHAPTER A
9 PRELIMINARY PROVISIONS
10 Sec.
11 8301. Short title of chapter.
12 8302. Definitions.
13 8303. Application of chapter.
14 8304. Countywide assessment.
15 8305. Excluded provisions.
16 8306. Dates construed as mandatory.
17 8307. Continuation of duties of assessors.
18 § 8301. Short title of chapter.
19 This chapter shall be known and may be cited as the Real
20 Property Assessment Law.
21 § 8302. Definitions.
22 The following words and phrases when used in this chapter
23 shall have the meanings given to them in this section unless the
24 context clearly indicates otherwise:
25 "Assessor." A person appointed under section 8323(a)
26 (relating to assessors and other employees) to engage either in
27 whole or in part in the valuation of property for the purposes
28 of this chapter.
29 "Board of Assessment Appeals." The board created pursuant to
30 section 8362 (relating to creation of board).
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1 "Board of Revision of Taxes." The board created pursuant to
2 section 8362 for cities of the first class.
3 "Chief assessor." The director of the assessment office
4 appointed pursuant to section 8321(a) (relating to chief
5 assessor).
6 "Exemption validation certificate." A form which must be
7 filed with the chief assessor under section 8313 (relating to
8 validation of exemptions) to exempt a property from taxation.
9 "Governing body of the county." The county commissioners or,
10 in the case of a county adopting a Home Rule Charter or Optional
11 Plan, the person or persons designated in the charter or plan to
12 be the executor of the county.
13 "Local taxation" or "taxation." Any tax imposed by a
14 political subdivision on real property including any county,
15 city, borough, town, township, road, poor and school tax.
16 "Municipality." Any city, borough, incorporated town or
17 township.
18 "Political subdivision." Any county, city, borough,
19 incorporated town, township, school district, county
20 institutional district or municipal corporation created under
21 the provisions of the act of April 13, 1972 (P.L.184, No.62),
22 known as the Home Rule Charter and Optional Plans Law.
23 § 8303. Application of chapter.
24 This chapter shall apply to all counties and to cities of the
25 first class.
26 § 8304. Countywide assessment.
27 (a) General rule.--Except in cities of the first class, all
28 real property shall be assessed at the county level and each
29 political subdivision within the county shall levy real property
30 taxes on the valuation and assessment made by the county. In
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1 cities of the first class, real property shall be assessed by
2 the Board of Revision of Taxes.
3 (b) City taxation.--Every city shall levy its real property
4 taxes directly on the assessments made by the county in which it
5 is located.
6 (c) City employees.--Except in cities of the first class,
7 when counties assume the assessment functions performed by
8 cities, all employees of the city assessment office who
9 demonstrate to the governing body of the county a bona fide
10 intent to become and a reasonable expectation of becoming
11 certified as an assessor pursuant to section 8386 (relating to
12 certification and training of directors and assessors) must be
13 transferred to the county assessment office and placed in a job
14 classification similar to their position in the city assessment
15 office. All other employees of the city assessment office may be
16 transferred by the city to positions within other city offices.
17 Whenever an employee is transferred under the provisions of this
18 section the city and county are authorized to enter into an
19 agreement providing for the pension and other benefit of the
20 employee.
21 § 8305. Excluded provisions.
22 This chapter does not include and does not repeal any
23 provision of the act of June 17, 1913 (P.L.507, No.335),
24 referred to as the Intangible Personal Property Tax Law, nor
25 does this chapter repeal the act of April 21, 1858 (P.L.385,
26 No.411), entitled "A further supplement to the act incorporating
27 the City of Philadelphia," or the act of January 4, 1859
28 (P.L.828, No.765), entitled "An act to enable the city of
29 Pittsburgh to raise Additional Revenue."
30 § 8306. Dates construed as mandatory.
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1 All dates specified in this chapter for the performance of
2 any acts or duties shall be construed to be mandatory and not
3 discretionary with the officials or other persons who are
4 designated by the provisions of this chapter to perform such
5 acts or duties.
6 § 8307. Continuation of duties of assessors.
7 (a) Assessments.--The county assessor or in cities of the
8 first class, the Board of Revision of Taxes shall continue to
9 assess, rate and value all subjects and objects of local
10 taxation in accordance with the act of December 31, 1965
11 (P.L.1257, No.511), known as The Local Tax Enabling Act, and by
12 the act of June 17, 1913 (P.L.507, No.335), referred to as the
13 Intangible Personal Property Tax Law, and this chapter.
14 (b) Employees.--Political subdivisions may continue to
15 appoint and pay employees for the annual preparation of a list
16 of residents or inhabitants pursuant to the act of July 19, 1951
17 (P.L.1026, No.216), entitled, as amended, "An act authorizing
18 political subdivisions, other than cities of the first and
19 second classes and school districts of the first class and first
20 class A, to appoint and pay the compensation of employes to make
21 an assessment list of all inhabitants or residents thereof over
22 eighteen years of age, for taxation purposes."
23 SUBCHAPTER B
24 SUBJECTS OF LOCAL TAXATION AND EXEMPTIONS
25 Sec.
26 8311. Subjects of taxation.
27 8312. Exemptions from taxation.
28 8313. Validation of exemptions.
29 § 8311. Subjects of taxation.
30 (a) General rule.--All real property of any description,
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1 improved or unimproved, shall be valued and assessed as provided
2 in this chapter and unless exempt from taxation under this
3 chapter shall be subject to real property taxation by any
4 political subdivision at the annual rate.
5 (b) Equipment in establishments.--
6 (1) Machinery, tools, appliances and other equipment
7 contained in any mill, mine, manufactory or industrial
8 establishment shall not be considered or included as part of
9 real property in determining the value of such mill, mine,
10 manufactory or industrial establishment.
11 (2) No office type construction of whatever kind shall
12 be excluded from taxation but shall be considered a part of
13 real property subject to taxation as provided in subsection
14 (a).
15 (3) That portion of a steel, lead, aluminum or like
16 melting and continuous casting structure which encloses,
17 provides shelter or protection from the elements for the
18 various machinery, tools, appliances, equipment, materials or
19 products involved in the mill, mine, manufactory or
20 industrial process shall be considered as part of real
21 property subject to taxation as provided in subsection (a).
22 (c) House trailers and mobile homes.--For the purposes of
23 this chapter, real property shall include all house trailers and
24 mobile homes permanently attached to land or connected with
25 water, gas, electric or sewage facilities. Any house trailer or
26 mobile home upon which a real property tax is levied by any
27 political subdivision shall not be subject to any tax not levied
28 on any other real property in the political subdivision except
29 that such property shall be deemed tangible personal property
30 with respect to Article II of the act of March 4, 1971 (P.L.6,
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1 No.2), known as the Tax Reform Code of 1971.
2 (d) Farmlands and forest land.--Farmland and forest land
3 shall be valued and assessed in the same manner as provided in
4 this chapter for real property unless such land falls within the
5 provisions of the act of January 13, 1966 (1965 P.L.1292,
6 No.515), entitled "An act enabling certain counties of the
7 Commonwealth to covenant with land owners for preservation of
8 land in farm, forest, water supply, or open space uses," or the
9 act of December 19, 1974 (P.L.973, No.319), known as the
10 Pennsylvania Farmland and Forest Land Assessment Act of 1974,
11 and the owner contracts or applies for a valuation and
12 assessment under the terms of and subject to the approvals
13 required by those acts.
14 (e) Utility realty.--Utility realty as defined in Article
15 XI-A of the Tax Reform Code of 1971, shall be valued and
16 assessed in the same manner as provided in this chapter for real
17 property.
18 § 8312. Exemptions from taxation.
19 (a) General rule.--The following property shall be exempt
20 from local taxation:
21 (1) All parsonages, rectories, churches, meetinghouses,
22 or other actual places of regularly stated religious worship
23 with the ground thereto annexed and necessary for the
24 occupancy and enjoyment of the same.
25 (2) All actual places of burial, including burial
26 grounds and all mausoleums, vaults, crypts or structures
27 intended to hold or contain the bodies of the dead, when used
28 or held by a person or organization deriving no private or
29 corporate profit therefrom and no substantial part of, whose
30 activity consists of selling personal property in connection
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1 therewith.
2 (3) All hospitals, universities, colleges, seminaries,
3 academies, associations and institutions of learning,
4 benevolence or charity, including fire and rescue stations,
5 founded, endowed and maintained by public or private charity,
6 if the entire revenue derived by the same be applied to the
7 support and to increase the efficiency and facilities
8 thereof, the repair and the necessary increase of grounds and
9 buildings thereof, and for no other purpose, and that the
10 property of associations and institutions of benevolence or
11 charity be necessary to and actually used for the principal
12 purposes of the institution and shall not be used in such a
13 manner as to compete with commercial enterprise.
14 (4) All schoolhouses, belonging to any political
15 subdivision, with the ground thereto annexed and necessary
16 for the occupancy and enjoyment of the same, actually and
17 regularly used for such purposes, except that there shall be
18 no exemption from assessments or charges for improvement for
19 grading, paving, curbing, macadamizing, maintenance or
20 improvement of streets or roads and constructing sewers and
21 sidewalks and other municipal improvements abutting land
22 owned by the school district.
23 (5) All courthouses and jails with the ground thereto
24 annexed and necessary for the occupancy and enjoyment of the
25 same.
26 (6) All public parks when owned and held by trustees for
27 the benefits of the public and actually and regularly used
28 for amusements, recreation, sports and other public purposes
29 without profit.
