PRIOR PRINTER'S NO. 565 PRINTER'S NO. 1068
No. 502 Session of 1997
INTRODUCED BY GODSHALL, CORNELL, LAWLESS, HERSHEY, ARMSTRONG,
RAYMOND, FICHTER, STEIL, ROBERTS, TRELLO, REBER AND BUNT,
FEBRUARY 12, 1997
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
MARCH 18, 1997
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing for the valuation of
11 property IN COUNTIES OF THE SECOND CLASS A AND THIRD CLASS <--
12 AND FOR AUXILIARY BOARDS OF ASSESSMENT APPEALS.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 402(b) of the act of May 22, 1933
16 (P.L.853, No.155), known as The General County Assessment Law,
17 amended December 13, 1982 (P.L.1160, No.268), is amended to
18 read:
19 Section 402. Valuation of Property.--* * *
20 (b) (1) Except as to counties of the first and second class
21 and except as otherwise provided in clause (2), after any county
22 makes a county-wide revision of assessment of real property at
1 values based upon an established predetermined ratio as required
2 by law or after any county changes its established predetermined
3 ratio, each political subdivision, which hereafter for the first
4 time levies its real estate taxes on that revised assessment or
5 valuation, shall, for the first year, reduce its tax rate, if
6 necessary, for the purpose of having the total amount of taxes
7 levied for that year against the real properties contained in
8 the duplicate for the preceding year, equal, in the case of any
9 taxing district, not more than ten per centum greater than the
10 total amount it levied on such properties the preceding year,
11 notwithstanding the increased valuations of such properties
12 under the revised assessment.
13 (2) After a county of the second class A OR A COUNTY OF THE <--
14 THIRD CLASS makes a county-wide revision of assessment of real
15 property at values based upon an established predetermined ratio
16 as required by law or after a county of the second class A OR A <--
17 COUNTY OF THE THIRD CLASS changes its established predetermined
18 ratio, each political subdivision, which hereafter for the first
19 time levies its real estate taxes on that revised assessment or
20 valuation, shall, for the first year, reduce its tax rate, if
21 necessary, for the purpose of having the total amount of taxes
22 levied for that year against the real properties contained in
23 the duplicate for the preceding year, equal, in the case of any
24 taxing district, not more than five per centum (5%) greater than
25 the total amount it levied on such properties the preceding
26 year, notwithstanding the increased valuations of such
27 properties under the revised assessment.
28 (3) For the purpose of determining the total amount of taxes
29 to be levied for [said] the first year under clause (1) or (2),
30 the amount to be levied on newly constructed buildings or
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1 structures or on increased valuations based on new improvements
2 made to existing houses need not be considered. The tax rate
3 shall be fixed for that year at a figure which will accomplish
4 this purpose.
5 (4) With the approval of the court of common pleas, upon
6 good cause shown, any such political subdivision may increase
7 the tax rate herein prescribed, notwithstanding the provisions
8 of this subsection.
