THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SEIP, DENLINGER, GOODMAN, GERGELY, MAHONEY, DERMODY, SIPTROTH, HALUSKA, HELM, KESSLER AND HORNAMAN, OCTOBER 7, 2010

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 7, 2010  

AN ACT

Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as

amended, "An act relating to assessment for taxation in

counties of the fourth, fifth, sixth, seventh and eighth

classes; designating the subjects, property and persons

subject to and exempt from taxation for county, borough,

town, township, school, except in cities and county

institution district purposes; and providing for and

regulating the assessment and valuation thereof for such

purposes; creating in each such county a board for the

assessment and revision of taxes; defining the powers and

duties of such boards; providing for the acceptance of this

act by cities; regulating the office of ward, borough, town

and township assessors; abolishing the office of assistant

triennial assessor in townships of the first class; providing

for the appointment of a chief assessor, assistant assessors

and other employes; providing for their compensation payable

by such counties; prescribing certain duties of and certain

fees to be collected by the recorder of deeds and municipal

officers who issue building permits; imposing duties on

taxables making improvements on land and grantees of land;

prescribing penalties; eliminating the triennial assessment;

and regulating certain assessments in all counties," further

providing for appeals by municipalities.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 706 of the act of May 21, 1943 (P.L.571,

No.254), known as The Fourth to Eighth Class and Selective

County Assessment Law, repealed in part June 3, 1971 (P.L.118,

No.6), is amended to read:

Section 706.  Appeals by Municipalities.--(a)  The corporate

authorities of any county, borough, town, township or school

district, which may feel aggrieved by any assessment of any

property or other subject of taxation for its corporate

purposes, shall have the right to appeal therefrom in the same

manner, subject to the same procedure, except as provided for in

subsection (b), and with like effect as if such appeal were

taken by a taxable with respect to his assessment, and in

addition may take an appeal from any decision of the board or

court of common pleas as though it had been a party to the

proceedings before such board or court, even though it was not

such a party in fact.

(b)  If the corporate authority of a school district seeks an

appeal under subsection (a), the school district shall provide

for a written appraisal, completed at least 60 days prior to the

filing of the appeal, on the property. The appraisal shall be

provided to the owner of the property at least 30 days prior to

any proceedings pertaining to the appeal. The school district or

property owner may then utilize any information received from

the appraisal at any of the proceedings regarding the appeal.

Section 2.  This act shall take effect in 60 days.