30 (7) All other public property actually and regularly
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1 used for public purposes and other property otherwise taxable
2 which is owned or held by an agency of the Government of the
3 United States. However, neither this law nor any other law
4 shall be construed to exempt from taxation any privilege, act
5 or transaction conducted upon public property by persons or
6 entities which would be taxable if conducted upon nonpublic
7 property regardless of the purpose or purposes for which such
8 activity occurs, even if conducted as agent for or lessee of
9 any public authority.
10 (8) All real property owned and occupied by any branch,
11 post or camp of honorably discharged servicemen or
12 servicewomen and actually and regularly used for benevolent,
13 charitable or patriotic purposes.
14 (9) All real property owned by one or more institutions
15 of purely public charity actually and regularly used and
16 occupied partly by such owner or owners and partly by other
17 institutions of purely public charity and necessary for the
18 occupancy and enjoyment of such institutions so using it.
19 (10) All real property actually and regularly used as
20 playgrounds, with the equipment and grounds thereto annexed,
21 necessary for the occupancy and enjoyment of the same,
22 founded, endowed or maintained by public or private charity,
23 which apply their revenue to the support and repair of such
24 playgrounds and to increase the efficiency and facilities
25 thereof, either in grounds or buildings, or otherwise, and
26 for no other purpose, and owned, leased, possessed or
27 controlled by public school boards or properly organized and
28 duly constituted playground associations and approved and
29 accepted by the governing body, or the chief assessor of the
30 county in which said playgrounds are situated as such
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1 playgrounds.
2 (11) All buildings owned and occupied by free, public,
3 nonsectarian libraries and the land on which they stand and
4 that which is immediately and necessarily appurtenant
5 thereto; if the net receipts of such corporation or
6 association from rentals shall be used solely for the purpose
7 of maintaining the said library.
8 (12) All buildings actually and regularly used for
9 public museums, art galleries or concert music halls and not
10 used for private or corporate profit, together with the
11 ground thereto annexed and necessary for the occupancy and
12 enjoyment of the same. Except that in the case of concert
13 music halls used partly for exempt purposes and partly for
14 nonexempt purposes that part measured either in area or in
15 time, whichever is the lesser, which is used for nonexempt
16 purposes, shall be valued, assessed and subject to taxation.
17 (13) All real property used for public limited access
18 highways and maintained by public funds.
19 (14) All real property of war veterans who are blind,
20 paraplegic, have suffered the loss of two or more limbs as a
21 result of military service or has a 100% service-connected
22 permanent disability and who are in need of an exemption from
23 payment of real estate taxes as determined by the State
24 Veteran's Commission pursuant to the act of June 21, 1963
25 (P.L.174, No.104), entitled, as amended, "An act granting and
26 regulating exemption from payment of real estate taxes by war
27 veterans in need thereof who are blind, paraplegic, have
28 suffered the loss of two or more limbs as a result of
29 military service or have a one hundred per cent permanent
30 disability; imposing duties on the State Veterans'
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1 Commission; and prohibiting the sale of certain real estate
2 for taxes after grant of an exemption."
3 (15) Public utility realty to the extent such exemption
4 is authorized and conforms to the requirements prescribed by
5 section 4 of Article VIII of the Constitution of Pennsylvania
6 and as may be implemented by Article XI-A of the act of March
7 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
8 (16) New single and multiple dwellings constructed for
9 residential purposes and improvements to existing unoccupied
10 dwellings or improvements to existing structures for purposes
11 of conversion to dwellings, until:
12 (i) occupied;
13 (ii) conveyed to a bona fide purchase; or
14 (iii) one year from the first day of the month in
15 which falls the 60th day after which the building permit
16 was issued or, if no building permit or other
17 notification of improvement was required, then from the
18 date construction commenced.
19 The initial assessment of any multiple dwelling because of
20 occupancy shall be upon such proportion which the value of
21 the occupied portion bears to the value of the entire
22 multiple dwelling.
23 (17) The improvements to certain deteriorated
24 residential property which qualify for a temporary exemption
25 pursuant to the act of July 9, 1971 (P.L.206, No.34), known
26 as the Improvement of Deteriorating Real Property or Areas
27 Tax Exemption Act.
28 (18) The improvements to contain deteriorated
29 industrial, commercial and other business property which
30 qualify for a temporary exemption pursuant to the act of
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1 December 1, 1977 (P.L.237, No.76), known as the Local
2 Economic Revitalization Tax Assistance Act.
3 (19) Silos used predominantly for processing or storage
4 of animal feed incidental to operation of the farm on which
5 the silo is located shall not be included in determining the
6 value of real estate used predominantly as a farm.
7 (b) Limitations.--Except as otherwise provided in subsection
8 (a)(11), all real property, other than that which is actually
9 and regularly used and occupied for the purpose specified in
10 subsection (a), and all such property from which any income or
11 revenue is derived, other than from recipients of the bounty of
12 the institution or charity, shall be subject to taxation, except
13 where exempted by law for State purposes.
14 (c) Title to property.--Except as otherwise provided in
15 subsection (a)(10) and except as to property exempt from local
16 taxation in subsection (a)(14), all real property, actually and
17 regularly used and occupied for the purposes specified in
18 subsection (a) shall be subject to taxation, unless the person
19 or persons, associations or corporation, so using and occupying
20 the same, shall be seized of the legal or equitable title in the
21 realty absolutely.
22 (d) Intent.--It is the intent of this section and section
23 8311 (relating to subjects of taxation) that all property,
24 including public property, is subject to taxation unless this
25 section excludes such property from taxation.
26 § 8313. Validation of exemptions.
27 (a) Exemption validation certificate.--
28 (1) No exemption of property from local taxation shall
29 be valid unless the owner or owners thereof shall have
30 submitted to the chief assessor of the county in which such
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1 property is situate a uniform exemption validation
2 certificate for all counties, under oath, identifying the
3 property in question and describing its current use, and
4 unless the actual use clearly establishes that the claimed
5 exemption is applicable, the basis upon which the exemption
6 is claimed.
7 (2) Such certificates shall be distributed to owners of
8 presently tax-exempt property by the chief assessor for the
9 first year in which assessments under this chapter shall be
10 effective. These certificates shall be returnable within 60
11 days of the closing of the assessment roll. For assessment
12 years following the initial assessment year under this
13 chapter, the chief assessor shall not less than every five
14 years distribute certificates to accurately update the
15 assessment roll.
16 (b) Uniform certificate.--The form for the exemption
17 certificate shall be prepared by the State Tax Equalization
18 Board and distributed to county assessment offices for the use
19 of property owners.
20 (c) Multiple properties.--A person owning in a county more
21 than one parcel of property for which exemption is to be claimed
22 shall be permitted to submit to the chief assessor of such
23 county a single such certificate, completed in a manner as to
24 incorporate by reference an attachment wherein is listed and
25 identified each such individual parcel.
26 (d) Multiple uses.--With respect to parcels of property,
27 portions of which are devoted to different uses, such statement
28 shall identify and describe such different portions and uses,
29 and exemptions shall apply only to such portion or portions of
30 the premises as are devoted to an exempt use.
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1 (e) Change in use.--In the event the use of a parcel of
2 property changes from an exempt use to a nonexempt use, the
3 property shall be assessed from the date of its change on a pro
4 rata basis for the assessment year except that the taxable
5 status of utility realty for each tax year shall be determined
6 as of the end of the preceding calendar year and not otherwise.
7 SUBCHAPTER C
8 COUNTY ASSESSMENT OFFICE
9 Sec.
10 8321. Chief assessor.
11 8322. Duties of chief assessor.
12 8323. Assessors and other employees.
13 8324. Duties of assessors and other employees.
14 8325. Compelling action by mandamus.
15 § 8321. Chief assessor.
16 (a) Appointment.--Except in cities of the first class, in
17 each county there shall be a chief assessor appointed by a
18 governing body of the county. Two or more counties may jointly
19 appoint a chief assessor. After January 4, 1984, no person shall
20 serve or be appointed as chief assessor unless he has been
21 certified by the State Tax Equalization Board pursuant to
22 section 8386 (relating to certification and training of
23 directors and assessors).
24 (b) Other employment.--The chief assessor shall not serve as
25 a member of the Board of Assessment Appeals or be employed by
26 the Commonwealth, by any political subdivision thereof or by a
27 municipality, authority, county or city of the first class in
28 any other capacity.
29 (c) Compensation and expenses.--Except in cities of the
30 first class the appointing body shall fix the salary of the
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1 chief assessor and shall appropriate annually to the assessment
2 office such funds as may be necessary for payment of salaries
3 and other expenses in the operation of the assessment office.
4 Where two or more counties jointly appoint a chief assessor,
5 they shall agree upon their proportionate annual share of the
6 salaries and other expenses required to operate the assessment
7 offices under his supervision. In cities of the first class,
8 city council shall fix the salary of assessors and appropriate
9 annually such funds as may be necessary for the operation of the
10 assessment office.
11 (d) Legal counsel.--Except in cities of the first class the
12 appointing body shall provide legal counsel to the chief
13 assessor and that counsel shall not be employed by the Board of
14 Assessment Appeals of that county in any capacity. In cities of
15 the first class, counsel shall be appointed by the Board of
16 Revision of Taxes.
17 § 8322. Duties of chief assessor.
18 The chief assessor or, in cities of the first class, the
19 Board of Revision of Taxes shall:
20 (1) Make or supervise the making of all assessments and
21 valuations of property for tax purposes in the county.
