PRINTER'S NO. 380
No. 367 Session of 1999
INTRODUCED BY TIGUE, CAWLEY, PESCI, DEMPSEY, CAPPABIANCA,
ARMSTRONG, BELFANTI, SCRIMENTI, McCALL, LAUGHLIN, BATTISTO,
TRELLO, STABACK, TRAVAGLIO, WOJNAROSKI, PRESTON, JAMES,
MYERS, GRUITZA, MICHLOVIC, PISTELLA, CORRIGAN, VAN HORNE,
YOUNGBLOOD, BUNT, SEYFERT, SHANER, GEIST, TRICH, DALLY,
STERN, SERAFINI, ADOLPH, HARHAI, SAYLOR AND M. COHEN,
FEBRUARY 8, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 8, 1999
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," further providing for appeals of assessments.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 8(d) of the act of June 26, 1931
20 (P.L.1379, No.348), referred to as the Third Class County
21 Assessment Board Law, amended July 19, 1991 (P.L.91, No.21), is
22 amended and the section is amended by adding a subsection to
1 read:
2 Section 8. * * *
3 (c.1) Any person aggrieved by a written notice of denial of
4 an application for approval as homestead property or farmstead
5 property and who files an appeal under 53 Pa.C.S. § 8584
6 (relating to administration and procedure), must file the appeal
7 with the board not later than July 31. The board shall hear and
8 act on the appeal not later than September 30.
9 (d) The board shall meet for the hearing of appeals and
10 shall continue to meet for such purpose from time to time until
11 all appeals have been heard and acted upon. The board shall have
12 the power to compel the attendance of witnesses and the
13 furnishing of documents. All appeals other than appeals brought
14 under [subsection (b)] subsections (b) and (c.1) of this section
15 shall be heard and acted upon not later than the last day of
16 October. When an appeal has been filed, the board shall notify
17 each person and each taxing district having an interest therein
18 of the time and place of hearing on said appeal by depositing
19 such notice in the mail addressed to such person at the address
20 designated in the appeal not later than the twentieth day
21 preceding the day designated in the notice for such appearance.
22 Any person or such taxing district who shall fail to appear for
23 hearing at the time fixed shall be presumed to have abandoned
24 his appeal.
25 * * *
26 Section 2. This act shall take effect immediately.
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