9 SECTION 2. THE ACT IS AMENDED BY ADDING A SECTION TO READ: <--
10 SECTION 511.1. APPOINTMENT OF AUXILIARY BOARD OF ASSESSMENT
11 APPEALS.--(A) IN CONJUNCTION WITH A COUNTY-WIDE REVISION OF
12 ASSESSMENTS INVOLVING EITHER A CHANGE IN THE ESTABLISHED
13 PREDETERMINED RATIO OR REVALUING THE PROPERTIES AND APPLYING THE
14 PREDETERMINED RATIO, THE COUNTY COMMISSIONERS OF A COUNTY OF THE
15 FOURTH, FIFTH, SIXTH, SEVENTH OR EIGHTH CLASS MAY,
16 NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
17 CREATE UP TO FOUR TEMPORARY AUXILIARY APPEAL BOARDS, EACH TO BE
18 KNOWN AS AN AUXILIARY APPEAL BOARD. THE COUNTY COMMISSIONERS
19 SHALL ESTABLISH THE TERM OF EXISTENCE FOR AN AUXILIARY APPEAL
20 BOARD NOT TO EXCEED EIGHTEEN MONTHS. AN AUXILIARY APPEAL BOARD
21 SHALL BE COMPOSED OF THREE MEMBERS WHO SHALL BE APPOINTED BY THE
22 COUNTY COMMISSIONERS TO SERVE FOR THE TIME THAT THE AUXILIARY
23 APPEAL BOARD IS IN EXISTENCE. MEMBERS OF AN AUXILIARY APPEAL
24 BOARD SHALL BE COMPETENT AND QUALIFIED RESIDENTS OF THE COUNTY.
25 VACANCIES ON AN AUXILIARY APPEAL BOARD SHALL BE FILLED BY
26 APPOINTMENT BY THE COUNTY COMMISSIONERS FOR THE DURATION OF THE
27 AUXILIARY APPEAL BOARD'S EXISTENCE. ANY SALARY OF MEMBERS OF AN
28 AUXILIARY APPEAL BOARD SHALL BE FIXED BY THE SALARY BOARD OF THE
29 COUNTY. THE AUTHORITY OF AN AUXILIARY APPEAL BOARD SHALL BE
30 LIMITED TO HEARING AND DETERMINING APPEALS FROM ASSESSMENTS IN
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1 ACCORDANCE WITH APPLICABLE PROVISIONS OF LAW. AFTER ONE OR MORE
2 AUXILIARY APPEAL BOARDS HAVE BEEN ESTABLISHED IN ACCORDANCE WITH
3 THIS SECTION, ADDITIONAL AUXILIARY APPEAL BOARDS MAY BE
4 ESTABLISHED ONLY IN CONJUNCTION WITH A SUCCEEDING COUNTY-WIDE
5 REVISION OF ASSESSMENTS.
6 (B) SUBJECT TO THE APPROVAL OF THE COUNTY COMMISSIONERS, THE
7 AUTHORITY IN THE COUNTY RESPONSIBLE FOR ASSESSMENT APPEALS MAY
8 ADOPT, AMEND, ALTER AND RESCIND RULES AND REGULATIONS FOR THE
9 ADMINISTRATION OF, AND THE CONDUCT OF BUSINESS AND PROCEEDINGS
10 FOR, ITSELF AND FOR AUXILIARY APPEAL BOARDS. THE RULES AND
11 REGULATIONS MAY REQUIRE A WITNESS PROVIDING TESTIMONY AT A
12 HEARING RELATIVE TO ANY ASPECT OF THE VALUE OF THE REAL ESTATE
13 WHICH IS THE SUBJECT OF THE ASSESSMENT OR REASSESSMENT APPEAL TO
14 DISCLOSE, UNDER OATH, WHETHER ANY COMPENSATION PAID FOR THE
15 TESTIMONY IS CONTINGENT ON THE RESULT OBTAINED. THE RULES AND
16 REGULATIONS SHALL BE IN WRITING AND SHALL BE A PUBLIC RECORD
17 OPEN TO EXAMINATION, INSPECTION AND COPYING IN ACCORDANCE WITH
18 THE ACT OF JUNE 21, 1957 (P.L.390, NO.212), REFERRED TO AS THE
19 RIGHT-TO-KNOW LAW.
20 (C) FOR THE PURPOSE OF THIS SECTION, AN "AUXILIARY APPEAL
21 BOARD" SHALL MEAN AN AUXILIARY BOARD OF ASSESSMENT APPEALS IN
22 COUNTIES OF THE FOURTH, FIFTH, SIXTH, SEVENTH OR EIGHTH CLASS
23 CREATED IN ACCORDANCE WITH THIS SECTION.
24 Section 2. This SECTION 3. THE AMENDMENT OF SECTION 402 OF <--
25 THE act shall be retroactive to January 1, 1997.
26 Section 3. This act shall take effect in 60 days. <--
27 SECTION 4. THIS ACT SHALL TAKE EFFECT AS FOLLOWS: <--
28 (1) THE AMENDMENT OF SECTION 402 OF THE ACT SHALL TAKE
29 EFFECT IN 60 DAYS.
30 (2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT
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1 IMMEDIATELY.
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