PRINTER'S NO. 1676
No. 1501 Session of 1993
INTRODUCED BY BATTISTO, LESCOVITZ, PISTELLA, D. W. SNYDER AND
MERRY, MAY 3, 1993
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 3, 1993
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," including third class counties within the scope
23 of the act; further providing for assessment procedures;
24 further providing for appeals of assessments; further
25 providing for the powers and duties of county commissioners
26 and of the governing body of home rule charter counties;
27 making editorial changes; and making repeals.
28 The General Assembly of the Commonwealth of Pennsylvania
29 hereby enacts as follows:
30 Section 1. Section 101 of the act of May 21, 1943 (P.L.571,
1 No.254), known as The Fourth to Eighth Class County Assessment
2 Law, is amended to read:
3 Section 101. Short Title.--This act shall be known and may
4 be cited as "The [Fourth] Third to [Eight] Eighth Class County
5 Assessment Law."
6 Section 2. Section 102 of the act, amended or added June 30,
7 1969 (P.L.103, No.39) and December 13, 1982 (P.L.1173, No.270),
8 is amended to read:
9 Section 102. Definitions.--The following words and phrases
10 shall for the purpose of this act have the meanings respectively
11 ascribed to them in this section, except where the context
12 clearly indicates a different meaning:
13 "Board" shall mean the board of assessment [appeals]
14 revisions in counties of the third, fourth, fifth, sixth,
15 seventh and eighth classes.
16 "County" shall mean counties of the third, fourth, fifth,
17 sixth, seventh and eighth classes.
18 "Chief Assessor" shall mean the chief assessor appointed by
19 the [board] governing body.
20 "Assistant Assessor" shall mean such assistant assessors as
21 appointed by the [board] governing body to assist the chief
22 assessor or the board.
23 "Assessor" shall mean the assessor elected in each borough,
24 town and township, and each ward of each city, borough or town,
25 including the assistant assessor, if any, in first class
26 townships within the boundaries of a county affected by this
27 act.
28 "Base year" shall mean the year upon which real property
29 market values are based for the most recent county-wide revision
30 of assessment of real property or other prior year upon which
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1 the market value of all real property of the county is based.
2 Real property market values shall be equalized within the county
3 and any changes by the [board] governing body shall be expressed
4 in terms of such base year values.
5 "Common level ratio" shall mean the ratio of assessed value
6 to current market value used generally in the county as last
7 determined by the State Tax Equalization Board pursuant to the
8 act of June 27, 1947 (P.L.1046, No.447), referred to as the
9 State Tax Equalization Board Law.
10 ["County commissioners" shall mean the board of county
11 commissioners or other similar body in home rule charter
12 counties.]
13 "Decision" shall mean a final and formal written adjudication
14 of an assessment appeal rendered by the board.
15 "Determination" shall mean the final action taken by a chief
16 assessor or a board upon a request for an assessment revision.
17 "Established predetermined ratio" shall mean the ratio of
18 assessed value to market value established by the board of
19 county commissioners and uniformly applied in determining
20 assessed value in any year.
21 "Governing body" shall mean the board of county commissioners
22 in a county of the third, fourth, fifth, sixth, seventh or
23 eighth class; the legislative policy-making body, county
24 executive or other individual or entity, as appropriate in
25 accordance with the terms and conditions expressed in the home
26 rule charter of each county with a charter; or other
27 individuals, such as the chief assessor, who perform a
28 particular function, mandated by law, for the county on the
29 effective date of this amendment.
30 "Political subdivision" shall mean any county, city, borough,
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1 incorporated town, township, school district, vocational school
2 district, county institution district, and home rule
3 municipalities which have adopted a charter under the act of
4 April 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter
5 and Optional Plans Law."
6 "Report" shall mean a letter, memorandum, or other similar
7 writing.
8 "STEB" shall mean the State Tax Equalization Board,
9 established under the act of June 27, 1947 (P.L.1046, No.447),
10 referred to as the "State Tax Equalization Board Law."
11 Section 3. Section 103 of the act is amended to read:
12 Section 103. Application of Act.--This act shall apply in
13 all counties of the third, fourth, fifth, sixth, seventh and
14 eighth classes of the Commonwealth.
15 When the valuations and assessments as provided by this act
16 have been made, all taxation for county, borough, town,
17 township, school purposes, (except in cities), county
18 institution district and poor purposes, within the limits of
19 such counties affected by this act shall be based upon such
20 valuations.
21 Section 4. Section 202(a)(10) of the act, amended September
22 18, 1961 (P.L.1463, No.616), is amended to read:
23 Section 202. Exemptions from Taxation.--(a) The following
24 property shall be exempt from all county, borough, town,
25 township, road, poor, county institution district and school
26 (except in cities) tax, to wit:
27 * * *
28 (10) All playgrounds with the equipments and grounds thereto
29 annexed necessary for the occupancy and enjoyment of the same,
30 founded, endowed or maintained by public or private charity
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1 which apply their revenue to the support and repair of such
2 playgrounds and to increase the efficiency and facilities
3 thereof, either in ground or buildings, or otherwise, and for no
4 other purpose, and owned, leased, possessed or controlled by
5 public school boards or properly organized and duly constituted
6 playground associations, and approved and accepted by the board
7 [of assessment and revision of taxes] of the county in which
8 said playgrounds are situated as such playgrounds, a school
9 board may, by resolution, agree to pay for grading, paving,
10 macadamizing, maintenance or improvement of streets or roads
11 abutting land owned by the school district.
12 * * *
13 Section 5. The heading of Article III of the act is amended
14 to read:
15 ARTICLE III
16 BOARD OF ASSESSMENT [AND REVISION
17 OF TAXES] REVISIONS
18 Section 6. Section 301 of the act is repealed.
19 Section 7. The act is amended by adding a section to read:
20 Section 301.1. Creation and Membership of the Board.--The
21 governing body shall appoint a board of assessment revisions.
22 The board shall consist of three, five or seven members. A
23 person appointed to the board shall be over the age of twenty-
24 one years and a resident of the county for at least one year
25 prior to appointment. A majority of the board shall have
26 knowledge of real property values within the county.
27 Section 8. Section 302 of the act is repealed.
28 Section 9. The act is amended by adding a section to read:
29 Section 302.1. Term of Office.--(a) The term of office of
30 each member of a three-member board shall be three years and
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1 shall be so fixed that the term of office of one member shall
2 expire each year.
3 (b) The term of office of each member of a five-member board
4 shall be three years and shall be so fixed that the term of
5 office of no more than two members shall expire each year. Upon
6 the initial appointment of the members of a five-member board,
7 two members shall be appointed for a one-year term, one member
8 shall be appointed for a two-year term and two members shall be
9 appointed for a three-year term.
10 (c) The term of office of a seven-member board shall be
11 three years and shall be so fixed that the term of office of no
12 more than three members shall expire each year. Upon initial
13 appointment of the members of a seven-member board, three
14 members shall be appointed for a one-year term, two members
15 shall be appointed for a two-year term, and two members shall be
16 appointed for a three-year term.
17 Section 10. Section 303 of the act is repealed.
18 Section 11. The act is amended by adding a section to read:
19 Section 303.1. Vacancies.--The board shall give written
20 notice to the governing body that a vacancy exists on the board
21 within fifteen days of the occurrence of the vacancy. The
22 governing body shall fill the vacancy within thirty days of
23 receipt of the notice. A person appointed to fill a vacancy
24 shall possess the qualifications set forth in section 301.1 and
25 shall continue to be a member of the board until the expiration
26 of the term for which the vacancy occurred.
27 Section 12. Section 304 of the act is repealed.
28 Section 13. The act is amended by adding a section to read:
29 Section 304.1. Incompatible Offices.--A member of the board
30 shall not hold an elected or appointed public office in a
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1 political subdivision if the tax assessments in the political
2 subdivision are subject to review or determination by the board.
3 This section does not apply to a member of a separate and
4 distinct tax assessment appeal or revision board prior to the
5 effective date of this act.
6 Section 14. Section 305 of the act is repealed.
7 Section 15. The act is amended by adding a section to read:
8 Section 305.1. Removal of Members.--A member of the board
9 may be removed by a majority vote of the governing body for
10 reasons of malfeasance, misfeasance or nonfeasance in office or
11 for just cause. Proceedings pertinent to removal of members of
12 the board shall conform with all relevant aspects of Title 2 of
13 the Pennsylvania Consolidated Statutes (relating to
14 administrative law and procedure).
15 Section 16. Section 306 of the act is repealed.
16 Section 17. The act is amended by adding a section to read:
17 Section 306.1. Organization and Quorum of the Board.--The
18 board shall organize annually during the first week of February,
19 electing from its membership for a term of one year a chairman,
20 vice-chairman, and secretary. An officer may be elected to
21 successive terms. The board shall not conduct any business,
22 hearing or proceeding unless a majority of the board is present.
23 Section 18. Section 307 of the act is repealed.
24 Section 19. The act is amended by adding sections to read:
25 Section 307.1. Notice and Recording.--Notice of the decision
26 or determination shall be provided to the taxpayer in accordance
27 with Article VII and shall be duly recorded on the assessment
28 file of the taxpayer.
29 Section 308. Rules and Regulations.--The board may make,
30 amend, alter and rescind rules or regulations for its own
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1 governance and for the conduct of its business and proceedings.
2 The rules and regulations shall be in writing and shall be made
3 available to any taxpayer upon request at the reasonable expense
4 of the taxpayer.
