PRINTER'S NO. 183
No. 171 Session of 1979
INTRODUCED BY WILSON, FEBRUARY 6, 1979
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 7, 1979
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," further providing for the agencies for
23 assessment, revision and appeals.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Sections 102 and 301, act of May 21, 1943
27 (P.L.571, No.254), known as "The Fourth to Eighth Class County
28 Assessment Law," amended June 30, 1969 (P.L.103, No.39), are
29 amended to read:
1 Section 102. Definitions.--The following words and phrases
2 shall for the purpose of this act have the meanings respectively
3 ascribed to them in this section, except where the context
4 clearly indicates a different meaning:
5 "Board" shall mean the board [of assessment appeals] for
6 assessment and revision of taxes in counties of the fourth,
7 fifth, sixth, seventh and eighth classes.
8 "County" shall mean counties of the fourth, fifth, sixth,
9 seventh and eighth classes.
10 "Chief Assessor" shall mean the chief assessor appointed by
11 the board.
12 "Commission" shall mean the commission for assessment
13 appeals.
14 "Assistant Assessor" shall mean such assistant assessors as
15 appointed by the board to assist the chief assessor or the
16 board.
17 "Assessor" shall mean the assessor elected in each borough,
18 town and township, and each ward of each city, borough or town,
19 including the assistant assessor, if any, in first class
20 townships.
21 Section 301. Board Membership.--In each county there is
22 hereby created a ["Board of Assessment Appeals," hereinafter
23 referred to as the board] Board for the Assessment and Revision
24 of Taxes. Except as hereinafter provided in this section for
25 appointment of members, the board shall be composed of the three
26 county commissioners in each county. In each county of the
27 fourth, fifth, sixth, seventh or eighth class the county
28 commissioners may appoint a board consisting of three members to
29 serve for terms which shall expire concurrently with the terms
30 of the county commissioners making the appointment. No more than
19790H0171B0183 - 2 -
1 two such appointed members shall be members of the same
2 political party. Vacancies happening in such office in any
3 county of the fourth, fifth, sixth, seventh or eighth class
4 shall be filled by appointment by the county commissioners for
5 the unexpired terms. The salary of the members of the board in
6 any county of the fourth, fifth, sixth, seventh or eighth class
7 shall be fixed by the salary board of the county.
8 Section 2. Clause (3) of section 302 of the act is repealed.
9 Section 3. Section 701 of the act, amended October 5, 1978
10 (No.268), and subsection (c) added July 1, 1978 (No.125), is
11 amended to read:
12 Section 701. Appeal Notices.--(a) Upon receipt of the
13 assessment roll from the assessor, or as soon thereafter as
14 possible, the board shall examine and inquire whether the
15 assessments and valuations have been made in conformity with the
16 provisions of this act, and shall revise the same, increasing or
17 decreasing the assessments and valuations as in their judgment
18 may seem proper, and shall add thereto such property or subjects
19 of taxation as may have been omitted. The board may revise and
20 decrease the assessment of real property the buildings of which
21 are completely destroyed or razed, taking into account the loss
22 in value of the property for that part of the assessment year
23 subsequent to the destruction. The board shall, on or before the
24 fifteenth day of July prepare an assessment roll or list of
25 persons and property subject to local taxation, together with
26 the value placed upon each person and each parcel or tract of
27 real property. The board shall at the same time prepare a list
28 of all property exempted by law from taxation. It shall cause to
29 be mailed or delivered to each owner of property or person
30 assessed, and taxing district having an interest therein, the
19790H0171B0183 - 3 -
1 value of whose property or personal assessment has been changed
2 from that fixed in the preceding assessment roll as corrected
3 after revision or the value of whose property or personal
4 assessment has not theretofore been separately fixed, at his
5 last known address, a notice of such change, the amount of the
6 present assessment if the property or personal assessment was
7 previously separately assessed and the amount of such new
8 assessment. Said notice shall be mailed within five days from
9 the date the board made such change or added said property to
10 the roll and shall state that any person aggrieved by such
11 change or by any assessment, and the said taxing districts may
12 appeal to the [board] commission for relief by filing with the
13 [board] commission within forty days of the date of such notice,
14 a statement in writing of such intention to appeal, designating
15 the assessment or assessments by which such person is aggrieved,
16 and the address to which notice of when and where to appear for
17 hearing of the appeal shall be mailed.