22 (2) Pass upon and determine the amount of property of
23 any owner entitled to exemption from taxation.
24 (3) Direct and supervise the activities of the assessors
25 and other employees employed to perform the property
26 assessment function, other than the Board of Assessment
27 Appeals and its employees.
28 (4) Establish, within the limits of this chapter, the
29 form of the property assessment roll of the county and the
30 tax duplicates to be prepared therefrom, and prepare or cause
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1 to be prepared such assessment roll and tax duplicates.
2 (5) Establish and maintain on a current basis a
3 permanent records system as follows:
4 (i) Tax maps of the entire county drawn to scale or
5 aerial maps, which maps shall indicate all property and
6 lot lines, set forth dimensions or areas, indicate
7 whether the land is improved, and identify the respective
8 parcels or lots by a system of numbers or symbols and
9 numbers whereby the ownership of such parcels and lots
10 can be ascertained by reference to the property records
11 and property owner's index.
12 (ii) Property records arranged geographically
13 according to the location of property on the tax maps,
14 which records shall set forth the location and
15 description thereof, the acreage or dimensions,
16 description of improvements, if any, the owner's name,
17 address and date of acquisition, the assessed valuation,
18 and the identifying number or symbol and number shown on
19 the tax map.
20 (iii) Property owner's index consisting of an
21 alphabetical listing of all property owners, setting
22 forth brief descriptions of each parcel or lot owned and
23 cross-indexed with the property records and the tax map.
24 (6) Negotiate such contracts and enter into such
25 contracts with such approvals as required by law as may be
26 necessary to establish and maintain the permanent records
27 system established under paragraph (5).
28 (7) Disclose to the owner of any assessed property, on
29 request, the method of valuing that property and the specific
30 calculation used to arrive at the assessed valuation.
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1 (8) Cooperate with the State Tax Equalization Board in
2 establishing modern assessment practices.
3 (9) Perform all other duties imposed upon the chief
4 assessor by this chapter.
5 (10) Comply with standards promulgated by the State Tax
6 Equalization Board as to fair and equitable assessment.
7 § 8323. Assessors and other employees.
8 (a) Appointment.--Except in cities of the first class, the
9 board of county commissioners shall, on the advice of the chief
10 assessor, appoint such assessors, clerks and other employees as
11 may be necessary to carry out the provisions of this chapter who
12 shall work under the supervision of the chief assessor. After
13 two years from the effective date of this chapter, no person
14 shall serve or be appointed as assessor except in cities of the
15 first class unless he has been certified by the State Tax
16 Equalization Board pursuant to section 8386 (relating to
17 certification and training of directors and assessors). In
18 cities of the first class, appointments of city employees shall
19 be made pursuant to civil service regulations in accordance with
20 the provisions of the Philadelphia Home Rule Charter. For
21 employees assigned by the School District of Philadelphia, the
22 appointments shall be made by the chief assessor after
23 consultation with the officials of the school district. In
24 cities of the first class, all existing and future positions of
25 real property assessing supervisors, assessors and deputy
26 assessors shall continue to be under civil service
27 classifications and regulations. All other city employee
28 classifications presently existing in the office of the present
29 Board of Revision of Taxes which are under civil service
30 regulations and jurisdiction shall remain so. All new city
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1 employees under the director of assessments shall be under civil
2 service classifications and subject to such regulations.
3 Employees assigned by the Philadelphia School District shall be
4 for duties in a general clerical category and in such numbers as
5 may be determined by the chief assessor and school district in
6 order to allocate a fair distribution of the operating costs of
7 the office to the school district.
8 (b) Compensation.--Except in cities of the first class, the
9 appointing body shall fix the salaries of the assessors, clerks
10 and other employees. In cities of the first class, salaries of
11 city employees shall be fixed pursuant to civil service
12 regulations and in accordance with the Philadelphia Home Rule
13 Charter. The salaries of employees of the Philadelphia School
14 District shall be fixed by the school district after
15 consultation with the chief assessor.
16 (c) Dismissal and suspension.--Subject to the limitations
17 provided in this chapter, assessors, clerks and employees may,
18 on the advice of the chief assessor, be dismissed or suspended
19 by the appointing body with due cause in accordance with the
20 personnel policies of the city or county.
21 § 8324. Duties of assessors and other employees.
22 The assessors and other employees assigned to the assessment
23 function shall, under the supervision of the chief assessor or,
24 in first class cities, the Board of Revision of Taxes, perform
25 such duties as may be assigned to them by the chief assessor or
26 the board.
27 § 8325. Compelling action by mandamus.
28 (a) General rule.--Any taxpayer or political subdivision may
29 bring an action in mandamus to compel the chief assessor, the
30 Board of Revision of Taxes, the governing body, or the board of
19830H0558B0626 - 20 -
1 judges of the courts of common pleas of Philadelphia county to
2 comply with this chapter.
3 (b) Venue and jurisdiction.--The action authorized under
4 subsection (a) shall be brought in the court of common pleas of
5 the county where the defendant is required to perform his or its
6 duty and the court is authorized to retain jurisdiction and
7 control over such action until compliance with the provisions of
8 this chapter has been concluded.
9 SUBCHAPTER D
10 ASSESSMENT ROLL AND PROCEDURES
11 Sec.
12 8331. Preparation of assessment roll.
13 8332. Valuation and assessment of property.
14 8333. Notice of change in valuation.
15 8334. Additions and revisions to assessments.
16 8335. Tax rate.
17 § 8331. Preparation of assessment roll.
18 (a) General rule.--Annually, on or before July 15, the chief
19 assessor shall prepare an assessment roll or list of real
20 property, subject to local taxation, together with the value
21 placed upon each parcel or tract. In cities of the first class,
22 the Board of Revision of Taxes shall prepare a roll or list on
23 or before the third Monday in September.
24 (b) Exempt property.--All parcels or tracts of real
25 property, whether improved or unimproved, which by law are
26 exempt from taxation, shall also be listed and valued on the
27 same basis as taxable property.
28 (c) Form of roll.--The director shall determine the form of
29 the assessment roll and the order of listing of real property
30 except that the assessment roll shall show, for each political
19830H0558B0626 - 21 -
1 subdivision:
2 (1) The name and last known address of the last known
3 owner of each parcel or tract of real property.
4 (2) The location of each parcel or tract of real
5 property, with a description of such location sufficient to
6 identify it either by reference to a tax parcel number,
7 street address, account number or by metes and bounds from
8 clearly recognizable monuments.
9 (3) The value of each parcel or tract of real property
10 which may show separately the value of the land and the value
11 of any improvements thereon.
12 (d) Public inspection.--The current assessment roll and the
13 records referred to in section 8322(5) (relating to duties of
14 chief assessor) shall be open to public inspection during
15 regular business hours throughout the year. The working papers
16 used by assessors in preparation of the assessment roll shall
17 not be subject to public inspection. Upon written request the
18 chief assessor shall furnish to the property owner or other
19 aggrieved person a statement setting forth in reasonable detail
20 the basis of the assessment or valuation including the data
21 leading to the preparation of the assessment or valuation. Said
22 statement shall be furnished within a reasonable time after the
23 assessment roll is opened to public inspection.
24 (e) Public notice.--Upon completion of the assessment roll
25 but in no event later than August 1, the chief assessor shall
26 give notice by publication in at least one newspaper of general
27 circulation published in the county that the assessment roll has
28 been completed, and specifying the place and times when such
29 roll will be open for inspection and the time and procedures for
30 appealing from the assessments. In cities of the first class,
19830H0558B0626 - 22 -
1 the Board of Revision of Taxes shall give such notice by
2 publication in three newspapers of general circulation published
3 in the city upon the completion of the assessment roll or by the
4 fourth Monday in September.
5 § 8332. Valuation and assessment of property.
6 (a) General rule.--All real property shall be assessed at
7 100% of market value of such property and each chief assessor
8 or, in the first class cities, the Board of Revision of Taxes,
9 may as necessary, annually adjust property valuations to reflect
10 market value.
11 (b) Market value.--In determining market value, the price at
12 which any property may actually have been sold shall be
13 considered, but shall not be controlling. Instead, such selling
14 price estimated or actual shall be subject to revision by
15 increase or decrease to accomplish equalization with other
16 similar property within the county. Regression or other reliable
17 statistical analysis of value may be considered in determining
18 market value. The chief assessor may also consider the following
19 factors:
20 (1) Replacement cost less depreciation consisting of
21 physical deterioration and functional and economic
22 obsolescence.
23 (2) Capitalization of income.
24 (3) Market data comparison.
25 (c) Ground rent, dower or mortgage.--Real property shall be
26 valued without deduction for any ground rent, dower or mortgage
27 to which it may be subject except where there is no provision in
28 the ground rent deed requiring the lessee to pay the taxes on
29 the ground rent in which case the ground rent shall be valued
30 and assessed separately to the owner thereof.
19830H0558B0626 - 23 -
1 (d) Time limitations.--The initial valuation and assessment
2 of property to comply with this chapter shall be completed
3 within three years from the effective date of this chapter.
4 Valuation and assessments made within five years prior to the
5 effective date of this chapter which conform to the requirements
6 of this chapter shall constitute the valuation and assessments
7 required under this chapter.
8 (e) Assessment ratio.--The board of county commissioners may
9 not determine and establish a value of real property less than
10 market value.
11 § 8333. Notice of change in valuation.
