PRINTER'S NO. 1641
No. 1383 Session of 1997
INTRODUCED BY CORNELL, ARMSTRONG, HASAY, FICHTER, RUBLEY,
BELARDI, WAUGH, LEH, SEYFERT, LYNCH, E. Z. TAYLOR, MELIO,
SCHRODER, TRELLO, ROBERTS, BARD AND BENNINGHOFF,
APRIL 30, 1997
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 30, 1997
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 appointments to the Board of
17 Assessment Appeals.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 1 of the act of June 26, 1931 (P.L.1379,
21 No.348), referred to as the Third Class County Assessment Board
22 Law, amended July 2, 1996 (P.L.522, No.88), is amended to read:
23 Section 1. (a) In all counties of the second A and third
24 class in this Commonwealth, there is hereby created a board, to
1 be known as the Board of Assessment Appeals, which shall be
2 composed of three members. The members of said board shall be
3 appointed by the county commissioners of such counties to serve
4 for terms of four years each. Vacancies happening in said office
5 shall be filled by appointment by the county commissioners for
6 the unexpired terms. In no event shall a county commissioner be
7 permitted to cast a vote for himself for appointment to the
8 board. The salary of the members of said board shall be fixed by
9 the salary board of the county.
10 (b) In conjunction with a countywide revision of assessments
11 involving either a change in the established predetermined ratio
12 or revaluing the properties and applying the predetermined
13 ratio, the county commissioners of a county of the second class
14 A may create up to four temporary auxiliary appeal boards, each
15 to be known as an auxiliary appeal board. The county
16 commissioners shall establish the term of existence for an
17 auxiliary appeal board not to exceed eighteen months. An
18 auxiliary appeal board shall be composed of three members who
19 shall be appointed by the county commissioners to serve for the
20 time that the auxiliary appeal board is in existence. Members of
21 an auxiliary appeal board shall be competent and qualified
22 residents of the county. Vacancies on an auxiliary appeal board
23 shall be filled by appointment by the county commissioners for
24 the duration of the auxiliary appeal board's existence. Any
25 salary of members of an auxiliary appeal board shall be fixed by
26 the salary board of the county. The authority of an auxiliary
27 appeal board shall be limited to hearing and determining appeals
28 from assessments in accordance with the provisions of this act
29 and the rules and regulations established pursuant to section 5.
30 After one or more auxiliary appeal boards have been established
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1 in accordance with this section, additional auxiliary appeal
2 boards may be established only in conjunction with a succeeding
3 countywide revision of assessments.
4 Section 2. This act shall take effect in 60 days.
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