(iv) investments in the property as follows:
(A) investments that affect the safety elements
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) (3) 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 . ; or
(iv) a taxing district may appeal a property tax
assessment that resulted from an appeal by a taxpayer of
a value assessed in a countywide reassessment, provided
that the assessed value determined in the appeal by the
taxing district is the lesser of the value determined
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