12 (a) Delivery form.--Within five days of a change in value of
13 a property assessment from that value fixed in the assessment
14 roll of the preceding year and corrected after revision or when
15 a valuation had been fixed for which a separate valuation was
16 not previously fixed, the chief assessor of the Board of
17 Revision of Taxes shall cause to be mailed or delivered to each
18 owner of said property, at his last known address, a notice of
19 such change, stating:
20 (1) Amount of the new valuation.
21 (2) Amount of the old valuation.
22 (3) Amount of the new assessment.
23 (4) Amount of the old assessment.
24 (5) The right of any aggrieved person to appeal to the
25 board for relief by filing with the board within 40 days of
26 the date of such notice a statement in writing of such
27 intention of appeal designating the assessment or assessments
28 by which such person is aggrieved and the address to which
29 notice of when and where to appear for hearing of the appeal
30 shall be mailed. In cities of the first class, the appeal
19830H0558B0626 - 24 -
1 period shall be stated as within ten days of such notice.
2 (b) Taxing authorities.--When a change has been made in the
3 value or assessment of property as finally fixed in the
4 preceding assessment roll, or when the valuation or assessment
5 has been fixed of property for which a separate valuation or
6 assessment was not previously fixed, whether or not such change
7 or new valuation or assessment was made before or after an
8 appeal has been heard by the Board of Assessment Appeals or the
9 Board of Revision of Taxes, the chief assessor or the Board of
10 Revision of Taxes shall give notice of such changed or new
11 valuation or assessment to the political subdivision in which
12 the assessed property is located and to any additional taxing
13 authorities affected by such valuation by the same procedures as
14 provided for a property in subsection (a).
15 § 8334. Additions and revisions to assessments.
16 (a) Permitted changes.--The chief assessor may during the
17 tax years change the assessment or valuation on real property
18 when:
19 (1) Structural improvements are made to real property or
20 existing improvements are removed from real property.
21 However, maintenance, painting and normal repairs shall not
22 constitute a basis for change in valuation notwithstanding
23 the fact that the performance of such work may have been
24 reportable under section 8341 (relating to information on
25 improvements).
26 (2) The use of a parcel changes from an exempt use to a
27 nonexempt use or from a nonexempt use to an exempt use as
28 provided in section 8313(d) (relating to validation of
29 exemptions).
30 (3) A department or agency of the Commonwealth or a
19830H0558B0626 - 25 -
1 municipality has ordered a sewer connection ban because of a
2 lack of adequate sewage treatment facilities, the real estate
3 affected by the order shall be reassessed for the duration of
4 the order or for two years, whichever is the shorter period
5 of time. For the purposes of this section, the phrase
6 "affected by the order" shall be defined as the application
7 for a building permit and the denial to the applicant of
8 permission to proceed with the building or construction
9 because of a sewer ban order. The reassessment shall be based
10 on the best use of the land during the period of
11 reassessment.
12 (4) Buildings are destroyed or substantially damaged by
13 fire, flood or other factors causing a decline in value
14 taking into account the change in value of the property for
15 that part of the assessment year subsequent to such
16 destruction, substantial damage or decline in value.
17 Following such revision, the chief assessor or the Board of
18 Revision of Taxes shall order an appropriate refund of taxes
19 due or paid.
20 (5) Property which had been omitted and property which
21 had been subject to any errors of law, fact or judgment in
22 its original valuation.
23 (6) A parcel of land is divided and conveyed away in
24 smaller parcels.
25 (b) Interim assessments.--Notwithstanding section 8333(a)
26 (relating to notice of change in valuation) and subject to
27 subsection (a), the chief assessor or the Board of Revision of
28 Taxes is authorized to make additions and revisions to the
29 assessment roll property subject to local taxation, so long as
30 the notice provisions of section 8333 are complied with. All
19830H0558B0626 - 26 -
1 additions and revisions shall be a supplement to the assessment
2 roll for levy and collection of taxes for the tax year for which
3 the assessment roll was originally prepared, in addition to
4 being added to the assessment roll for the following calendar or
5 fiscal tax years. The date on which said addition or revision
6 was added to the assessment roll shall be the effective date for
7 the assessment.
8 § 8335. Tax rate.
9 (a) Division of tax bill.--Each political subdivision
10 levying a real property tax on the first assessment prepared
11 under section 8331 (relating to preparation of assessment roll)
12 based upon the valuations and assessments prepared under section
13 8332 (relating to valuation and assessment of property) shall,
14 for the first year adopt a total tax rate consisting of two
15 parts:
16 (1) A rate, which shall be identified as such,
17 sufficient to yield the total amount of taxes levied for the
18 immediately preceding fiscal year.
19 (2) A rate, which shall be identified as such,
20 sufficient to yield any increase in tax revenues. The total
21 tax rate shall be identified as the sum of the two parts.
22 (b) Tax rule limitation.--For the first year a political
23 subdivision levies a real property tax on the assessments
24 prepared under this chapter and for the first year it levies a
25 real property tax on assessments made as a result of a
26 countywide revision of assessments on real property, total real
27 property tax revenues collected by each subdivision except
28 school districts shall not be increased over its total real
29 property tax revenues collected during the immediately preceding
30 fiscal year by more than 5%. For school districts, the total
19830H0558B0626 - 27 -
1 real property tax revenues shall not be increased over the total
2 real property tax revenues collected during the immediately
3 preceding year by more than 10%.
4 (c) Improvements exempted.--For the purpose of determining
5 the total amount of taxes to be levied on newly constructed
6 buildings or structures or on increased valuations based on new
7 improvements made to existing structures need not be considered
8 for the tax year. Such amount, however, shall be added to that
9 year's total amount solely for the purpose of using it as a base
10 against the total amount of taxes to be levied the following
11 year.
12 (d) Subsequent rate increase.--In the second year and
13 succeeding years following the first assessment prepared in
14 accordance with section 8331 and the filing and publication of
15 the tax rate thereunder, the political subdivision, upon good
16 cause determined as a result of budget hearings held pursuant to
17 the appropriate municipal code, may decrease the said tax rate
18 fixed pursuant to subsection (a) but may not increase the said
19 tax rate by more than 10% of the tax rate fixed for the
20 preceding year or by the percentage of increase for the year
21 preceding as reflected in the Consumer Price Index for
22 Pennsylvania as published by the United States Bureau of Labor
23 Statistics, whichever is greater, unless such rate increase
24 shall be submitted for approval in a referendum pursuant to
25 subsection (e).
26 (e) Referendum.--The legislative body of the political
27 subdivision shall, in the manner provided by the election laws
28 of the Commonwealth, submit the question of increasing the tax
29 rate to the electorate at a special election held for such
30 purpose. The results of the election shall be tabulated by the
19830H0558B0626 - 28 -
1 proper election officers of each county who shall certify to the
2 county board of elections whether the majority of persons voting
3 on the question voted "yes" or "no" on such question who shall
4 certify the results thereof to the legislative body of the
5 political subdivision.
6 SUBCHAPTER E
7 SPECIAL PROVISIONS ON ASSESSMENTS
8 Sec.
9 8341. Information on improvements.
10 8342. Registration of deeds.
11 8343. Duties of recorder of deeds.
12 8344. Lands divided by municipal boundary lines.
13 8345. Annexed lands.
14 8346. Minerals and mineral rights.
15 8347. Property of decedents' estates.
16 8348. House trailers and mobile homes.
17 8349. Information on income-producing property.
18 § 8341. Information on improvements.
19 (a) Improvements under building permit.--Every political
20 subdivision issuing building permits shall keep a record of each
21 building permit issued and, on or before the first Monday of
22 each month, shall file the record or copy thereof in the
23 assessment office of the county in which the political
24 subdivision is located. The county shall provide for the
25 issuance of building permits in political subdivisions that do
26 not issue such permits.
27 (b) Other improvements.--Any person making improvements
28 other than repairs specified in section 8334 (relating to
29 additions and revisions to assessments) aggregating $1,000 or
30 more in value annually to any real property, who is not required
19830H0558B0626 - 29 -
1 to obtain a building permit from a political subdivision within
2 30 days of commencing such improvements, shall furnish notice to
3 the director on such improvements.
4 (c) Contents of record or notice.--The building permit
5 record and notice required under subsections (a) and (b) shall
6 contain the name and address of the owner and a description
7 sufficient to identify the property involved, the nature and
8 cost of the improvements and, in the case of the building permit
9 record, the date of issuance of the building permit.
10 (d) Penalty.--Any person who willfully fails to comply with
11 subsection (a) or (b) or who willfully falsifies information
12 furnished in accordance with subsection (c) commits a summary
13 offense and shall, upon conviction, be sentenced to pay a fine
14 not exceeding $300.
15 § 8342. Registration of deeds.
16 (a) General rule.--Every grantee of real property shall
17 register the deed of conveyance in the assessment office of the
18 county in which the property is assessed within 30 days of the
19 date of conveyance.
20 (b) Exception.--Registration of a deed under subsection (a)
21 shall not be required if it was previously recorded in the
22 office for the recording of deeds for such county.
23 (c) Penalty.--Any person who willfully fails to comply with
24 this section commits a summary offense and shall, upon
25 conviction, be sentenced to pay a fine not exceeding $300.
26 § 8343. Duties of recorder of deeds.
27 (a) General rule.--The recorder of deeds of each county
28 shall keep a record of every deed or conveyance of land in said
29 office entered in his office for recording and, on or before the
30 first Monday of each month, shall file the record or a copy
19830H0558B0626 - 30 -
1 thereof in the assessment office of the county together with the
2 recorder's certificate appended thereto that such record is
3 correct.