5 Section 309. Legal Counsel.--The board shall appoint an
6 attorney, who is not a solicitor or an assistant solicitor of
7 the county, to serve as independent legal counsel. The board
8 shall define the duties and establish the compensation of the
9 legal counsel. Legal counsel shall provide legal advice and
10 counsel on all matters, including, but not limited to, the
11 conduct of business, proceedings and hearings of the board, and
12 shall represent the board at judicial and quasi-judicial
13 proceedings in which the board is named as a party.
14 Section 310. Compensation.--Compensation of members of the
15 board shall be set annually by the salary board of the county or
16 by the governing body if no salary board exists.
17 Section 311. Function of the Board.--The board shall make
18 determinations and render decisions in accordance with the
19 provisions of this act.
20 Section 20. The act is amended by adding an article to read:
21 ARTICLE III-A
22 RESPONSIBILITIES OF GOVERNING BODY
23 Section 301-A. Powers and Duties of the Governing Body.--The
24 governing body shall have the power, and it shall be its duty,
25 to:
26 (1) Appoint a chief county assessor and the assistant
27 assessors, clerks and other employes deemed necessary.
28 (2) Enforce the rules and regulations adopted by STEB
29 relating to assessment.
30 (3) Appoint a board of assessment revisions to hear and
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1 determine appeals, as provided in Article III, from the
2 valuations fixed by the assessor, or revised by the board as the
3 case may be.
4 (4) Establish, within the limits of this act, the form of
5 the assessment roll and the order of listing of persons and
6 property in such assessment roll and in the tax duplicates
7 prepared from such roll.
8 (5) Review and approve annually the estimates of expenses to
9 be incurred by the assessor, his staff, or the board incidental
10 to the implementation of the provisions of this act.
11 (6) Examine and revise the assessments and valuations as
12 hereinafter provided.
13 (7) Establish a permanent system of records consisting of
14 tax maps, property record cards and property owner's index, as
15 hereinafter provided, and such additional maps, materials and
16 manuals as it shall deem necessary. This may be maintained by
17 electronic means.
18 Section 302-A. Counsel Duties.--The county solicitor shall
19 advise the governing body, from time to time, regarding its
20 powers and duties and the rights of citizens of the county and
21 concerning the best methods of legal procedure for carrying out
22 the various provisions of this act, and shall appear for and
23 represent the governing body with respect to all matters related
24 to this act and with respect to all decisions or orders from
25 courts of competent jurisdiction.
26 Section 303-A. Permanent Records System.--(a) The governing
27 body shall establish and maintain, through its chief assessor
28 and staff, a permanent records system consisting of:
29 (1) Either tax maps of the entire county drawn to scale or
30 aerial maps, which maps shall indicate all property and lot
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1 lines, set forth dimensions or areas, indicate whether the land
2 is improved, and identify the respective parcels or lots by a
3 system of numbers or symbols and numbers whereby the ownership
4 of such parcels and lots can be ascertained by reference to the
5 property record cards and property owner's index.
6 (2) Property record cards arranged geographically according
7 to the location of property on the tax maps. The cards shall set
8 forth the location and description of the parcel, the acreage or
9 dimensions, description of any improvements, the owner's name
10 and address, date of acquisition, the purchase price set forth
11 in the deed of acquisition, the assessed valuation, and the
12 identifying number or symbol and number shown on the tax map.
13 (3) Property owner's index consisting of an alphabetical
14 listing of all property owners, setting forth brief descriptions
15 of each parcel or lot owned and cross-indexed with the property
16 record cards and the tax map.
17 (b) The governing body may enter into contracts necessary to
18 establish the permanent records system or may, through its chief
19 assessor and staff or any other county employes, prepare and
20 complete the system.
21 (c) A political subdivision may mandamus a governing body,
22 if the governing body has failed or neglected to comply with the
23 provisions of this act and its amendments, or has failed, or
24 neglected to take steps to effectuate compliance. The court is
25 authorized to retain jurisdiction and control over such action
26 until compliance with this act has been concluded.
27 Section 21. Section 401 of the act, amended June 30, 1969
28 (P.L.103, No.39), is amended to read:
29 Section 401. Chief Assessor; Appointment[; Compensation].--
30 In each county there shall be a chief assessor appointed by the
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1 [board] governing body to serve at the pleasure of said [board]
2 governing body and until his successor is appointed and
3 qualified. [The chief assessor shall receive compensation either
4 monthly or semi-monthly, as other county employes are paid, at
5 such rate as shall be determined by the board.] The governing
6 body may not appoint a person as chief assessor or assessor
7 unless the person qualifies for the position under the act of
8 December 17, 1986 (P.L.1675, No.192), known as the "Assessors
9 Certification Act."
10 Section 22. Section 402 of the act is amended to read:
11 Section 402. Assistant Assessors and Other Employes;
12 Appointment[; Compensation].--The [board] governing body shall,
13 within the appropriation made therefor, appoint such assistant
14 assessors, clerks and other employes as may be necessary in
15 carrying out the duties imposed by this act[, who shall receive
16 such compensation as may be determined by the board].
17 Section 23. Section 403 of the act, amended January 18, 1952
18 (1951 P.L.2094, No.594), is amended to read:
19 Section 403. Duties of Chief Assessor.--It shall be the duty
20 of the chief assessor to:
21 (1) [Advise the board in the preparation of the rules and
22 regulations as provided by this act;] Provide the board and
23 governing body with all applicable STEB rules and regulations
24 relating to the standards and procedures of the assessment
25 process.
26 (2) Prepare or cause to be prepared the uniform permanent
27 records system and such other maps, plans, surveys and records
28 as may be deemed necessary to secure a proper and equitable
29 assessment.
30 (3) Prepare an assessment roll in the form prescribed by the
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1 [board;] governing body.
2 (4) Supervise and direct the activities of the assistant
3 assessors and other employes, subject to regulations prescribed
4 by the [board;] governing body.
5 (5) [Keep minutes of the meetings of the board;
6 (6)] Perform all duties imposed upon the chief assessor by
7 this act.
8 Section 24. Sections 404 and 405 of the act are amended to
9 read:
10 Section 404. Duties of Assistant Assessors and Other
11 Employes.--The assistant assessors and other employes shall,
12 under the supervision of the chief assessor, perform such duties
13 as may be assigned to them by the chief assessor or by the
14 [board] governing body.
15 Section 405. Oath of Office.--The chief assessor, before
16 assuming his office, shall take and subscribe the following oath
17 or affirmation, which shall be recorded in the minutes of the
18 [board] governing body:
19 "I .............................. do (swear or affirm) that
20 I will faithfully and to the best of my knowledge and ability
21 faithfully perform the duties of chief assessor for the county
22 of ...........................".
23 Section 25. Section 502 of the act, amended July 17, 1953
24 (P.L.464, No.113) and June 30, 1969 (P.L.103, No.39), is amended
25 to read:
26 Section 502. Oath of Assessor.--Before entering on the
27 duties of his office, each assessor shall take and subscribe the
28 following oath or affirmation:
29 "I, ............, do hereby (swear or affirm) that I will,
30 as assessor for .......... (ward, borough, town or township),
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1 use my utmost diligence to discover and ascertain and will
2 report to the chief assessor all persons and property made
3 taxable by law, in accordance with the law and all rules and
4 regulations of the [Board of Assessment Appeals] board made
5 pursuant thereto, and will perform to the best of my ability the
6 duties imposed upon me by law and keep faith with trust reposed
7 in me by the citizens of the community I serve."
8 A copy of the oath of assessor, duly attested by an officer
9 empowered to administer oaths, shall be filed by the assessor
10 with the [board] governing body. For the purpose of this
11 section, the chief assessor, the [board] governing body or any
12 member thereof shall be competent to administer the oath or
13 affirmation.
14 Section 26. Section 503 of the act is amended to read:
15 Section 503. Vacancies in the Office of Assessor.--Whenever
16 any assessor shall fail to take and subscribe the oath required,
17 or to file the same in the office of the [board] governing body
18 prior to the first day of February succeeding election to the
19 office of assessor, the office shall be vacant. Where a vacancy
20 in the office of assessor shall occur by reason of the death,
21 resignation, disqualification or failure to qualify of the duly
22 elected assessor, or where the voters fail to elect an assessor,
23 the [board] governing body shall appoint an assessor to fill
24 such vacancy for the unexpired term.
25 Section 27. Sections 504 and 506 of the act, amended January
26 18, 1952 (1951 P.L.2138, No.606), are amended to read:
27 Section 504. Penalty on Assessor for Failure to Perform
28 Duty.--[(a)] If any assessor knowingly and intentionally omits,
29 neglects or refuses to comply with any order or warrant issued
30 to him in conformity with law, or neglects or refuses to obey
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1 any valid rule or regulation of the governing body or the board,
2 or neglects or refuses to secure any information or data
3 necessary for assessment purposes reasonably and properly
4 requested by the chief assessor, he shall be guilty of a
5 misdemeanor in office, and on conviction thereof shall be fined
6 not more than two hundred dollars, and shall be removed from
7 office.
8 Section 506. Duties of Assessor.--It shall be the duty of
9 each assessor to gather and report to the chief assessor all
10 data and information necessary to assess, rate and value all
11 subjects or objects of local taxation within the respective
12 ward, borough, town or township of which he is assessor, whether
13 for county, city, borough, town, township, school, poor or
14 institution district purposes in accordance with the law and all
15 lawful regulations prescribed by the [board] governing body.