18 (a.1) The [board] commission is authorized to make additions
19 and revisions to the assessment roll of persons and property
20 subject to local taxation at any time in the year, so long as
21 the notice provisions of this section are complied with. All
22 additions and revisions shall be a supplement to the assessment
23 roll for levy and collection of taxes for the tax year for which
24 the assessment roll was originally prepared, in addition to
25 being added to the assessment roll for the following calendar or
26 fiscal tax years.
27 (b) Any person aggrieved by any assessment whether or not
28 the value thereof shall have been changed since the preceding
29 annual assessment, or any taxing district having an interest
30 therein, may appeal to the [board] commission for relief. Any
19790H0171B0183 - 4 -
1 person or such taxing districts desiring to make an appeal
2 shall, on or before the first day of September, file with the
3 [board] commission an appeal, setting forth:
4 (1) The assessment or assessments by which such person feels
5 aggrieved;
6 (2) The address to which the [board] commission shall mail
7 notice of when and where to appear for hearing.
8 For the purpose of assessment appeals under this act, the
9 term "person" shall include, in addition to that provided by
10 law, a group of two or more persons acting on behalf of a class
11 of persons similarly situated with regard to the assessment.
12 (c) Notwithstanding any other provisions of this act when
13 any county proposes to institute a county-wide revision of
14 assessments upon real property, the following notice
15 requirements and appeal process shall be followed:
16 (1) All property owners shall be notified by first class
17 mail at their last known address of the value of the new
18 assessment and the value of their old assessment.
19 (2) All property owners shall have the right to appeal any
20 new assessment value within thirty days of receipt of notice and
21 each notice shall so state.
22 (3) The [board] commission shall mail all notices on or
23 before the first day of July. The [board] commission at its
24 discretion may commence with the hearing of appeals thirty days
25 following the mailing of the initial notices of reassessment.
26 (4) The [board] commission shall notify each person and each
27 taxing district having an interest therein, who has filed an
28 appeal, of the time and place of hearing on said appeal by
29 depositing such notice in the mail addressed to such person at
30 the address designated in the appeal not later than the
19790H0171B0183 - 5 -
1 twentieth day preceding the day designated in the notice for
2 such appearance. Any person or such taxing district who shall
3 fail to appear for hearing at the time fixed shall be presumed
4 to have abandoned his appeal unless said hearing date is re-
5 scheduled by the mutual consent of the property owner and the
6 [board] commission.
7 (5) On or before the fifteenth day of November, the [board]
8 commission shall certify to the clerk or secretary of each
9 political subdivision coming within the scope of this act within
10 the county, the value of real property, the value of
11 occupations, and the number of persons subject to personal taxes
12 appearing in the assessment roll and taxable by the respective
13 political subdivisions.
14 (6) All appeals shall be heard and acted upon by the [board]
15 commission by not later than the last day of October.
16 Section 4. The act is amended by adding a section to read:
17 Section 701.1. Commission for Assessment Appeals.--(a) In
18 each county there shall be a commission for assessment appeals
19 of three persons to be appointed by the county commissioners for
20 terms of four years concurrent with their terms. One person
21 shall be a resident of the county who shall be a registered
22 voter who need have no special qualifications. The other two
23 members shall be familiar with real estate matters in the
24 county. Vacancies shall be filled by the county commissioners
25 for the unexpired terms. Salaries of members shall be fixed by
26 the salary board.
27 (b) The commission shall have power to hear and determine
28 appeals from assessments and revisions by the board and to fix
29 assessments after hearing appeals by orders in conformity with
30 their determinations.
