of the property, including, but not limited to,
operating, lighting, alarm and suppression systems
and devices related to fire and security; or
(B) investments as required by fair housing or
disability laws and regulations.
(2) A taxing district has the right to appeal an
assessment under section 8855.1 (relating to standards of
redress in appeals) only when one or more of the following
are met:
(i) the appeal is from an assessment created during
a countywide reassessment and the appeal is filed by
September 1 or the annual appeal date provided by the
county commissioners under section 8844(c)(3) (relating
to notices, appeals and certification of values) of the
taxable year following the year for which the newly
established values from the countywide reassessment shall
take effect;
(ii) a parcel of land is divided and conveyed in
smaller parcels; or
(iii) a change has occurred in the productive use of
the property or parcel by material alteration in the
nature of the use or through alteration or additions that
modify the use of the property or parcel.
(3) A taxable person shall have the right at any stage
of the proceedings to request the dismissal, and the
applicable court shall order dismissal of an appeal taken by
a taxing district in violation of paragraphs (1) or (2).
(4) If an affected taxable person appeals an assessment
of property that was granted a preferential assessment under
the act of December 19, 1974 (P.L.973, No.319), known as the
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