16 Section 28. The act is amended by adding a section to read:
17 Section 507. Interpreters.--The governing body may appoint
18 interpreters to assist an assessor and shall accompany the
19 assessor in the performance of his duties. Such interpreters
20 shall, on behalf of such assessor, and under his direction and
21 control, administer oaths and interrogate a taxable who does not
22 understand or speak fluent English, concerning name, occupation,
23 residence and property of said taxable. The number of
24 interpreters appointed shall be within the discretion of the
25 governing body, which shall fix the compensation for the office
26 of interpreter.
27 Section 29. Sections 601 and 602 of the act, amended
28 December 13, 1982 (P.L.1173, No.270), are amended to read:
29 Section 601. Preparation of Assessment Roll.--Annually, on
30 or before the [first] fifteenth day of July, the chief assessor
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1 shall[, from the returns made by the local assessors,] prepare
2 and submit to the [board] governing body, in the form prescribed
3 by the [board] governing body, an assessment roll or list of
4 persons and property subject to local taxation, together with
5 the actual value placed upon each person, each parcel or tract
6 of real property and the personal property of each person by the
7 assessor, and shall make and have supervision of listing and
8 valuation of property excluded or exempted from taxation. The
9 chief assessor shall, at the same time, prepare and submit a
10 list of all property exempted by law from taxation. The making
11 of triennial assessments as provided by existing law is hereby
12 abolished.
13 Section 602. Valuation of Persons and Property.--(a) It
14 shall be the duty of the chief assessor to rate and value all
15 subjects and objects of local taxation, whether for county,
16 township, town, school (except in cities), county institution
17 district, poor or borough purposes, according to the actual
18 value thereof, and in the case of subjects and objects of local
19 taxation other than real property at such rates and prices for
20 which the same would separately bona fide sell. After there has
21 been established and completed for the entire county the
22 permanent system of records consisting of tax maps, property
23 record cards and property owners' index, as required by section
24 [three hundred six of the act herein amended] 303-A, real
25 property located in a county of the fourth, fifth, sixth,
26 seventh or eighth class shall be assessed at a value based upon
27 an established predetermined ratio, of which proper notice shall
28 be given, not exceeding seventy-five per centum (75%) of actual
29 value. In a third class county, the established predetermined
30 ratio shall not exceed one hundred per centum (100%) of actual
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1 value. Such ratio shall be established and determined by the
2 [board of county commissioners] governing body. In arriving at
3 actual value the county may utilize the current market value or
4 it may adopt a base year market value. In arriving at such
5 value, the price at which any property may actually have been
6 sold either in the base year or in the current taxable year
7 shall be considered, but shall not be controlling. Instead, such
8 selling price estimated or actual shall be subject to revision
9 by increase or decrease to accomplish equalization with other
10 similar property within the county. In arriving at the actual
11 value, all three methods, namely, cost (reproduction or
12 replacement, as applicable, less depreciation and all forms of
13 obsolescence), comparable sales and income approaches, must be
14 considered in conjunction with one another. After the completion
15 of the permanent system of records for the county, when valuing
16 real property, the chief assessor shall also take into
17 consideration the actual value of such property as indicated by
18 the use of the permanent system of records, cost charts and land
19 values applied on the basis of zones and districts as well as
20 the general adherence to the established predetermined ratio.
21 (b) After any county has established and completed, for the
22 entire county, the permanent system of records consisting of tax
23 maps, property record cards and property owner's index as
24 required by section [306] 303-A of this act, and has made its
25 first county assessment of real property or subsequently makes a
26 county-wide revision of assessment of real property under that
27 system and at values based upon an established predetermined
28 ratio as required by this section or when a county changes its
29 established predetermined ratio, each political subdivision,
30 which hereafter for the first time levies its real estate taxes
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1 on that first or revised assessment or valuation, shall, for
2 that first year, reduce its tax rate, if necessary, for the
3 purpose of having the total amount of taxes levied for that year
4 against the real properties contained in the duplicate for the
5 preceding year, equal, in the case of a school district, not
6 more than one hundred and ten per centum (110%), and in the case
7 of any other taxing district, not more than one hundred and five
8 per centum of the total amount it levied on such properties the
9 preceding year, notwithstanding the increased valuations of such
10 properties under the new assessment system. For the purpose of
11 determining the total amount of taxes to be levied for said
12 first year, the amount to be levied on newly constructed
13 buildings or structures or on increased valuations based on new
14 improvements made to existing houses need not be considered. The
15 tax rate shall be fixed for that year at a figure which will
16 accomplish this purpose. With the approval of the court of
17 common pleas, upon good cause shown, any such political
18 subdivision may increase the tax rate herein prescribed,
19 notwithstanding the provisions of this subsection. No political
20 subdivision shall levy real estate taxes on a county-wide
21 revised assessment until it has been completed for the entire
22 county.
23 (b.1) When a county has effected a countywide revision of
24 the assessment which was used to develop the common level ratio
25 last determined by STEB, the following applies:
26 (1) If a county changes its assessment base by applying a
27 change in predetermined ratio, the county shall apply the
28 percentage change between the existing predetermined ratio and
29 newly established predetermined ratio to the county's common
30 level ratio to establish the certified revised common level
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1 ratio for the year in which the assessment was revised.
2 (2) If the county performs a countywide revision of
3 assessments by revaluing the properties and applying an
4 established predetermined ratio, the county shall utilize the
5 established predetermined ratio instead of the common level
6 ratio for the year in which the assessment was revised and until
7 such time as the common level ratio determined by the State Tax
8 Equalization Board reflects the revaluing of properties
9 resulting from the revision of assessments.
10 (c) Whenever any county makes its first county assessments
11 for taxation purposes in the entire county from valuations made
12 with the use of the permanent system of records, consisting of
13 tax maps, property record cards and property owner's index, as
14 required by section [306 of the act herein amended] 303-A, and
15 such assessments or valuations are sufficiently completed so
16 that, on or before August 1st in the year 1960, notice has been
17 given in the manner provided by the act herein amended to each
18 owner of property whose valuation or assessment has been changed
19 from the valuation or assessment of the previous year, every
20 taxing body or taxing district in the county which uses county
21 assessments for taxation purposes shall levy its taxes for that
22 year on the new assessments and not on the assessments made for
23 the previous year, and, where necessary, shall amend and revise
24 any levy previously made for that year in order to comply with
25 this provision, notwithstanding any other provisions of law
26 requiring tax levies to be made at certain prescribed times.
27 (d) Whenever any county of the eighth class makes its first
28 county assessments for taxation purposes in the entire county
29 from valuations made with the use of the permanent system of
30 records, consisting of tax maps, property record cards and
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1 property owner's index, as required by section [306 of the act
2 herein amended] 303-A, and such assessments or valuations are
3 sufficiently completed so that on or before April 15th in the
4 year 1960 all appeals of assessments will have been heard as
5 provided in [section 702.1] Article VII and all decisions
6 rendered by the board, every taxing body or taxing district in
7 the county which uses county assessments for taxation purposes
8 may levy its taxes for that year on the new assessments and not
9 on the assessments made for the previous year and where
10 necessary may amend and revise any levy previously made for that
11 year in order to comply with this provision notwithstanding any
12 other provisions of law requiring tax levies to be made at
13 certain prescribed times.
14 Section 30. Section 602.1 of the act, amended July 31, 1968
15 (P.L.1033, No.313), is amended to read:
16 Section 602.1. Changes in Valuation.--The [board may change]
17 governing body may determine the fair market value upon which to
18 base the assessed valuation on real property when (i) a parcel
19 of land is divided and conveyed away in smaller parcels, or (ii)
20 when the economy of the county or any portion thereof has
21 depreciated or appreciated to such extent that real estate
22 values generally in that area are affected, and (iii) when
23 improvements are made to real property or existing improvements
24 are removed from real property or are destroyed.
25 The painting of a building or the normal regular repairs to a
26 building aggregating one thousand dollars ($1000) or less in
27 value annually shall not be deemed cause for a change in
28 valuation.
29 Section 31. Section 602.2 of the act, amended July 31, 1968
30 (P.L.1034, No.314), is amended to read:
19930H1501B1676 - 19 -
1 Section 602.2. Abstracts of Building Permits and Information
2 on Improvements to be Furnished [Board] Chief Assessor.--(a)
3 The office issuing building permits in every political
4 subdivision of each county shall keep a daily record, separate
5 and apart from all other records, of every building permit
6 issued, which shall set forth the following information: the
7 date of issuance, the names and addresses of the persons owning
8 and a description sufficient to identify the property for which
9 the permit was issued, the nature of the improvements and the
10 amount in dollars in which issued. On or before the first Monday
11 of each month, such office shall file the daily record in the
12 office of the [board] chief assessor of the county in which it
13 is located, together with a certificate of the head of such
14 office that its contents are correct. Such office may charge and
15 collect from each person to whom a building permit is issued a
16 sum of not more than one dollar ($1.00) which shall be in full
17 compensation for its services under the provisions of this act.
18 (b) Whenever any person makes improvements other than
19 painting of or normal regular repairs to a building [aggregating
20 one thousand dollars ($1000) or less in value annually to any
21 real property] in any political subdivision in the county and he
22 is not required to obtain a building permit therefor by any
23 political subdivision within thirty days of commencing the
24 improvements, he shall furnish the following information to the
25 [board] chief assessor: the name and address of the person
26 owning and a description sufficient to identify the property
27 involved, the nature of the improvements made or to be made and
28 the amount in dollars of the value of the improvements.
29 Any person who wilfully fails to comply with the provisions
30 of this subsection, or who in furnishing such information
19930H1501B1676 - 20 -
1 wilfully falsifies the same, shall, upon conviction thereof in a
2 summary proceeding, be sentenced to pay a fine of not more than
3 fifty dollars ($50.00).