19790H0171B0183 - 6 -
1 Section 5. Section 702 of the act, amended October 5, 1978
2 (No.268), is amended to read:
3 Section 702. Appeal Hearings.--The [board] commission shall
4 meet for the hearing of appeals and shall continue to meet for
5 such purpose from time to time, until all appeals have been
6 heard and acted upon. All appeals other than appeals brought
7 under section 701(a.1) shall be acted upon not later than the
8 last day of October. When an appeal has been filed, the [board]
9 commission shall notify each person and each taxing district
10 having an interest therein, of the time and place where he shall
11 appear for the purpose of being heard, by depositing such notice
12 in the mail, addressed to such person at the address designated
13 in the statement of intention to appeal, not later than the
14 twentieth day preceding the day designated in the notice for
15 such appearance. All hearings on appeals before the [board]
16 commission shall be open to the public and shall be conducted in
17 accordance with regulations prescribed by the [board]
18 commission. Any person may appear and be heard, either in person
19 or by counsel. Any political subdivision having an interest in
20 the assessment may appear and be heard, either by its solicitor
21 or counsel specially engaged for such purpose. At such hearing,
22 the [board] commission shall inquire as to the equity of the
23 assessment appealed from in relation to other similar
24 assessments, as well as to the proper value of the subject or
25 object assessed, and after such hearing shall make such order as
26 to it seems just and equitable, affirming, raising or lowering
27 the assessment appealed from. The order of the [board]
28 commission shall be entered in the minutes of the [board]
29 commission, and a copy of such order shall be delivered to the
30 person who appealed, either in person or by mail, to the address
19790H0171B0183 - 7 -
1 shown in the statement of intention to appeal, within five days
2 after the hearing on such appeal. The chief assessor and such
3 assistant assessors or members of the board as he or the [board]
4 commission may designate, shall attend each hearing and shall
5 furnish the [board] commission with such information relating to
6 the assessment appealed from, as the [board] commission may
7 desire. Either the [board] commission or the person appealing
8 may call such witnesses as they desire and as may be permitted
9 under the rules of the [board] commission, and the [board]
10 commission may examine such witnesses under oath. For the
11 purpose of examining witnesses, any member of the [board]
12 commission shall be competent to administer oaths.
13 Section 6. Section 702.1 of the act, added March 26, 1957
14 (P.L.22, No.15), is amended to read:
15 Section 702.1. Assessment and Appeals First Year Permanent
16 Record System in Effect.--This section shall be applicable in
17 any county only during the first year that such county makes its
18 assessments for taxation purposes in the entire county from
19 valuations made with the use of the permanent system of records,
20 consisting of tax maps, property record cards and property
21 owner's index, as required by section 306 of the act herein
22 amended. As soon as the valuations of real property or the
23 actual assessments for taxation purposes in any taxing district
24 has been completed, regardless of the date, notice shall be
25 given in the manner provided by the act herein amended by the
26 board to each owner of property whose valuation or assessment
27 has been changed from the valuation or assessment of the
28 previous year, and any person aggrieved by any such valuation or
29 assessment may appeal to the [board] commission for relief
30 within thirty days after receipt of notice required to be given
19790H0171B0183 - 8 -
1 to property owners by this section by filing the statement of
2 intent to appeal as provided in section 701 (b). Such appeals
3 shall be heard as soon as possible by the board.
4 No other appeals shall be allowed that year from assessments
5 of real property made upon valuations referred to in this
6 section, notwithstanding the provisions of sections 701 and 702
7 of the act herein amended.
8 Section 7. Section 703 of the act, amended October 5, 1978
9 (No.268), is amended to read:
10 Section 703. Correction of Assessment Roll; Preparation of
11 Duplicates.--When the [board] commission has completed the
12 hearing of appeals and has in each case entered its order, the
13 chief assessor shall make such changes in the assessment roll as
14 will make it conform to the orders of the [board] commission.