4 (b) Contents of record.--The record required under
5 subsection (a) shall contain the following information:
6 (1) Names of the grantor and grantee.
7 (2) Complete post office address of the grantee.
8 (3) Consideration for the conveyance.
9 (4) Location of the property as to city, borough, town,
10 township and if applicable, ward.
11 (5) Acreage of the land conveyed, if mentioned.
12 (6) Lot or other number or numbers by which the land is
13 designated on a recorded plan, if any.
14 § 8344. Lands divided by municipal boundary lines.
15 (a) General rule.--Where lands are divided by boundary lines
16 of political subdivisions, the portion of the land located in a
17 particular political subdivision shall be assessed therein
18 without regard for the location of any building or buildings of
19 such land.
20 (b) Buildings.--Where buildings are divided by boundary
21 lines of political subdivisions, the building shall be assessed
22 in the political subdivision where the larger portion of the
23 building is located except that the owner of a residence, by
24 written notice of election to the chief assessor of each county
25 in which any portion of the residence is located, may elect to
26 have the residence assessed wholly in a particular subdivision
27 which election shall be binding on the electing owner and future
28 owners of such residence.
29 § 8345. Annexed lands.
30 Where lands located in one county are annexed to a political
19830H0558B0626 - 31 -
1 subdivision located in another county, the lands shall be
2 assessed by the county in which the land is located and the
3 assessment office shall record the same in a separate assessment
4 book. The owners of property so assessed shall have the same
5 rights of appeal as any other taxable in the same county.
6 § 8346. Minerals and mineral rights.
7 (a) Separate assessment.--Minerals and the surface shall be
8 assessed separately.
9 (b) Surface divided by municipal boundary lines.--Where the
10 surface of land is divided by boundary lines of political
11 subdivisions and the ownership of the surface has been severed
12 from the ownership of underlying minerals, each division of the
13 minerals shall be assessed in the political subdivision in which
14 it actually lies.
15 § 8347. Property of decedents' estates.
16 Where any person shall die leaving real property, which, by
17 the existing laws of this Commonwealth is subject to local
18 taxation such property, so long as the same shall belong to the
19 estate of such deceased person, may be assessed in the name of
20 the decedent or in the name of his administrator, executor or
21 his heirs generally, or in the name of any of the
22 administrators, executors or heirs, and in assessing it in the
23 names of the executors, administrators or heirs, it shall not be
24 necessary to designate them by their christened or surnames.
25 § 8348. House trailers and mobile homes.
26 (a) Assessed in owner's name.--House trailers and mobile
27 homes subject to real property taxation shall be assessed and
28 taxed in the manner of the owner.
29 (b) Movement of unit.--Whenever a unit is moved into a
30 political subdivision or is moved from one location to another,
19830H0558B0626 - 32 -
1 whether or not within the same political subdivision, the owner
2 of the unit shall furnish to the chief assessor within 30 days
3 from the date of occupancy at the new location the following:
4 (1) Year, make, model and serial number of the unit.
5 (2) Size of unit.
6 (3) Name of owner of land on which unit is located.
7 (4) Name and mailing address of owner of unit.
8 (c) Operator's record.--All mobile home operators shall
9 maintain a record of all leases to mobile home or trailer owners
10 which record shall be open for inspection at all reasonable
11 times by the chief assessor. The record shall consist of the
12 following:
13 (1) Year, make, model and serial number of the unit.
14 (2) Size of unit.
15 (3) Name of owner of land on which unit is located.
16 (4) Name and mailing address of owner of unit.
17 (5) Last prior address of owner of unit.
18 On or before the first Monday of each month, the mobile home
19 court operators shall send the record to the assessment office
20 of the arrivals and departures of units in his court during the
21 prior month.
22 (d) Notice of removal requirements.--The chief assessors
23 shall notify the owner in writing that it shall be unlawful to
24 remove the unit from the taxing district without first having
25 obtained a removal permit from the local tax collector.
26 (e) Issuance of removal permit.--The local tax collector
27 shall forthwith issue a removal permit upon application therefor
28 during normal business hours whenever a fee of $2 and all taxes
29 levied and assessed on the unit to be removed are paid. These
30 taxes shall be pro rated as of the date of the application for
19830H0558B0626 - 33 -
1 the removal permit and refunds share be paid.
2 (f) Penalty.--
3 (1) Any person removing a unit from the taxing district
4 without first having obtained a removal permit commits a
5 summary offense and shall, upon conviction, be sentenced to
6 pay a fine not exceeding $300, or to imprisonment not
7 exceeding 30 days, or both.
8 (2) Any person not filing a report in violation of
9 subsection (b) or (c) commits a summary offense and shall,
10 upon conviction, be sentenced to pay a fine not exceeding
11 $300, or to imprisonment not exceeding 30 days, or both.
12 § 8349. Information on income-producing property.
13 (a) Purpose.--This section is intended to provide
14 information for the chief assessor in valuing income-producing
15 properties more properly by a capitalization approach. The
16 statements transmitted to the assessment office shall be kept
17 confidential. The statements shall not be placed on the
18 assessment roll nor shall they be subject to public inspection
19 as provided for other documents in section 8331(d) (relating to
20 preparation of assessment roll).
21 (b) Information required.--Upon the beginning of a
22 countywide or, in a first class city, a revision of assessments,
23 the chief assessor may require each owner or person assessed of
24 income-producing property to transmit to the county assessment
25 office the following information:
26 (1) The annual gross rental income, including all
27 overage payments which may be shown separately. Overage is
28 the amount paid in addition to the contract rent which is
29 based on the gross or net sales of the property.
30 (2) The number of rental units, if applicable.
19830H0558B0626 - 34 -
1 (3) The operating expenses relating to the management
2 and maintenance of the real estate involved.
3 (c) Filing.--The information statement in subsection (b)
4 shall be filed by the date established by the chief assessor.
5 (d) Form.--The form for such information shall be
6 prescribed, prepared and furnished to the persons in subsection
7 (b) by the assessment office.
8 (e) Penalty.--Any person or officer who willfully and
9 corruptly makes a false and fraudulent statement on the
10 information statement provided for in subsection (b) commits a
11 summary offense and shall, upon conviction, be sentenced to pay
12 a fine not exceeding $300, or to imprisonment not exceeding 90
13 days, or both.
14 SUBCHAPTER F
15 BOARD OF ASSESSMENT APPEALS
16 Sec.
17 8361. Definition.
18 8362. Creation of board.
19 8363. Powers and duties of board.
20 8364. Board operation.
21 8365. Appeals.
22 8366. Hearings.
23 8367. Correction of assessment roll.
24 8368. Collection of taxes.
25 8369. Tax refunds and credits.
26 § 8361. Definition.
27 As used in this subchapter, the word "board" means the Board
28 of Assessment Appeals or, in cities of the first class, the
29 Board of Revision of Taxes.
30 § 8362. Creation of board.
19830H0558B0626 - 35 -
1 (a) Composition.--There is hereby created in each county a
2 Board of Assessment Appeals to be composed of not less than
3 three nor more than seven members. In a city of the first class
4 the Board of Assessment Appeals shall be the Board of Revision
5 of Taxes which shall be composed of seven members.
6 (b) Appointment of members.--The members shall be appointed
7 by the governing body of the county or, in the case of cities of
8 the first class, by the board of judges of the courts of common
9 pleas of the City of Philadelphia and vacancies shall be filled
10 by the appointing body for the unexpired terms. In no event
11 shall any member of the appointing body serve concurrently on
12 the board.
13 (c) Terms of members.--Except in cities of the first class,
14 the members shall serve for terms of four years each and until
15 their successors have been appointed and qualified. In cities of
16 the first class, the members shall serve for terms of six years
17 each and until their successors have been appointed and
18 qualified.
19 (d) Other employment.--Except for members of the Board of
20 Revision of Taxes the members shall not be employed by the
21 Commonwealth, by any political subdivision thereof, or by any
22 municipal authority in any other capacity.
23 (e) Compensation and expenses.--Except in cities of the
24 first class the appointing body shall fix the compensation of
25 the members and shall appropriate annually to the board such
26 funds as may be necessary for the payment of salaries and other
27 expenses in carrying out the duties of the board. In cities of
28 the first class the city council shall fix the salary of the
29 members and shall appropriate annually to the board such funds
30 as may be necessary for the payment of salaries and other
19830H0558B0626 - 36 -
1 expenses in carrying out the duties of the board.
2 (f) Legal counsel.--Except in cities of the first class, the
3 appointing body shall provide separate counsel to the board who
4 shall not be employed by the county in any other capacity. Such
5 counsel shall appear for the board and represent them in appeals
6 and shall advise the board regarding its powers and duties, the
7 rights of citizens and the best methods of legal procedure for
8 carrying out the duties of the board.
9 § 8363. Powers and duties of board.
10 The board shall:
11 (1) Hear and determine appeals from assessments made by
12 the chief assessor.
13 (2) Adopt rules of procedure, not inconsistent with the
14 provisions of this chapter, with respect to the hearing and
15 determination of appeals.
16 § 8364. Board operation.
17 (a) Organization.--The members of the board shall meet and
18 organize as a board by the selection of a chairman. In cities of
19 the first class, the members of the Board of Revision of Taxes
20 shall meet and organize as a board to select a chairman, vice
21 chairman and secretary from among its members and, thereafter,
22 whenever a vacancy shall occur in any of such offices the board
23 shall meet and select one of its members to fill such offices.