4 (c) [At] Except in counties of the third class, at least
5 once every three months, the [board] chief assessor shall
6 forward copies of such improvement records to the assessors of
7 the political subdivision in which such improvements are made or
8 contemplated. The assessors shall visit the site of the
9 improvements and secure any information the [board] chief
10 assessor requests, which may include the description and
11 measurements, type of construction, degree of completion, cost
12 and probable value of the improvements.
13 Section 32. Section 602.3 of the act, added September 23,
14 1961 (P.L.1604, No.678), is amended to read:
15 Section 602.3. Valuation of Mobilehomes or House Trailers.--
16 [It shall be the duty of the several elected and appointed
17 assessors of the political subdivisions to] The chief assessor
18 or local assessors, as the case may be, or their assistants,
19 shall assess, rate and value all mobilehomes and house trailers
20 within their [subdivisions] jurisdiction according to the actual
21 value thereof and prices for which the same would separately
22 bona fide sell. The land upon which such mobilehome or house
23 trailer is located at the time of assessment shall be valued
24 separately and shall not include the value of the house trailer
25 or mobilehome located thereon.
26 Section 33. Section 603 of the act is amended to read:
27 Section 603. Form of Assessment Roll.--The [board] governing
28 body shall determine the form of the assessment roll and the
29 order of listing of persons and property in such roll and may
30 provide for the listing in separate books or on separate pages
19930H1501B1676 - 21 -
1 of the same book of real property, personal property and persons
2 subject to taxation. The assessment roll shall in any event
3 show, for each political subdivision,
4 (a) The name and last known address of each person subject
5 to taxation;
6 (b) The valuation of each person's occupation;
7 (c) The name of the last known owner of each parcel or tract
8 of real estate, with his last known address;
9 (d) The location of each parcel or tract of real estate,
10 with a description of such location sufficient to clearly
11 identify it, either by reference to a map by adjoinders; or by
12 metes and bounds from clearly recognizable monuments;
13 (e) The value of each parcel or tract of real property,
14 showing separately the value of the land and the value of any
15 improvements thereon;
16 (f) The name and last known address of each person owning
17 personal property subject to taxation; and
18 (g) The value of personal property of each owner subject to
19 taxation.
20 Section 34. Section 604 of the act, amended January 18, 1952
21 (1951 P.L.2138, No.606), is amended to read:
22 Section 604. Assessment Roll to Be Open for Public
23 Inspection.--The assessment roll shall be open to public
24 inspection at the offices [of the board at the county seat]
25 designated by the governing body, during ordinary business hours
26 of each business day, from the time of completion and delivery
27 to the [board] governing body, to and including the first day of
28 September. Upon receipt of the assessment roll from the chief
29 assessor, the [board] governing body shall give notice by
30 publication in at least one and not more than three newspapers
19930H1501B1676 - 22 -
1 published in the county, that such assessment roll has been
2 completed and the place and times when such roll will be open
3 for inspection[, and shall in the same notice state that any
4 person desiring to appeal from any assessment shall file a
5 statement in writing, designating the assessment appealed from
6 with the board on or before the first day of September].
7 Section 35. Section 605 of the act, amended June 30, 1969
8 (P.L.103, No.39), is amended to read:
9 Section 605. Recorder of Deeds to Furnish Record of
10 Conveyances; Compensation.--It shall be the duty of the recorder
11 of deeds in each county to keep a daily record, separate and
12 apart from all other records, of every deed or conveyance of
13 land in said county entered in his office for recording, which
14 record shall set forth the following information, to wit: The
15 date of the deed or conveyance, the names of the grantor and
16 grantee, the complete post office address of the grantee, the
17 consideration mentioned in the deed, the location of the
18 property as to city, borough, ward, town or township, the
19 acreage of the land conveyed, if mentioned, and if the land
20 conveyed be a lot or lots on a recorded plan, the number or
21 numbers by which the same may be designated on the plan, if
22 mentioned in the deed, and it shall be the further duty of the
23 recorder on or before the first Monday of each month, to file
24 the aforesaid daily record in the office of the [board] chief
25 assessor of the proper county, together with his certificate
26 appended thereto, that such record is correct, and the recorder
27 of deeds shall charge and collect from the person presenting a
28 deed of conveyance for record, the sum of fifteen cents when it
29 contains but one description of land and ten cents for each
30 additional description therein described, which sum shall be in
19930H1501B1676 - 23 -
1 full compensation for his services under this act.
2 Section 36. Section 605.1 of the act, added January 18, 1952
3 (1951 P.L.2138, No.606), is amended to read:
4 Section 605.1. [Grantees of Real Property to Register Deed
5 with Chief Assessor.--It shall be the duty of] Registration of
6 Deeds.--Except for deeds recorded in accordance with this act,
7 every grantee of real property [to] shall register the deed of
8 conveyance in the assessment office of the [chief assessor for
9 the] county in which the land or the greater portion of it in
10 area is situated, within thirty days from the date of
11 conveyance[, unless such deed shall have been previously
12 recorded in the office of the Recorder of Deeds].
13 Any person who wilfully fails to comply with the provisions
14 of this section shall, upon conviction thereof in a summary
15 proceeding, be sentenced to pay a fine of not less than fifty
16 dollars ($50) and not more than one hundred dollars ($100).
17 Section 37. Section 605.2 of the act, added September 23,
18 1961 (P.L.1604, No.678), is amended to read:
19 Section 605.2. Report to Assessors of Mobilehomes or House
20 Trailers.--All mobilehome court operators which shall mean every
21 person who leases land to two or more persons for the purpose of
22 allowing such persons to locate thereon a mobilehome or house
23 trailer which is subject to real property taxation shall
24 maintain a record of all such leases which shall be open for
25 inspection at all reasonable times by the [tax assessor of the
26 political subdivision] chief assessor or local assessor, as the
27 case may be or an assistant assessor. As part of such record,
28 the court operator shall note the arrival of each mobilehome or
29 house trailer, the make or manufacturer thereof, the serial
30 number, the number of occupants, their names and ages, and their
19930H1501B1676 - 24 -
1 last prior residence address. Each month the mobilehome court
2 operator shall send a record to the [tax assessor of the
3 political subdivision] county assessment office of the arrivals
4 and departures of mobilehomes or house trailers in his court
5 during the prior month.
6 Section 38. The act is amended by adding a section to read:
7 Section 605.3. Mobilehome Titles of Ownership; Records.--
8 Upon written request by the chief assessor, the Department of
9 Transportation shall provide pertinent information concerning
10 the transfer of titles to a mobilehome and the sales tax paid
11 pursuant to the conveyance of a mobilehome.
12 Section 39. Sections 606 and 607 of the act are amended to
13 read:
14 Section 606. Persons Acquiring Unseated Lands to Furnish
15 Statement to [Board] Governing Body.--It shall be the duty of
16 every person hereafter becoming a holder of unseated lands by
17 gift, grant or other conveyance, to furnish to the [board]
18 governing body a statement signed by such holder or his, her or
19 their agent, containing a description of each tract so acquired,
20 the name of the person or persons to whom the original title
21 from the Commonwealth passed, and the nature, number and date of
22 such original title, together with the date of the conveyance to
23 such holder, and the name of the grantor, within one year from
24 and after such conveyance, and on failure of any holder of
25 unseated lands to comply with the injunctions of this act, it
26 shall be the duty of the [board] governing body to assess on
27 every tract of land respecting which such default shall be made,
28 when discovered, four times the amount of the tax to which such
29 tract or tracts of land would have been otherwise liable, and to
30 enforce the collection thereof in the same manner that taxes due
19930H1501B1676 - 25 -
1 on unseated lands are or may be assessed and collected:
2 Provided, That nothing in this section shall be construed as
3 giving greater validity to unexecuted land warrants than they
4 are now entitled to, nor to the detriment of persons under legal
5 disabilities, provided such person or persons comply with the
6 foregoing requisitions within the time or times limited,
7 respectively, after such disability shall be removed.
8 Section 607. Assessment of Unseated Lands.--All unseated
9 lands within this Commonwealth held by individuals,
10 copartnerships, associations or corporations, either by
11 improvement, warrant, patent or otherwise, shall, for the
12 purpose of raising county rates and levies, be valued and
13 assessed in the same manner as other property.
14 Whenever any tax levy is made upon land as unseated, which
15 the assessors for the same year by error or mistake returned
16 assessed as seated, while the same ought or might legally have
17 been assessed as unseated, such levy shall be deemed valid and
18 regular for all intents and purposes, notwithstanding it differs
19 from the copy of the duplicate furnished by the assessor. All
20 records of the [board] governing body charging lands as unseated
21 with arrears of taxes, shall be evidence of an assessment. No
22 clearing over by mistake shall ever be deemed sufficient to
23 render land seated.
24 Section 40. Section 608 of the act, amended January 18, 1952
25 (1951 P.L.2138, No.606), is amended to read:
26 Section 608. Assessment of Lands Divided by County Lines.--
27 The chief assessor shall on all lands made the assessment in the
28 county in which the mansion house is situated when county lines
29 divide a tract of land. Whenever the dividing line between two
30 counties shall pass through the mansion house of any tract of
19930H1501B1676 - 26 -
1 land, the owner of the land so divided may choose, as the situs
2 of assessment, either of the counties by a written notice of his
3 election to the [commissioners] governing body of both counties.
4 The assessor of the county so chosen shall assess therein all
5 the tract of land. In the event that the owner shall refuse or
6 fail to so choose, then the county in which the larger portion
7 of the mansion house is situated shall have the right of
8 assessment.