15 When such corrections have been made, the chief assessor shall
16 prepare three copies of the assessment roll and deliver them, on
17 or before the fifteenth day of November, with his certificate
18 that they are a true copy of the original assessment roll, to
19 the following:
20 (1) One copy to the chief clerk of the county commissioners;
21 (2) One copy of such portion of the roll as contains the
22 assessment of persons or property within each school district to
23 the secretary of the board of school directors of the respective
24 school district; and
25 (3) One copy of such portion of the roll as contains the
26 assessment of persons or property within each city accepting the
27 provisions of this act, borough, town or township, to the
28 respective city clerk, borough secretary, town clerk or
29 secretary or township secretary. All copies of such roll so
30 furnished shall, for all purposes, be considered as originals.
19790H0171B0183 - 9 -
1 The said copies, in addition to the information required to be
2 shown on the original assessment roll, shall provide space to
3 the right of each assessment for the entry of all taxes which
4 may be levied thereon by the respective political subdivisions.
5 The original assessment roll as corrected after appeals shall be
6 preserved in the office of the chief assessor, or of the board,
7 and shall be open to public inspection, subject to such
8 regulations as the board may prescribe for the preservation and
9 safekeeping of such roll.
10 On or before the fifteenth day of November, the chief
11 assessor shall certify to the clerk or secretary of each
12 political subdivision coming within the scope of this act within
13 the county, the value of real property, the value of occupations
14 and the number of persons subject to personal taxes appearing in
15 the assessment roll and taxable by the respective political
16 subdivisions.
17 Section 8. Section 703.1 of the act, added February 28, 1956
18 (P.L.1193, No.369), is amended to read:
19 Section 703.1. Notice of Changes Given to Taxing
20 Authorities.--When the [board] commission shall make any change
21 in the amount of three hundred dollars ($300) or more, in the
22 assessed value of property as finally fixed in the preceding
23 assessment roll, or shall fix the valuation of property which
24 has not theretofore been separately fixed, whether such change
25 or new valuation is made before or after an appeal has been
26 heard by the [board] commission or the court of common pleas,
27 the [board] commission shall give notice of such change or new
28 valuation to the clerk of the city (if it has accepted the
29 provisions of this act) in which the assessed property is
30 located, to the secretary of the school district in which the
19790H0171B0183 - 10 -
1 assessed property is located, and to the secretary of the
2 borough or township in which the assessed property is located.
3 The time limit within which the city, borough, township and
4 school district is entitled to appeal from the actions of the
5 [board] commission or from the decision of the court of common
6 pleas shall commence to run on the day such notice is mailed or
7 otherwise delivered.
8 Section 9. Section 704 of the act, amended October 5, 1978
9 (No.268), is amended to read:
10 Section 704. Appeal to Court from Order of [Board]
11 Commission; Collection Pending; Appeal; Payment into Court.--(a)
12 Any person who shall have appealed to the [board] commission for
13 relief from any assessment, who may feel aggrieved by the order
14 of the [board] commission in relation to such assessment, may
15 appeal from the order of the [board] commission to the court of
16 common pleas of the county within which such property is
17 situated, and for that purpose may present to said court, or
18 file in the prothonotary's office within sixty days after the
19 [board] commission entered its order on the said assessment, a
20 petition signed by him, his agent or attorney, setting forth the
21 facts of the case, and thereupon the court shall proceed at the
22 earliest convenient time to be by them appointed, of which
23 notice shall be given to the [board] commission to hear the said
24 appeal and the proofs in the case, and to make such orders and
25 decrees determining from the evidence submitted at the hearing
26 what ratio was used generally in the taxing district and the
27 court shall direct the application of the ratio so found to the
28 value of the property which is the subject matter of the appeal
29 and such shall be the assessment the costs of the appeal and
30 hearing to be apportioned or paid, as the court may direct:
19790H0171B0183 - 11 -
1 Provided, however, That the appeal shall not prevent the
2 collection of taxes based on the assessment complained of, but
3 in case the same shall be reduced, then the excess shall be
4 returned to the person or persons who shall have paid the same:
5 And provided further, That the appellant may pay the amount of
6 the tax alleged to be due by reason of the assessment appealed
7 from to the tax collector under protest in writing, in which
8 case when the tax is paid over to the taxing district, it shall
9 be the duty of the tax collector to notify the taxing district
10 of such payment under protest by delivering to it the protest in
11 writing. Whereupon, the taxing district shall be required to
12 segregate twenty-five per centum of the amount of the tax paid
13 over, and shall deposit the same in a separate account in the
14 depository in which the funds of the taxing district are
15 deposited, and shall not be permitted to expend any portion of
16 such segregated amount unless it shall first petition the court,
17 alleging that such segregated amount is unjustly withheld.
