PRINTER'S NO. 2755
No. 2007 Session of 2005
INTRODUCED BY WILT, ARMSTRONG, BENNINGHOFF, BOYD, CALTAGIRONE,
CAPPELLI, CREIGHTON, DENLINGER, FABRIZIO, GINGRICH, KAUFFMAN,
LEH, MUSTIO, REICHLEY, ROHRER, SATHER AND R. STEVENSON,
SEPTEMBER 28, 2005
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 28, 2005
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," further providing for appeals by municipalities.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 706 of the act of May 21, 1943 (P.L.571,
26 No.254), known as The Fourth to Eighth Class County Assessment
27 Law, repealed in part June 3, 1971 (P.L.118, No.6), is amended
1 to read:
2 Section 706. Appeals by Municipalities.--The corporate
3 authorities of any county, borough, town, township or school
4 district, which may feel aggrieved by any assessment of any
5 property or other subject of taxation for its corporate
6 purposes, shall have the right to appeal therefrom in the same
7 manner, subject to the same procedure and with like effect as if
8 such appeal were taken by a taxable with respect to his
9 assessment, after filing an appraisal report of a State-licensed
10 appraiser justifying the grounds for appeal, and in addition may
11 take an appeal from any decision of the board or court of common
12 pleas as though it had been a party to the proceedings before
13 such board or court, even though it was not such a party in
14 fact[.] after filing an appraisal report of a State-licensed
15 appraiser justifying the grounds for appeal.
16 Section 2. This act shall take effect in 60 days.
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