9 Section 41. Sections 610 and 616 of the act are amended to
10 read:
11 Section 610. Assessment Where Township Line Passes Through
12 Mansion House.--Whenever the dividing line between any township
13 and city or borough, or between any two townships as now or may
14 be hereafter located, shall pass through the mansion house of
15 any tract of land, the owner of the land so divided may chose as
16 the place of residence of its occupants, either of the townships
17 or the borough by a written notice of his election to the
18 [commissioners] governing body of the county. A choice once so
19 made shall be binding on the owner and occupiers of such mansion
20 house and on future owners thereof. In case of the neglect or
21 refusal of the owner of such land to make an election as
22 aforesaid, the persons occupying said mansion house shall be
23 regarded as residing wholly within the township, and the
24 [elected or appointed assessors of such township] chief assessor
25 or local assessor, as the case may be, or an assistant assessor
26 shall, in such case or when he elects to reside in the township,
27 assess therein such persons and all the tract of land on which
28 such mansion house is erected.
29 Section 616. Separate Assessment of Coal and Surface.--The
30 chief assessor or local assessor, as the case may be, or an
19930H1501B1676 - 27 -
1 assistant assessor shall hereafter assess coal and surface
2 separately in cases where the life tenant of land has not the
3 right to operate the coal underlying said surface.
4 Section 42. The act is amended by adding sections to read:
5 Section 616.1. Return of Timberlands.--The chief assessor or
6 local assessor, as the case may be, or an assistant assessor, in
7 his return of real estate assessments to the governing body of
8 the county, shall include, in the return, the timberland in the
9 county by specifying in separate columns the number of acres
10 each tract contains of cleared land and of timberland.
11 Section 616.2. Assessment of Auxiliary Forest Reserves.--
12 Surface land which has been, since the fifth of June, one
13 thousand nine hundred thirteen, or will be classified and set
14 apart as auxiliary forest reserves, in accordance with law,
15 shall, as long as it remains so classified, be rated for tax
16 assessment purposes at a value of not more than one dollar
17 ($1.00) per acre. If the surface land is underlaid with coal,
18 iron ore or other valuable minerals, oil or gas, these natural
19 resources shall be separately assessed, and the surface land
20 shall be assessed as if it had not been set aside as auxiliary
21 forest reserves.
22 Upon receipt of the assessment returns, the assessment for
23 lands classified as auxiliary forest reserves shall be reduced
24 by the governing body, in its records, to not more than one
25 dollar ($1.00) per acre, and the assessment returns shall be
26 preserved, as long as the classification is in accordance with
27 certificates filed with the governing body by the Department of
28 Forests and Waters or the Department of Environmental Resources.
29 Section 43. Section 617.1(b) of the act, amended December
30 15, 1969 (P.L.362, No.158), is amended to read:
19930H1501B1676 - 28 -
1 Section 617.1. Mobilehomes and House Trailers to Be Assessed
2 in Name of Owner.--* * *
3 (b) Each person in whose name a mobilehome or house trailer
4 is assessed, rated or valued as provided in this act, shall be
5 notified in writing by the chief assessor or local assessor, as
6 the case may be, or an assistant assessor that it shall be
7 unlawful for any person to remove the mobilehome or house
8 trailer from the taxing district without first having obtained
9 removal permits from the local tax collector.
10 * * *
11 Section 44. Section 618 of the act is amended to read:
12 Section 618. Assessment of Personal Property.--Personal
13 property subject to taxation for county purposes shall be
14 assessed in the manner provided by existing laws, except that
15 the [county commissioners] governing body shall fix the date as
16 of which the valuation of personal property shall be determined,
17 when and to whom returns of taxable personal property shall be
18 made, and when appeals from such assessments shall be heard in
19 the same manner and with like notice and like periods of time as
20 herein provided for appeals from assessments of real estate. All
21 such personal property assessments shall be entered on the
22 assessment rolls.
23 Section 45. The heading of Article VII of the act is amended
24 and a subdivision heading is added to read:
25 ARTICLE VII
26 [REVISIONS AND APPEALS]
27 REVIEW AND REVISION OF ASSESSMENTS
28 (a) Preliminary Provisions
29 Section 46. Section 701 of the act, amended December 13,
30 1982 (P.L.1173, No.270), is amended to read:
19930H1501B1676 - 29 -
1 Section 701. [Appeal Notices] Preparation of Assessment
2 Lists and Notices.--(a) Upon receipt of the assessment roll
3 from the [assessor] assessment office, or as soon thereafter as
4 possible, the [board] governing body shall examine and inquire
5 whether the assessments and valuations have been made in
6 conformity with the provisions of this act, and shall revise the
7 same, increasing or decreasing the assessments and valuations as
8 in their judgment may seem proper, and shall add thereto such
9 property or subjects of taxation as may have been omitted. The
10 [board] governing body may revise and decrease the assessment
11 and valuation of real property the buildings of which are
12 completely destroyed or razed, taking into account the loss in
13 value of the property for that part of the assessment year
14 subsequent to the destruction. The [board] governing body shall,
15 on or before the fifteenth day of July prepare an assessment
16 roll or list of persons and property subject to local taxation,
17 together with the value placed upon each person and each parcel
18 or tract of real property. The [board] governing body shall at
19 the same time prepare a list of all property exempted by law
20 from taxation. It shall cause to be mailed or delivered to each
21 owner of property or person assessed, and taxing district having
22 an interest therein, the actual value of whose property or
23 personal assessment has been changed from that fixed in the
24 preceding assessment roll as corrected after revision or the
25 value of whose property or personal assessment has not
26 theretofore been separately fixed, or when the established
27 predetermined ratio has been changed within the county, at his
28 last known address, a notice of such change, the amount of the
29 present assessment, valuation and ratio if the property or
30 personal assessment was previously separately assessed and the
19930H1501B1676 - 30 -
1 amount of such new assessment, valuation and ratio. Said notice
2 shall be mailed within five days from the date the [board]
3 governing body made such change or added said property to the
4 roll and shall state that any person aggrieved by such change or
5 by any assessment, and the said taxing districts may [appeal to
6 the board for relief by filing with the board within forty days
7 of the date of such notice, a statement in writing of such
8 intention to appeal, designating the assessment or assessments
9 by which such person is aggrieved, and the address to which
10 notice of when and where to appear for hearing of the appeal
11 shall be mailed] seek a review and revision of the assessment.
12 (a.1) The [board] governing body is authorized to make
13 additions and revisions to the assessment roll of persons and
14 property subject to local taxation at any time in the year, so
15 long as the notice provisions [of this section] are complied
16 with. All additions and revisions shall be a supplement to the
17 assessment roll for levy and collection of taxes for the tax
18 year for which the assessment roll was originally prepared, in
19 addition to being added to the assessment roll for the following
20 calendar or fiscal tax years.
21 [(b) Any person aggrieved by any assessment whether or not
22 the value thereof shall have been changed since the preceding
23 annual assessment, or any taxing district having an interest
24 therein, may appeal to the board for relief. Any person or such
25 taxing districts desiring to make an appeal shall, on or before
26 the first day of September, file with the board an appeal,
27 setting forth:
28 (1) The assessment or assessments by which such person feels
29 aggrieved;
30 (2) The address to which the board shall mail notice of when
19930H1501B1676 - 31 -
1 and where to appear for hearing.]
2 (b.1) For the purpose of assessment appeals under this act,
3 the term "person" shall include, in addition to that provided by
4 law, a group of two or more persons acting on behalf of a class
5 of persons similarly situated with regard to the assessment.
6 (c) Notwithstanding any other provisions of this act when
7 any county proposes to institute a county-wide revision of
8 assessments upon real property, the following notice
9 requirements and appeal process shall be followed:
10 (1) All property owners shall be notified by first class
11 mail at their last known address of the value of the new
12 assessment and the value of their old assessment.
13 (2) All property owners shall have the right to appeal any
14 new assessment value within [thirty] forty days [of] after
15 receipt of notice and each notice shall so state.
16 (3) The [board] governing body shall mail all notices on or
17 before the [first] fifteenth day of July. [The board at its
18 discretion may commence with the hearing of appeals thirty days
19 following the mailing of the initial notices of reassessment.
20 (4) The board shall notify each person and each taxing
21 district having an interest therein, who has filed an appeal, of
22 the time and place of hearing on said appeal by depositing such
23 notice in the mail addressed to such person at the address
24 designated in the appeal not later than the twentieth day
25 preceding the day designated in the notice for such appearance.
26 Any person or such taxing district who shall fail to appear for
27 hearing at the time fixed shall be presumed to have abandoned
28 his appeal unless said hearing date is re-scheduled by the
29 mutual consent of the property owner and the board.
30 (5) On or before the fifteenth day of November, the board
19930H1501B1676 - 32 -
1 shall certify to the clerk or secretary of each political
2 subdivision coming within the scope of this act within the
3 county, the value of real property, the value of occupations,
4 and the number of persons subject to personal taxes appearing in
5 the assessment roll and taxable by the respective political
6 subdivisions.
7 (6) All appeals shall be heard and acted upon by the board
8 by not later than the last day of October.]
9 Section 47. The act is amended by adding sections to read:
10 Section 701.1. Notice for Information by Assessors.--The
11 chief assessor, for assessment purposes, shall give to an owner
12 of real property only one notice by United States Postal Service
13 first class mail, registered mail or certified mail, return
14 receipt requested, postage prepaid. The notice shall require an
15 owner of real property to file a property statement. The
16 statement may include records and information pertaining to sale
17 of ownership interests, partnership interests, stock
18 transactions and income and expense of rental income-producing
19 property. The owner of property shall submit a property
20 statement within forty-five days after the notice of the chief
21 assessor. The notice shall include a statement that compliance
22 with the notice is mandatory by law.