18 Thereupon, the court shall have power to order the use by the
19 taxing district of such portion of such segregated amount as
20 shall appear to said court to be reasonably free from dispute,
21 and the remainder of the segregated amount shall be held
22 segregated by the taxing district, pending the final disposition
23 of the appeal: Provided further, That upon final disposition of
24 the appeal, the amount found to be due the appellant as a refund
25 shall also be a legal set-off or credit against any future taxes
26 assessed against the appellant by the same taxing district, and
27 where a taxing district alleges that it is unable to thus credit
28 all of such refund in one year, the court, upon application of
29 either party, shall determine over what period of time such
30 refund shall be made, and shall fix the amount thereof which
19790H0171B0183 - 12 -
1 shall be credited in any year or years. This proviso shall be
2 construed to apply to all refunds that are now due or may
3 hereafter become due as the result of appeals from assessments
4 that have not been finally determined or adjusted at the time
5 this act takes effect, regardless whether there has been a
6 payment of any moneys into court or to the tax collector under
7 written protest.
8 (b) If a taxpayer has filed an appeal from an assessment, so
9 long as the appeal is pending before the [board] commission or
10 before a court on appeal from the determination of the [board]
11 commission, as provided by statute, the appeal will also be
12 taken as an appeal by the taxpayer on the subject property for
13 any valuation for any assessment subsequent to the filing of
14 such appeal with the [board] commission and prior to the
15 determination of the appeal by the [board] commission or the
16 court. The [board] commission shall hold its hearings and make
17 its final determination of the subsequent years in question in
18 the same manner as for the year or years for which the original
19 appeal was filed. This provision shall be applicable to all
20 pending appeals as well as future appeals.
21 Section 10. Sections 705 and 706 of the act, repealed in
22 part June 3, 1971 (P.L.118, No.6), are amended to read:
23 Section 705. Appeals [to Supreme or Superior Courts].--The
24 [board] commission, or any person party to the appeal to the
25 court of common pleas, may appeal from the judgment order or
26 decree of the court of common pleas in any matter affecting the
27 assessment: Provided, That the appeal shall not prevent the
28 collection of the taxes upon the assessment fixed or allowed by
29 such judgment, order or decree of the court of common pleas, but
30 in case the same shall be reduced, then the excess shall be
19790H0171B0183 - 13 -
1 returned to the person or persons who shall have paid the same.
2 Section 706. Appeals by Municipalities.--The corporate
3 authorities of any county, borough, town, township or school
4 district, which may feel aggrieved by any assessment of any
5 property or other subject of taxation for its corporate
6 purposes, shall have the right to appeal therefrom in the same
7 manner, subject to the same procedure and with like effect as if
8 such appeal were taken by a taxable with respect to his
9 assessment, and in addition may take an appeal from any decision
10 of the [board] commission or court of common pleas as though it
11 had been a party to the proceedings before such [board]
12 commission or court, even though it was not such a party in
13 fact.
14 Section 11. This act shall take effect in 60 days.
A30L45CVV/19790H0171B0183 - 14 -