24 Each member of the Board of Revision of Taxes selected as an
25 officer shall hold such office until the expiration of his term
26 as member of the Board of Revision of Taxes.
27 (b) Assignment.--The board may sit en banc or in panels of
28 not less than three members. The chairman shall, insofar as
29 practicable, assign the members of the board to panels in such
30 fashion that each member sits substantially the same number of
19830H0558B0626 - 37 -
1 times as each other member. The chairman or his designee shall
2 preside over the panel.
3 (c) Decisions.--A majority vote of the members of a panel
4 shall constitute a decision of the board.
5 (d) En banc proceeding.--On the initiative of the board or
6 at the request of either party, in appeals heard by a panel, the
7 board may allow reargument before the board en banc. Such action
8 will be taken only for compelling and persuasive reasons. In en
9 banc proceedings, a majority vote of all the members of the
10 board shall constitute a decision of the board.
11 (e) Meetings.--The board or the panels shall meet from time
12 to time at the call of the chairman or his designee for the
13 conduct of hearings and the affairs of the board.
14 (f) Decisions.--All decisions of the board shall be recorded
15 in writing and shall be open to the public.
16 § 8365. Appeals.
17 (a) General rule.--
18 (1) Any person aggrieved by any assessment whether or
19 not the value thereof shall have been changed since the
20 preceding annual assessment, or any taxing district having an
21 interest therein may appeal to the board for relief.
22 (2) If the appeal is taken from an assessment which has
23 not been changed since the preceding annual assessment, it
24 shall be filed within 30 days after the published notice of
25 the closing of the assessment roll as provided in section
26 8331(e) (relating to preparation of assessment roll). In
27 cities of the first class, the appeal shall be filed by the
28 first Monday in October.
29 (3) If the appeal is taken from an assessment which has
30 been changed since the preceding annual assessment, it shall
19830H0558B0626 - 38 -
1 be filed within 40 days after the special notice of new or
2 revised assessment has been sent as provided in section 8333
3 (relating to notice of change in valuation). In cities of the
4 first class, the appeal shall be filed within ten days after
5 the special notice has been sent.
6 (b) Contents of appeal.--The appeal filed with the board
7 under subsection (a) shall set forth:
8 (1) The assessment or assessments by which such person
9 feels aggrieved.
10 (2) The address to which the board shall mail notice of
11 the time and place of hearing.
12 (c) Political subdivisions.--Any political subdivision which
13 feels aggrieved by the assessment or exemption of any property
14 within its geographical boundaries shall have the same rights of
15 appeal as a taxable with respect to his property and shall have
16 the right of appeal from any decision of the board even though
17 it was not a party to the proceedings.
18 (d) Failure to appeal.--Except as permitted by the act of
19 May 21, 1943 (P.L.349, No.162), entitled, as amended, "An act
20 requiring political subdivisions to refund certain taxes,
21 license fees, penalties, fines or moneys paid thereto, and
22 providing procedure for obtaining such refunds," no person and,
23 except as otherwise specifically provided in subsection (c), no
24 political subdivision shall be permitted to question any
25 assessment before the board in any year unless an appeal was
26 filed pursuant to the requirements of subsections (a) and (b)
27 and no person or political subdivision shall be permitted to
28 question before the board any assessment not designated in the
29 appeal.
30 (e) Review of board decision.--Any person who was a party to
19830H0558B0626 - 39 -
1 a proceeding before the board and any political subdivision
2 aggrieved by a decision of the board may file an appeal with the
3 court of common pleas of the respective county within 30 days of
4 the date of the decision of the board.
5 (f) Class action.--For the purpose of assessment appeals
6 under this chapter, the term "person" shall include, in addition
7 to that provided by law, a group of two or more persons acting
8 in behalf of a class of persons similarly situated with regard
9 to the assessment.
10 § 8366. Hearings.
11 (a) Time.--The board shall meet to hear appeals as follows:
12 (1) In the case of appeals in which there has been no
13 change in the assessment from the preceding assessment year,
14 on the first business day following the last date for appeal
15 after publication of notice of completion of the assessment
16 roll and continuing thereafter until all appeals have been
17 heard and decided.
18 (2) In the case of appeals in which there is a new or
19 revised assessment from the preceding assessment year, from
20 time to time as may be necessary after compliance with the
21 notice provisions in section 8333 (relating to notice of
22 change in valuation) and in subsection (b).
23 (3) Other than appeals from assessments made pursuant to
24 section 8333, all appeals shall be heard and acted upon not
25 later than November 1. All appeals under section 8334
26 (relating to additions and revisions to assessments), shall
27 be heard and acted upon within 120 days from the date the
28 addition or revision to the roll was made.
29 (4) With the approval of the court of common pleas, upon
30 good cause shown, the board may extend the time for the
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1 hearing process notwithstanding the provisions of this
2 section.
3 (5) In cities of the first class, all appeals shall be
4 heard and acted upon no later than January 25 of the year in
5 which taxes will be levied against the assessments.
6 (b) Notice.--The board shall notify appellant of the time
7 and place of hearing on the appeal by depositing written notice
8 in the mail, addressed to appellant at his last known post
9 office address, not later than the 20th day preceding the
10 designated date of hearing.
11 (c) Procedure.--All hearings shall be open to the public and
12 shall be conducted in accordance with rules of procedure
13 prescribed by the board. Any interested party may appear and be
14 heard either in person or by counsel and may present such
15 evidence as may be permitted by the rules of the board.
16 (d) Duty of chief assessor.--Except in the cities of the
17 first class the chief assessor or his representative shall
18 attend the hearing and shall furnish the board with such
19 information relating to the assessment appealed from as the
20 board may require. In cities of the first class information
21 relating to the assessment appealed from shall be provided to
22 the board by the assessor or his representative responsible for
23 the assessment.
24 (e) Powers of board.--At the hearing, the board shall
25 inquire as to the proper value of the property, the actual
26 assessment ratio of the county for the appropriate year and
27 where pertinent, its taxable status. The chief assessor or his
28 representative, and in cities of the first class, the assessor,
29 may present such evidence as may be permitted by the rules of
30 the board and the board may subpoena witnesses, books, records
19830H0558B0626 - 41 -
1 and other evidence. Any member of the board shall be competent
2 to administer oaths and affirmations and any witnesses may be
3 examined under oath or affirmation.
4 (f) Political subdivisions.--Any political subdivision
5 having an interest in the assessment may appear and be heard
6 either by its solicitor or by counsel specially engaged for such
7 purpose. Insofar as practical, the board shall schedule hearings
8 so that cases involving the same political subdivision shall be
9 heard on the same day or days.
10 (g) Decision and record.--Following the hearing, the board
11 shall make an order affirming, vacating or modifying the
12 assessment appealed from and shall serve a copy of the order on
13 the parties and affected political subdivisions personally or by
14 mail on or before November 10. In cities of the first class, the
15 order shall be served on or before January 25 of the year in
16 which taxes will be levied on such assessments. The order shall
17 be a public record.
18 (h) Effect of appeal.--If a taxpayer has filed an appeal
19 from an assessment, so long as the appeal is pending before the
20 board or before a court on appeal from the determination of the
21 board, as provided by statute, the appeal will also be taken as
22 an appeal by the taxpayer on the subject property for any
23 valuation for any assessment subsequent to the filing of such
24 appeal with the board and prior to the determination of the
25 appeal by the board or the court. This provision shall be
26 applicable to all pending appeals as well as future appeals.
27 § 8367. Correction of assessment roll.
28 (a) Preparation.--When the board has completed the hearing
29 of appeals and has entered an order in each case, the chief
30 assessor and in cities of the first class the board shall make
19830H0558B0626 - 42 -
1 such changes in the assessment roll as are necessary to conform
2 to the orders of the board.
3 (b) Distribution in general.--Except in cities of the first
4 class when corrections have been made to the assessment roll,
5 the chief assessor shall prepare three copies of the assessment
6 roll, attach to each his certificate that they are true copies
7 of the original assessment roll and distribute one copy or the
8 applicable portion of a copy as follows:
9 (1) Governing body of the county, a complete copy.
10 (2) Political subdivisions, excluding school districts,
11 within the county, such portion of a copy as contains the
12 assessment of property within the political subdivision.
13 (3) Secretary of the school district within the county,
14 such portion of a copy as contains the assessment of property
15 within the school district.
16 (4) Treasurer of the county.
17 (c) Distribution in first class cities.--In cities of the
18 first class, when corrections have been made, the Board of
19 Revision of Taxes shall prepare a copy of the changes and attach
20 to it his certificate that it is a true copy of the changes
21 which have been made and distribute one copy to the director of
22 finance.
23 (d) Contents of copies.--Copies of the assessment roll
24 distributed under subsections (b) and (c) shall, in addition to
25 the information required in the original assessment roll,
26 provide a space to the right of each assessment for the entry of
27 all real property taxes which may be levied thereon by the
28 respective political subdivisions. Copies of such roll so
29 furnished shall be considered as originals for all purposes.
30 Copies of the roll also shall contain the total valuation of
19830H0558B0626 - 43 -
1 assessments for each political subdivision and such valuation
2 shall be so certified by the chief assessor.