23 The term "rental income-producing property," as used in this
24 section, shall include, but not be limited to, residential
25 rental realty, apartments, rooming houses, commercial rental
26 realty, leased industrial realty, leased land, garages, hotels,
27 motels, inns, bed and breakfast accommodations and similar
28 rental real estate.
29 Section 701.2. Failure to File a Property Statement after
30 Notice.--(a) If an owner fails to respond to the notice of the
19930H1501B1676 - 33 -
1 chief assessor within forty-five days, the chief assessor shall
2 value the property at the amount the chief assessor, from
3 information in his possession or available to him, reasonably
4 determines to be the full and fair value.
5 (b) If an owner has good cause for failing to respond to the
6 notice within the required period of time, the chief assessor
7 may extend the period for an additional forty-five days. No
8 further extension shall be permitted.
9 (c) If an owner disputes the valuation made by the chief
10 assessor, the owner may appeal in accordance with the provisions
11 of this article. A completed property statement shall be filed
12 with the appeal in order for the appeal to be considered valid.
13 Section 701.3. Confidentiality.--Information gained by the
14 chief assessor shall be confidential except for official
15 purposes, and a person or agent divulging such information shall
16 be deemed guilty of a misdemeanor, and upon conviction, be
17 sentenced to pay a fine of not more than five hundred dollars
18 ($500), or to imprisonment for not more than three years, or
19 both, as the court shall determine.
20 Section 48. Sections 702, 702.1, 703, 703.1, 703.2, 703.3,
21 704, 705 and 706 of the act are repealed.
22 Section 49. Article VII of the act is amended by adding
23 subdivisions to read:
24 (b) Administrative Review
25 Section 711. Informal Review Process.--(a) Within forty
26 days after receipt of notice of assessment or reassessment,
27 including matters relevant to tax-exempt property, a taxpayer or
28 taxing district disputing an assessment, reassessment or matter
29 relevant to tax-exempt real property, whether or not the value
30 of the assessment has been changed since a preceding assessment,
19930H1501B1676 - 34 -
1 shall have the right to appeal the assessment or reassessment in
2 writing to the assessment office.
3 (b) A taxpayer or taxing district choosing to appeal an
4 assessment or reassessment shall notify the county assessment
5 office in writing requesting one of the following options of
6 informal review:
7 (1) Informal meeting between the taxpayer or taxing district
8 and the chief assessor or his designee, for review of the
9 assessment or reassessment in question; or
10 (2) Informal review directly between the taxpayer or taxing
11 district and the board or a panel thereof.
12 (c) If a taxpayer or taxing district chooses to meet
13 initially with the chief assessor for review of an assessment or
14 reassessment and subsequently disagrees with the written
15 determination rendered by the chief assessor under section
16 712(c), a subsequent appeal shall be filed with the board or a
17 panel of the board for an informal review before the taxpayer or
18 taxing district may seek an appeal under sections 721 through
19 730 or sections 741 through 749.
20 Section 712. Informal Review by Chief Assessor.--(a) If a
21 taxpayer or taxing district elects to meet informally with the
22 chief assessor, the assessor shall, without limitation or
23 restriction, make available data used to determine the
24 assessment, disclose the methodology applied during the
25 assessment process and make available and provide access to any
26 other information relating to the assessment and the assessment
27 process. A copy of all information made available, including,
28 but not limited to, records, reports and data, shall be
29 furnished by the chief assessor to the taxpayer or taxing
30 district upon request at the expense of the taxpayer.
19930H1501B1676 - 35 -
1 (b) A taxpayer or taxing district may present to the chief
2 assessor information and data relevant to the disputed
3 assessment. Witnesses offering any testimony or evidence
4 relative to an aspect of the value of the real estate subject to
5 assessment or reassessment shall be required to disclose, under
6 oath, the specific circumstances under which the witness
7 receives compensation for the testimony or evidence.
8 (c) Following a comprehensive review of information
9 available relative to the disputed assessment, the chief
10 assessor shall execute a written determination within twenty
11 days after the last informal meeting with the taxpayer or taxing
12 district or before the thirtieth day of August, whichever is
13 later.
14 (d) Failure by the chief assessor to hold timely meetings or
15 to file a written determination within the times prescribed in
16 this section shall not preclude the disputing taxpayer or taxing
17 district from pursuing further appeals under this article.
18 Section 713. Informal Review by Board.--(a) If a taxpayer
19 or taxing district disagrees with the written determination of
20 the chief assessor under section 712(c), the taxpayer or taxing
21 district, within ten days of receiving the determination, shall
22 have the right to informally meet with the board or a panel of
23 the board to discuss the basis of the assessment, the review by
24 the chief assessor and the possible revaluation of the
25 assessment. Informal review by the board or a panel of the board
26 shall be a prerequisite to any further appellate procedure. If
27 the taxpayer or taxing district follows either of the following
28 options, then the provisions of subsections (b) through (d)
29 shall apply to the informal review process:
30 (1) The taxpayer or taxing district may elect to meet
19930H1501B1676 - 36 -
1 informally with the board or a panel of the board to discuss the
2 basis of the assessment following a disagreement with the
3 written determination of the chief assessor.
4 (2) The taxpayer or taxing district may elect to seek a
5 revision of the assessment directly with the board or a panel of
6 the board under section 711(b)(2).
7 (b) Without limitation or restriction, the board or a panel
8 of the board shall make available data used to determine and
9 review the assessment, disclose the methodology applied during
10 the assessment and review process, and make available and
11 provide access to other information relating to the assessment
12 and the assessment review process. A copy of the information
13 available under this provision, including, but not limited to,
14 records, reports and data, shall be furnished by the board or a
15 panel of the board to the taxpayer upon request at the expense
16 of the taxpayer.
17 (c) A taxpayer or taxing district may present to the board
18 or a panel of the board information, witnesses and data relevant
19 to the disputed assessment and the assessment review process.
20 (d) Following a comprehensive review of all information
21 available relative to the disputed assessment and the review
22 process, the board or a panel of the board shall execute a
23 written determination within twenty days after the last informal
24 meeting with the taxpayer or taxing district or before the
25 thirtieth day of August, whichever is later.
26 (e) Failure by the board to conduct meetings or execute a
27 written determination within the times prescribed in this
28 section shall not preclude the disputing taxpayer or taxing
29 district from pursuing further appeals under this article.
30 Section 714. Agreement upon Assessment.--(a) If a taxpayer
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1 and a chief assessor or board reach an agreement upon an
2 assessment following the informal review process set forth in
3 section 711, the taxpayer shall execute an approval of the
4 written determination.
5 (b) A written determination which is approved by the
6 taxpayer affected shall be binding on the taxpayer and the
7 county unless an appeal is filed by a taxing body. Copies of the
8 written determination, approved by the taxpayer, shall be
9 provided to all appropriate taxing bodies.
10 (c) A taxing district which appeals a written determination
11 shall file the appeal within thirty days after receipt of the
12 written determination approved by the taxpayer.
13 Section 715. Appeal of Notice of Assessment or
14 Reassessment.--A taxpayer or taxing district who disputes a
15 notice of assessment or reassessment shall proceed under the
16 provisions of section 711 as a prerequisite to the appeals
17 process set forth in sections 721 through 730 and sections 741
18 through 749.
19 Section 716. Appeal of Chief Assessor's or Board's
20 Determination.--If a taxpayer disagrees with a written
21 determination following the informal review process set forth in
22 section 711, the taxpayer may elect the appeals process set
23 forth under either sections 721 through 730 or sections 741
24 through 749. Appeals under sections 721 through 730 or 741
25 through 749 shall be filed within thirty days after receipt of
26 the boards's written determination.
27 (c) Appeals to Board
28 Section 721. Conformity with Local Agency Law.--The
29 practice, procedure and judicial review of all appeals filed
30 with the Board of Assessment Revisions shall conform with all
19930H1501B1676 - 38 -
1 relevant aspects of Title 2 of the Pennsylvania Consolidated
2 Statutes (relating to administrative law and procedure).
3 Section 722. Factors in Determinations of the Board.--(a)
4 In an appeal of an assessment the board shall make the following
5 determinations:
6 (1) The market value as of the date such appeal was filed
7 before the board.
8 (2) The common level ratio published by STEB on or before
9 the first day of July of the year prior to the tax year being
10 appealed to the board.
11 (b) The board, after determining the market value of the
12 property, shall then apply the established predetermined ratio
13 to such value unless the common level ratio published by STEB on
14 or before the first day of July of the year prior to the tax
15 year being appealed to the board varies by more than fifteen per
16 centum (15%) from the established predetermined ratio, in which
17 case the board shall apply that same common level ratio to the
18 market value of the property. As an example, in the case of a
19 predetermined ratio (PDR) of 30% the following calculations
20 would be made to achieve a permissible ratio variance of twenty-
21 five and one-half per centum (25.5%) to thirty-four and one-half
22 per centum (34.5%):
23 30% (PDR) x 15% = 4.5%
24 30% (PDR) + 4.5% = 34.5%
25 30% (PDR) - 4.5% = 25.5%
26 (c) When a county has effected a countywide revision of the
27 assessment which was used to develop the common level ratio last
28 determined by STEB the following applies:
29 (1) If a county changes its assessment base by applying a
30 change in predetermined ratio, the board shall apply the
19930H1501B1676 - 39 -
1 percentage change between the existing predetermined ratio and
2 newly established predetermined ratio to the county's common
3 level ratio to establish the certified revised common level
4 ratio for the year in which the assessment was revised.
