PRINTER'S NO. 2738
No. 2114 Session of 1976
INTRODUCED BY BITTLE, NOYE, MORRIS, LEVI, WEIDNER AND ANDERSON,
FEBRUARY 4, 1976
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 4, 1976
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," authorizing political subdivisions lying in more
23 than one county to adjust the rate of taxation.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 703.2, act of May 21, 1943 (P.L.571,
27 No.254), known as "The Fourth to Eighth Class County Assessment
28 Law," added June 20, 1957 (P.L.344, No.187), is amended to read:
1 Section 703.2. Duplicates for Political Subdivisions Lying
2 in More Than One County; Choice of Assessment Ratio.--Where any
3 political subdivision which uses for taxation purposes the
4 valuations or assessments prepared by the county under the
5 provisions of this act shall lie in more than one county, and
6 the respective counties fix different predetermined ratios for
7 their assessment of property, the political subdivision may levy
8 its taxes on the ratio to actual value used by any one of such
9 counties, notwithstanding the fact that many of the properties
10 so taxed are located in a county using a different ratio or the
11 political subdivision may adjust its rate of taxation in any or
12 all of the counties so as to reflect the differences in the
13 predetermined ratio.
14 In such cases, the counties whose ratio is rejected in
15 preparing copies of that portion of their assessment roll which
16 relate to the political subdivisions to which this section
17 applies, shall set forth the additional information showing the
18 actual valuations of properties upon which their assessment
19 ratio is based. This information shall be contained in the
20 copies certified to the political subdivisions with space to the
21 right of each valuation for the entry of the assessed valuation
22 at the predetermined ratio used by the political subdivision and
23 for the entry of all taxes which may be levied thereon.
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