3 (e) Distribution date.--Distribution of the copies of the
4 assessment roll under subsection (b) shall be made on or before
5 November 15 of each year prior to the effective tax year for the
6 roll. Distribution under subsection (c) shall be made on or
7 before January 25 of the year in which taxes will be levied
8 against the assessments.
9 (f) Additions or revisions.--Additions or revisions to the
10 roll made in accordance with section 8334 (relating to additions
11 and revisions to assessments) which were not included in the
12 roll distributed under this section shall be distributed in the
13 manner provided in this section within 30 days of the addition
14 or revision to the roll. Distribution of corrections to the roll
15 as a result of a board order shall be made within 30 days of the
16 order.
17 (g) Preservation and inspection.--The corrected assessment
18 roll shall be preserved in the office of the chief assessor and
19 shall be open to public inspection subject to such regulations
20 as the director may prescribe for the preservation and
21 safekeeping of such roll.
22 § 8368. Collection of taxes.
23 (a) Protest of tax.--
24 (1) Appeals filed under section 8365 (relating to
25 appeals) shall not prevent the collection of taxes based on
26 the assessment appealed from.
27 (2) At the time the taxes are collected the appellant
28 may deliver a written protest to the tax collector.
29 (b) Notification.--Upon payment of the tax to the political
30 subdivision by the tax collector, the tax collector shall notify
19830H0558B0626 - 44 -
1 the political subdivision of such protest by delivering the
2 protest in writing.
3 (c) Segregation of fund.--The political subdivision shall be
4 required to segregate 25% of the amount of the tax paid over and
5 shall be deposited in a separate account in the depository in
6 which the funds of the political subdivision are deposited.
7 (d) Use of funds.--A political subdivision shall not be
8 permitted to expend any portion of such segregated amount unless
9 it shall first petition the court of common pleas alleging that
10 such segregated amount is unjustly withheld.
11 (e) Power of court.--The court shall have power to order the
12 use by the political subdivision of such portion of such
13 segregated amount as shall appear to said court to be reasonably
14 free from dispute, and the remainder of the segregated amount
15 shall be held segregated by the political subdivision, pending
16 the final disposition of the appeal.
17 (f) Application of section.--Subsections (a)(2), (b), (c),
18 (d) and (e) shall not apply in first class cities.
19 § 8369. Tax refunds and credits.
20 (a) General rule.--Whenever, upon the final disposition of
21 an appeal, it is determined that the taxes paid are in excess of
22 the amount due by reason of an incorrect assessment of the
23 property, the taxpayer shall be entitled to a refund of the
24 amount of such excess tax payment with interest thereon at the
25 same rate as allowed by law to be charged the taxpayer by the
26 same taxing district for delinquent payment of such taxes. The
27 refund of the amount of the excess tax payment shall bear
28 interest from the date such excess payment was made, or the date
29 the tax was due, whichever is later, to the date of the final
30 refund of the tax. Such amount improperly collected with
19830H0558B0626 - 45 -
1 interest shall constitute a legal setoff or credit against any
2 future taxes assessed against the property by the same taxing
3 district, or shall be paid to the taxpayer, at his option.
4 (b) Extension of time.--When a taxing district alleges that
5 it is unable to credit or pay all of the refund and interest to
6 which the taxpayer is entitled under subsection (a), in any one
7 year, the board, upon application of either party, shall
8 determine over what period of time such refund and interest
9 shall be made and shall fix the amount thereof which shall be
10 credited or payable with interest in any year or years.
11 (c) Existing proceedings.--This section shall apply to
12 appeals from assessments pending on the effective date of this
13 chapter whether or not there has been a payment of any moneys
14 into court or to the tax collector under written protest.
15 SUBCHAPTER G
16 STATE TAX EQUALIZATION BOARD
17 Sec.
18 8381. Definitions.
19 8382. Creation of board.
20 8383. Powers and duties of board.
21 8384. Board operation.
22 8385. Investigations and hearings.
23 8386. Certification and training of directors and
24 assessors.
25 8387. Monthly reports by directors.
26 8388. Valuation of property in school districts.
27 8389. Appeals.
28 8390. State subsidies to school districts.
29 8391. Special aid to school districts.
30 § 8381. Definitions.
19830H0558B0626 - 46 -
1 The following words and phrases when used in this subchapter
2 shall have the meanings given to them in this section unless the
3 context clearly indicates otherwise:
4 "Board." The State Tax Equalization Board.
5 "Secretary." The Secretary of Education.
6 § 8382. Creation of board.
7 (a) Composition.--There is hereby created an independent
8 administrative board which shall be known as the State Tax
9 Equalization Board to be composed of five members.
10 (b) Qualification of members.--Each member shall be a
11 citizen of the United States, be a resident of Pennsylvania, be
12 a qualified elector for a period of at least one year next
13 preceding his appointment, be familiar by training or experience
14 with the problems involved in the work of the board and devote
15 his entire time in the duties of his office.
16 (c) Appointment of members.--The members of the board shall
17 be appointed by the Governor, by and with the advice and consent
18 of the Senate, for terms of four years each or until their
19 successors shall be duly appointed and shall have qualified. No
20 more than three members of the board at any time shall be
21 members of the same political party. The Governor shall
22 designate one of the members as chairman. Members of the board
23 created by the act of June 27, 1947 (P.L.1046, No.447), referred
24 to as the State Tax Equalization Board Law, shall serve until
25 their successors are appointed and shall have qualified.
26 (d) Compensation.--The chairman of the board shall receive
27 an annual salary of $20,000 and each other member shall receive
28 an annual salary of $17,500.
29 (e) Removal of members.--A member of the board may, after
30 notice and an opportunity to be heard, be removed for cause by
19830H0558B0626 - 47 -
1 the Governor.
2 (f) Vacancies.--Any vacancy occurring shall be filled by
3 appointment of the Governor for the unexpired term.
4 § 8383. Powers and duties of board.
5 The board shall:
6 (1) Determine the market value of taxable real property
7 in each of the school districts.
8 (2) Formulate, adopt and supervise the implementation of
9 uniform standards, procedures, records and forms in all
10 counties of the Commonwealth.
11 (3) Compile data and provide assistance to counties in
12 determining the value of real property in each of the
13 counties of the Commonwealth, and to conduct investigations,
14 require information and have access to whatever public
15 records are necessary for such purpose.
16 (4) Except in cities of the first class, provide for the
17 qualifications, examination, certification and training of
18 directors of assessment and assessors.
19 (5) Investigate the finances and any other general
20 circumstances of any school district requesting special aid
21 from the secretary and to advise the secretary in making
22 grants of special aid.
23 (6) Make surveys and investigations of the finances of
24 school districts in the interest of a more equitable
25 distribution of school support.
26 (7) Subpoena State and local officials and to require
27 from them such information as may be necessary for the proper
28 discharge of its duties.
29 (8) Have and exercise all of the powers and perform all
30 of the duties imposed upon independent administrative boards
19830H0558B0626 - 48 -
1 by the act of April 9, 1929 (P.L.177, No.175), known as The
2 Administrative Code of 1929.
3 § 8384. Board operation.
4 (a) Chairman.--The chairman shall be in charge of the
5 administration of the board and the transaction of its routine
6 business and shall execute the orders and policies of the board.
7 In the absence of the chairman, the member designated by him
8 shall perform his duties and, while doing so, shall have the
9 authority of chairman.
10 (b) Quorum.--Three members of the board shall constitute a
11 quorum. A quorum, voting unanimously, shall be sufficient to
12 exercise all the powers and perform all the duties of the board.
13 (c) Employees.--The board shall have the power to employ
14 such employees, assistants and experts as may be necessary to
15 carry out any clerical, administrative, investigatory or
16 technical tasks connected with its work and to fix the
17 compensation of such employees subject to the act of April 9,
18 1929 (P.L.177, No.175), known as The Administrative Code of
19 1929.
20 § 8385. Investigations and hearings.
21 (a) Board members.--Any investigation, inquiry or hearing
22 which the board has power to undertake or hold may be undertaken
23 or held by or before any one or more members of the board and,
24 in such case, shall be deemed to be the investigations,
25 inquiries and hearings of the board.
26 (b) Agents or examiners.--In any investigation, inquiry or
27 hearing, the board may employ special agents or examiners who
28 shall have the power to administer oaths, examine witnesses and
29 receive evidence in any locality which the board may designate.
30 The testimony and evidence so taken or received shall have the
19830H0558B0626 - 49 -
1 same force and effect as if taken or received by the board or
2 any one or more of its members.
3 (c) Decisions.--Any determination, ruling or order of a
4 member or members shall not become effective until approved and
5 confirmed by a quorum of the board and ordered to be filed in
6 its office. Upon such confirmation and order, such
7 determination, ruling or order shall be the determination,
8 ruling or order of the board.
9 § 8386. Certification and training of directors and assessors.
10 Except in cities of the first class, the board shall:
11 (1) Establish minimum qualifications for the appointment
12 of directors of assessment and assessors and shall provide
13 for the examination of applicants for such positions and for
14 the issuance of certificates of qualification to the
15 directors and assessors. No certificate shall be issued for
16 any person who has not demonstrated to the satisfaction of
17 the board that he is competent to perform the work.
18 (2) After consultation with and in cooperation with the
19 appointing authority in each county, conduct or sponsor in-
20 service, preentry and intern training courses on the
21 technical, legal and administrative aspects of the assessment
22 process. The board shall make no charge for the training
23 courses it provides.