5 (2) If the county performs a countywide revision of
6 assessments by revaluing the properties and applying an
7 established predetermined ratio, the board shall utilize the
8 established predetermined ratio instead of the common level
9 ratio for the year in which the assessment was revised and until
10 such time as the common level ratio determined by the State Tax
11 Equalization Board reflects the revaluing of properties
12 resulting from the revision of assessments.
13 (d) Nothing herein shall prevent any appellant from
14 appealing a base year valuation without reference to ratio.
15 (e) Persons who have suffered catastrophic losses to their
16 property shall have the right to appeal before the board within
17 the remainder of the county fiscal year in which the
18 catastrophic loss occurred, or within six months of the date on
19 which the catastrophic loss occurred, whichever time period is
20 longer. The board shall reassess the value of the property in
21 the following manner: the value of the property before the
22 catastrophic loss, based on the percentage of the taxable year
23 for which the property stood at its former value, shall be added
24 to the value of the property after the catastrophic loss, based
25 on the percentage of the taxable year for which the property
26 stood at its reduced value. Property improvements made
27 subsequent to the catastrophic loss in the same tax year shall
28 not be included in the reassessment described in this subsection
29 for that tax year. Any adjustments in assessment under this
30 subsection:
19930H1501B1676 - 40 -
1 (1) shall be reflected by the appropriate taxing districts
2 in the form of a credit for the succeeding tax year; or
3 (2) upon application by the property owner to the
4 appropriate taxing districts, shall result in a refund being
5 paid to the property owner at the time of issuance of the tax
6 notice for the next succeeding tax year by the respective taxing
7 districts. As used in this section, "catastrophic loss" means a
8 loss due to mine subsidence, fire, flood or other natural
9 disaster which affects the physical state of the real property
10 and which exceed fifty per centum (50%) of the market value of
11 the real property prior to the loss.
12 Section 723. Notice.--Notice shall be given to the public,
13 the taxpayer, other taxing districts and any other person who
14 has made a timely request for notice. Notices shall be given at
15 the time and in the manner prescribed by the board.
16 Section 724. Appearances; Required Disclosures.--(a) The
17 parties to a hearing before a board shall be the chief assessor
18 or his designee, the taxpayer, representatives of aggrieved
19 taxing districts and any other persons or organizations
20 permitted by the board to appear. The board may require that all
21 persons who wish to be considered parties enter appearances in
22 writing on forms provided by the board for that purpose.
23 (b) Witnesses providing testimony at a hearing relative to
24 any aspect of the value of the real estate which is the subject
25 of the assessment or reassessment appeal shall be required to
26 disclose, under oath, the specific circumstances under which the
27 witness receives compensation from a party to the hearing for
28 providing the testimony.
29 Section 725. Oaths and Subpoenas.--The chairman of a board
30 shall have power to administer oaths and to issue subpoenas
19930H1501B1676 - 41 -
1 compelling the attendance of witnesses and the production of
2 relevant documents and papers, including witnesses and documents
3 requested by the parties.
4 Section 726. Representation by Counsel.--The parties to an
5 appeal may retain private legal counsel and shall be afforded
6 the opportunity to respond, present evidence and argument and
7 cross-examine adverse witnesses on all relevant issues.
8 Section 727. Rules of Evidence.--Formal rules of evidence
9 shall not apply, but irrelevant, immaterial, or unduly
10 repetitious evidence may be excluded.
11 Section 728. Record of Proceedings.--A board shall keep a
12 stenographic record of the proceedings and a transcript of the
13 proceedings and copies of graphic or written material received
14 in evidence shall be made available to a party at reasonable
15 expense to the party.
16 Section 729. Ex Parte Proceedings.--A board shall not
17 communicate directly or indirectly with a party or the party's
18 representative in connection with an issue involved except upon
19 notice and opportunity for all parties to participate in the
20 communication. A board shall not consider a communication,
21 report, staff memorandum or other material unless all parties
22 are afforded an opportunity to contest the material so
23 considered. A board shall not inspect the property or its
24 surroundings after the commencement of hearings with a party or
25 the party's representative unless all parties are given an
26 opportunity to be present.
27 Section 730. Decision of the Board; Delivery of Decision and
28 Appeal.--(a) A board shall render a written decision within
29 forty-five days after the hearing ends.
30 (b) Each decision shall be accompanied by findings of fact,
19930H1501B1676 - 42 -
1 conclusions based on the findings, and the reasons for the
2 conclusions. Reasoning shall contain references to any provision
3 of law or court decision relied on in reaching the conclusion is
4 deemed appropriate in light of the facts found.
5 (c) A copy of a final decision shall be delivered to the
6 taxpayer, the chief assessor, the taxing districts and any other
7 party that has entered an appearance personally or by mail.
8 (d) A taxpayer or taxing district who disagrees with a final
9 written decision of the board shall have the right to appeal the
10 board's decision to the court of common pleas within thirty days
11 after receipt of the decision.
12 (d) Appeals to Courts of Common Pleas
13 Section 741. Proceedings.--An appeal to a court of common
14 pleas shall be conducted as follows:
15 (1) If the appeal is taken on a determination of a board
16 after a formal hearing, the provisions of section 721 shall
17 govern the proceedings.
18 (2) If the appeal is taken on a decision made after an
19 informal review, the proceeding on appeal shall be conducted de
20 novo in accordance with the Rules of Civil Procedure that would
21 be applicable if the action was initially commenced in the court
22 of common pleas.
23 Section 742. Factors in Determinations of the Court.--(a)
24 In an appeal of an assessment the court shall make the following
25 determinations:
26 (1) The market value as of the date such appeal was filed
27 before the board of assessment appeals. In the event subsequent
28 years have been made a part of the appeal, the court shall
29 determine the respective market value for each such year.
30 (2) The common level ratio which was applicable in the
19930H1501B1676 - 43 -
1 original appeal to the boards. In the event subsequent years
2 have been made a part of the appeal, the court shall determine
3 the respective common level ratio for each such year published
4 by STEB on or before the first day of July of the year prior to
5 the tax year being appealed.
6 (b) The court, after determining the market value of the
7 property under subsection (a)(1), shall apply the established
8 predetermined ratio to such value unless the corresponding
9 common level ratio determined under subsection (a)(2) varies by
10 more than fifteen per centum (15%) from the established
11 predetermined ratio, in which case the court shall apply the
12 respective common level ratio to the corresponding market value
13 of the property. As an example, in the case of a predetermined
14 ratio (PDR) of 30%, the following calculations would be made to
15 achieve a permissible ratio variance of twenty-five and one-half
16 per centum (25.5%) to thirty-four and one-half per centum
17 (34.5%):
18 30% (PDR) x 15% = 4.5%
19 30% (PDR) + 4.5% = 34.5%
20 30% (PDR) - 4.5% = 25.5%
21 (c) When a county has effected a countywide revision of the
22 assessment which was used to develop the common level ratio last
23 determined by STEB, the following applies:
24 (1) If a county changes its assessment base by applying a
25 change in predetermined ratio, the court shall apply the
26 percentage change between the existing predetermined ratio and
27 newly established predetermined ratio to the county's common
28 level ratio to establish the certified revised common level
29 ratio for the year in which the assessment was revised.
30 (2) If the county performs a countywide revision of
19930H1501B1676 - 44 -
1 assessments by revaluing the properties and applying an
2 established predetermined ratio, the court shall utilize the
3 established predetermined ratio instead of the common level
4 ratio for the year in which the assessment was revised and until
5 such time as the common level ratio determined by the State Tax
6 Equalization Board reflects the revaluing of properties
7 resulting from the revision of assessments.
8 (d) An appellant may appeal a base year valuation without
9 reference to ratio.
10 Section 743. Hearing by Court or Master; Required
11 Disclosures.--(a) The court may hear the testimony or, upon its
12 own motion or the motion of a party, may appoint a master with
13 respect to all matters to hear the testimony and return the
14 record and a transcript of the testimony to the court, together
15 with a report and recommendation. The order of appointment shall
16 specify the matters which are referred to the master.
17 (b) A witness providing testimony before the court or a
18 master relative to an aspect of the value of the real estate
19 subject to assessment or reassessment shall be required to
20 disclose, under oath, the specific circumstances under which the
21 witness receives compensation from a party to these proceedings
22 for the testimony.
23 Section 744. Notice of Master's Hearing.--Written notice of
24 the hearing shall be given to each attorney of record by the
25 master or, if no attorney has appeared of record for a party,
26 notice of the hearing shall be given the party by the master.
27 Section 745. Master's Report.--(a) The master shall file
28 the record and a transcript of the testimony together with the
29 report and recommendation within thirty days after the receipt
30 of the transcript by the master.
19930H1501B1676 - 45 -
1 (b) The master shall immediately send notice of the filing
2 of the report to each party and shall accompany the notice with
3 a copy of the report and recommendation.
4 (c) The master's report shall contain findings of fact,
5 conclusions of law and a recommendation. A transcript of the
6 testimony, and the exhibits, pleadings and other papers in the
7 action shall be attached to the report.
8 (d) The findings of fact shall include a summary of the
9 evidence with appropriate comprehensive discussion.
10 (e) The conclusions of law shall include a discussion of the
11 law and the facts and the legal conclusions reached by the
12 master.
13 (f) The recommendation shall set forth the assessment
14 valuation which the master deems to be both equitable under all
15 factual circumstances and in conformity with all relevant legal
16 principles applicable to the real property of the taxpayer. The
17 master shall attach a proposed decree.
18 Section 746. Exceptions to Master's Report.--(a) Within
19 twenty days after notice of the filing of the master's report
20 has been mailed, exceptions may be filed by any party to the
21 report or any part thereof, to rulings on objections to
22 evidence, to statements or findings of fact, to conclusions of
23 law, or to any other matters occurring during the hearing. Each
24 exception shall set forth a separate objection precisely and
25 without discussion. Matters not covered by exceptions are deemed
26 waived unless, prior to entry of the final decree, leave is
27 granted to file exceptions raising those matters.
28 (b) If no exceptions are filed to the master's report within
29 the twenty-day period, the court shall review the report and if
30 approved shall enter a final decree.
19930H1501B1676 - 46 -
1 (c) If exceptions are filed, the court shall hear argument
2 on the exceptions and enter an appropriate final decree. No
3 motion for post-trial relief may be filed to the final decree.
4 Section 747. Rules of Court.--The court is hereby authorized
5 to make and adopt such rules and practices as may be necessary
6 to carry this act into effect which are consistent with the
7 Rules of Civil Procedure, and to regulate proceedings before
8 masters, and to fix their fees.
9 Section 748. Appeals to Supreme or Commonwealth Courts.--The
10 board, or a taxpayer or taxing district who is party to the
11 appeal to the court of common pleas, may appeal from the
12 judgment, order or decree of the court of common pleas in any
13 matter affecting the assessment. The appeal shall not prevent
14 the collection of the taxes upon the assessment fixed or allowed
15 by such judgment, order or decree of the court of common pleas,
16 but in case the same shall be reduced, then the excess shall be
17 returned to the taxpayer who paid it.
18 Section 749. Appeals by Taxing Districts.--The corporate
19 authorities of a county, borough, town, township or school
20 district which feels aggrieved by an assessment of property or
21 other subject of taxation for its corporate purposes, shall have
22 the right to appeal from an assessment in the same manner,
23 subject to the same procedure and with like effect as if such
24 appeal were taken by the taxpayer. In addition, they may take an
25 appeal from a decision of the board or court of common pleas as
26 though they had been a party to the proceedings before the board
27 or court, even though they were not a party in fact.
28 (e) Procedures Following Appeals Process
29 Section 761. Correction of Assessment Roll; Preparation of
30 Duplicates.--(a) When the appeals process has been concluded
19930H1501B1676 - 47 -
1 and a final determination, decision or court order has been
2 entered in each case, the chief assessor shall make changes in
3 the assessment roll required by the final determination. When
4 corrections have been made, the chief assessor shall prepare
5 three copies of the assessment roll. He shall deliver them, on
6 or before the fifteenth day of November, with his certificate
7 that they are a true copy of the original assessment roll, to
8 the following:
9 (1) One copy to the chief clerk of the governing body.
10 (2) One copy of such portion of the roll as contains the
11 assessment of persons or property within each school district to
12 the secretary of the board of school directors of the respective
13 school district.
14 (3) One copy of such portion of the roll as contains the
15 assessment of persons or property within each city accepting the
16 provisions of this act, or borough, town or township, to the
17 respective city clerk, borough secretary, town clerk or
18 secretary or township secretary. All copies of the roll shall,
19 for all purposes, be considered as originals. The copies shall
20 provide space to the right of each assessment for the entry of
21 all taxes which may be levied by the respective political
22 subdivisions. The original assessment roll as corrected after
23 appeals shall be preserved in the office of the chief assessor,
24 or of the governing body, and shall be open to public
25 inspection, subject to regulations the governing body prescribes
26 for the preservation and safekeeping of such roll.
27 (b) On or before the fifteenth day of November, the chief
28 assessor shall certify to the clerk or secretary of each
29 political subdivision which comes within the scope of this act
30 within the county the following:
19930H1501B1676 - 48 -
1 (1) The value of real property.
2 (2) The value of occupations.
3 (3) The number of persons subject to personal taxes who
4 appear in the assessment roll and who are taxable by the
5 respective political subdivisions.
6 Section 762. Notice of Changes Given to Taxing
7 Authorities.--When the governing body makes a change in the
8 amount of three hundred dollars ($300) or more or in the
9 assessed value of property is finally fixed in the preceding
10 assessment roll, or fixes valuation or property which has not
11 theretofore been separately fixed, whether the change or new
12 valuation is made before or after an appeal has been heard, the
13 governing body shall give notice of the change or new valuation
14 to the clerk of the city, if it has accepted the provisions of
15 this act, in which the assessed property is located, to the
16 secretary of the school district in which the assessed property
17 is located, and to the secretary of the borough or township in
18 which the assessed property is located.
19 Section 763. Duplicates for Political Subdivisions Lying in
20 More Than One County; Choice of Assessment Ratio.--Where a
21 political subdivision which uses for taxation purposes the
22 valuations or assessments prepared by the county under the
23 provisions of this act shall lie in more than one county, and
24 the respective counties fix different established predetermined
25 ratios for their assessment of property, the political
26 subdivision may levy its taxes on the ratio to actual value used
27 by any one of such counties, notwithstanding the fact that many
28 of the properties so taxed are located in a county using a
29 different ratio.
30 In such cases, the counties whose ratio is rejected in
19930H1501B1676 - 49 -
1 preparing copies of that portion of their assessment roll which
2 relate to the political subdivisions to which this section
3 applies, shall set forth the additional information showing the
4 actual valuations of properties upon which their assessment
5 ratio is based. This information shall be contained in the
6 copies certified to the political subdivisions with space to the
7 right of each valuation for the entry of the assessed valuation
8 at the established predetermined ratio used by the political
9 subdivision and for the entry of all taxes which may be levied
10 thereon.
11 Section 764. Errors in Assessments and Refunds.--If through
12 mathematical or clerical error, an assessment is made greater
13 than it should have been, and taxes are paid on such incorrect
14 assessment, the governing body, upon discovering such error and
15 correcting the assessment, shall so inform the appropriate
16 taxing district or districts, which shall make a refund to the
17 taxpayer or taxpayers for a period not in excess of six years
18 from the date of application for refund or discovery of such
19 error by the governing body.
20 Section 765. Payment of Taxes Pending Appeal.--(a) Any
21 appeal shall not prevent the collection of taxes based on the
22 assessment complained of, but in case the same shall be reduced,
23 then the excess shall be returned to the taxpayer or taxpayers
24 who have paid it. The appellant shall pay the amount of the tax
25 alleged to be due by reason of the assessment which is being
26 appealed. Payment in this case shall be made to the tax
27 collector under a protest, in writing, and when the tax is paid
28 over to the taxing district, the tax collector shall notify the
29 taxing district that the payment was made under protest and
30 shall deliver the written protest to the taxing district.
19930H1501B1676 - 50 -
1 Whereupon, the taxing district shall be required to segregate
2 twenty-five per centum (25%) of the amount of the tax paid over
3 and shall deposit the segregated amount in a separate account in
4 the depository in which the funds of the taxing district are
5 deposited. The taxing district may not expend any of the
6 segregated amount unless it first petitions the court, alleging
7 that the segregated amount is unjustly withheld. Thereupon, the
8 court shall have power to order the use by the taxing district
9 of that portion of the segregated amount as shall appear to the
10 court to be reasonably free from dispute, and the remainder of
11 the segregated amount shall be held segregated by the taxing
12 district, pending the final disposition of the appeal. Upon
13 final disposition of the appeal, the amount found to be due the
14 appellant as a refund shall be a legal set-off or credit against
15 future taxes assessed against the appellant by the same taxing
16 district, and where the taxing district alleges that it is
17 unable to thus credit all of the refund in one year, the court,
18 upon application of either party, shall determine over what
19 period of time the refund shall be made, and shall fix the
20 amount of refund which shall be credited in any year or years.
21 This proviso shall be construed to apply to all refunds that are
22 now due or may hereafter become due as the result of appeals
23 from assessments that have not been finally determined or
24 adjusted at the time this act takes effect, regardless whether
25 there has been a payment of any moneys into court or to the tax
26 collector under written protest.
27 (b) If a taxpayer has filed an appeal from an assessment, so
28 long as the appeal is pending before the board or before a court
29 on appeal from the determination of the board, as provided by
30 statute, the appeal will also be taken as an appeal by the
19930H1501B1676 - 51 -
1 taxpayer on the subject property for a valuation for an
2 assessment subsequent to the filing of the appeal with the board
3 and prior to the determination of the appeal by the board or the
4 court. The board shall hold its hearings and make its final
5 determination of the subsequent years in question in the same
6 manner as for the year or years for which the original appeal
7 was filed. This provision shall be applicable to all pending
8 appeals as well as future appeals.
9 Section 50. Section 801 of the act is amended to read:
10 Section 801. The act approved the twenty-second day of May,
11 one thousand nine hundred thirty-three (Pamphlet Laws, eight
12 hundred fifty-three), entitled "An act relating to taxation;
13 designating the subjects, property and persons subject to and
14 exempt from taxation for all local purposes; providing for and
15 regulating the assessment and valuation of persons, property and
16 subjects of taxation for county purposes, and for the use of
17 those municipal and quasi-municipal corporations which levy
18 their taxes on county assessments and valuations; amending,
19 revising and consolidating the law relating thereto; and
20 repealing existing laws," is hereby repealed, in so far as it
21 applies to counties of the third, fourth, fifth, sixth, seventh
22 and eighth classes[, except as to the designation of objects,
23 property and persons subject to and exempt from taxation for
24 city and school purposes in cities, and the assessment and
25 valuation thereof for such purposes].
26 Section 51. This act shall take effect in 90 days.
A26L53VDL/19930H1501B1676 - 52 -