24 (3) Prepare, issue, and periodically revise guides for
25 assessment personnel in the form of handbooks of rules and
26 regulations, appraisal manuals, special manuals and studies,
27 cost and price schedules, news and reference bulletins and
28 digests of property tax laws suitably annotated.
29 § 8387. Monthly reports by directors.
30 (a) General rule.--Except in cities of the first class where
19830H0558B0626 - 50 -
1 quarterly reports shall be made, on or before the 15th day of
2 each month, each director shall prepare, certify and deliver to
3 the board for its use and in such form and manner as the board
4 shall prescribe, a list containing additions, deletions,
5 changes, or revisions which occurred in the assessment roll
6 during the preceding month.
7 (b) Reimbursement.--The board shall pay to the director the
8 sum of 20¢ for each property on the list affected by an
9 addition, deletion, change or revision in the assessment.
10 § 8388. Valuation of property in school districts.
11 (a) Compilation of data.--The board shall accumulate and
12 compile all available and relevant data, in any way having a
13 bearing on the market value of real property in the several
14 school districts.
15 (b) Current data.--Following the compilation of data
16 designated in subsection (a), the board shall add thereto, from
17 time to time, such additional data concerning new sales and
18 improvements and other data to the end that the records of the
19 board shall at all times show the present market value of real
20 property in each school district as nearly as the same can be
21 determined.
22 (c) Access to records.--In compiling data under subsections
23 (a) and (b), the board shall have authority to examine all
24 county tax assessment records and shall have power to examine
25 all other public records wheresoever located.
26 (d) Valuation of property.--From the data compiled under
27 subsections (a) and (b), the board shall determine and maintain
28 the market value of real property in each school district of the
29 Commonwealth.
30 (e) Certification of valuation.--Annually, on or before July
19830H0558B0626 - 51 -
1 1, the board shall certify the market value of real property in
2 each school district to the secretary and to the school district
3 in which the property is located.
4 § 8389. Appeals.
5 (a) School districts.--Any school district aggrieved by the
6 valuation by the board of taxable real property located in the
7 school district may, within 30 days from receipt of the
8 certification of such valuation, appeal to the board for a
9 hearing to reconsider such valuation.
10 (b) Judicial review.--Any party aggrieved by an adjudication
11 of the board issued following an appeal under subsection (a) may
12 appeal to the Commonwealth Court in accordance with Title 2
13 (relating to administrative law and procedure).
14 § 8390. State subsidies to school districts.
15 The market value of taxable real property in each school
16 district as finally determined by the board shall be used by the
17 secretary in ascertaining and determining the amount of funds
18 required to meet payments to school districts and to apportion
19 and allot the same to and among the respective school districts.
20 § 8391. Special aid to school districts.
21 (a) Recommendations.--Before granting any special aid to any
22 school district, the secretary shall submit the request to the
23 board which shall make its recommendations with respect thereto
24 insofar as the same is affected by the district's ability to
25 raise funds by taxation. Such recommendations shall be for the
26 advice of the secretary in passing on such requests.
27 (b) Investigation.--Before making recommendations, the board
28 shall carefully investigate and study the financial
29 circumstances of the district and whether or not it has
30 exhausted its available taxing power not only on real property,
19830H0558B0626 - 52 -
1 but also on all other available property and subjects of
2 taxation and that collection of such taxes is being effectively
3 made and enforced.
4 Section 2. Existing boards, offices, assessors and assistant
5 assessors shall continue to perform their duties and functions
6 relating to the valuation and assessment of real property until
7 notified by the respective director of assessments that he is
8 ready to perform the duties and exercise the powers imposed and
9 authorized under this act at which time they shall transfer to
10 him all records in their possession relating to the valuation
11 and assessment of such property. The director shall transfer to
12 the Board of Assessment Appeals when it is organized and ready
13 to perform the duties and exercise the powers imposed and
14 authorized under this act all records relating to matters within
15 its jurisdiction.
16 Section 3. All personnel, allocations, appropriations,
17 equipment, files, records, contracts, agreements, obligations
18 and other materials which are used, employed or expended in
19 connection with the powers, duties or functions exercised by the
20 State Tax Equalization Board created by the act of June 27, 1947
21 (P.L.1046, No.447), referred to as the State Tax Equalization
22 Board Law, are hereby transferred to the State Tax Equalization
23 Board created by this act subject to such changes as shall be
24 made by the board from time to time in exercising the powers
25 granted to it under this act.
26 Section 4. (a) The following acts are repealed insofar as
27 they are inconsistent with the provisions of this act:
28 Act of April 26, 1893 (P.L.25, No.20), entitled "An act
29 directing the board of revision of taxes in cities of the first
30 class to add to the assessment books and to the duplicates
19830H0558B0626 - 53 -
1 thereof in the hands of the receiver of taxes, real estate which
2 has ceased to be exempt from taxation, and subjecting such real
3 estate to taxation for the proportionate part of the year during
4 which it is not exempt."
5 Act of June 3, 1915 (P.L.787, No.346), entitled "An act
6 relating to the assessment of real estate for taxation."
7 Act of May 5, 1931 (P.L.92, No.68), entitled "An act
8 requiring boards of revision and boards for the assessment and
9 revision of taxes of cities of the second class and counties of
10 the second class to give taxables notice of increases in
11 valuations and appeal days."
12 Act of June 27, 1947 (P.L.1046, No.447), entitled, as
13 amended, "An act providing for equalization of assessed
14 valuations of real property throughout the Commonwealth for use
15 in determining the amount and allocation of Commonwealth
16 subsidies to school districts; providing for the establishing of
17 a common level ratio for each county; creating a State Tax
18 Equalization Board; and prescribing its powers and duties;
19 imposing duties on certain local officers, agents, boards,
20 commissions and departments; and making an appropriation."
21 (b) The following acts and parts of acts are repealed
22 insofar as they relate to the designation, exemption, valuation
23 and assessment of real property for purposes of taxation by
24 political subdivisions:
25 Section 23 of the act of April 22, 1846 (P.L.486, No.390),
26 entitled "An act to provide for the reduction of the public
27 debt."
28 Act of May 5, 1876 (P.L.124, No.91), entitled "An act
29 providing for the classification of real estate for purposes of
30 taxation and for the appointment of assessors in cities of the
19830H0558B0626 - 54 -
1 second class."
2 Act of July 9, 1897 (P.L.219, No.182), entitled "An act
3 providing for the classification of real estate and other
4 property for purposes of taxation, and for the election of
5 assessors and prescribing the duties thereof in cities of the
6 second class."
7 Act of May 11, 1911 (P.L.273, No.175), entitled "An act
8 providing a uniform rate of assessment and taxation for all real
9 estate in cities of the second class."
10 Act of June 26, 1931 (P.L.1379, No.348), entitled, as
11 amended, "An act creating in counties of the second A and third
12 class a board for the assessment and revision of taxes;
13 providing for the appointment of the members of such board by
14 the county commissioners; providing for their salaries, payable
15 by the county; abolishing existing boards; defining the powers
16 and duties of such board; regulating the assessment of persons,
17 property, and occupations for county, borough, town, township,
18 school, and poor purposes; authorizing the appointment of
19 subordinate assessors, a solicitor, engineers, and clerks;
20 providing for their compensation, payable by such counties;
21 abolishing the office of ward, borough, and township assessors,
22 so far as the making of assessments and valuations for taxation
23 is concerned; and providing for the acceptance of this act by
24 cities."
25 Act of May 22, 1933 (P.L.853, No.155), known as The General
26 County Assessment Law.
27 Act of June 21, 1939 (P.L.626, No.294), entitled "An act
28 providing for and regulating the assessment and valuation of all
29 subjects of taxation in counties of the second class; creating
30 and prescribing the powers and duties of a Board of Property
19830H0558B0626 - 55 -
1 Assessment, Appeals and Review; imposing duties on certain
2 county and city officers; abolishing the board for the
3 assessment and revision of taxes in such counties; and
4 prescribing penalties."
5 Act of June 27, 1939 (P.L.1199, No.404), entitled "An act
6 relating to the assessment of real and personal property and
7 other subjects of taxation in counties of the first class;
8 providing for the appointment of members of the board of
9 revision of taxes by the judges of the courts of common pleas;
10 providing for the appointment, by the board, of personal
11 property assessors, real estate assessors and assistant real
12 estate assessors, clerks and other employes; fixing the salaries
13 of members of the board, assessors and assistant assessors, and
14 providing for the payment of salaries and expenses from the
15 county treasury; prescribing the powers and duties of the board
16 and of the assessors, the time and manner of making assessments,
17 of the revision and notice of assessments and of appeals
18 therefrom; prescribing the records of assessments; and repealing
19 existing laws."
20 Act of May 21, 1943 (P.L.571, No.254), known as The Fourth to
21 Eighth Class County Assessment Law.
22 (c) All other acts and parts of acts are repealed insofar as
23 they are inconsistent with this act.
24 Section 5. In printing this act in advance copies of
25 statutes, the Laws of Pennsylvania or an official publication of
26 the Pennsylvania Consolidated Statutes, the Legislative
27 Reference Bureau may change the chapter number and related
28 section numbers and cross references without the approvals and
29 notations required under 1 Pa.C.S. § 1105 (relating to editing
30 statutes for printing) to assure the proper placement of this
19830H0558B0626 - 56 -
1 act in Title 53 of the Pennsylvania Consolidated Statutes.
2 Section 6. This act shall take effect on January 1 of the
3 second year following final enactment.
L22L53DGS/19830H0558B0626 - 57 -