SENATE AMENDED
PRIOR PRINTER'S NOS. 39, 450, 3695, PRINTER'S NO. 3861
3839
No. 35 Session of 1985
INTRODUCED BY DeLUCA, FRYER, A. C. FOSTER, JR., SHOWERS,
SCHEETZ, RUDY, MACKOWSKI, GAMBLE, BROUJOS, WOZNIAK,
LIVENGOOD, BELFANTI, JAROLIN, D. W. SNYDER AND DUFFY,
JANUARY 23, 1985
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, JUNE 30, 1986
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," providing for refunds for errors in
11 assessments; AND FURTHER PROVIDING FOR APPEALS OF <--
12 ASSESSMENTS.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The act of May 22, 1933 (P.L.853, No.155), known
16 as The General County Assessment Law, is amended by adding a
17 section to read:
18 Section 505.1. Errors in Assessments and Refunds.--Whenever
19 through mathematical or clerical error an assessment is made
20 more than it should have been, and taxes are paid on such
21 incorrect assessment, the county commissioners, acting as a
1 board of revision of taxes, or the board for the assessment and
2 revision of taxes, upon discovery of such error and correction
3 of the assessment shall so inform the appropriate taxing
4 district or districts, which shall make a refund to the taxpayer
5 or taxpayers for the period of the error or six years, whichever
6 is less, from the date of application for refund or discovery of
7 such error by the board. Reassessment, with or without
8 application by the owner, as a decision of judgment based on the
9 method of assessment by the board, shall not constitute an error
10 under this section.
11 SECTION 2. SECTION 511(B) AND (C) OF THE ACT, AMENDED <--
12 DECEMBER 13, 1982 (P.L.1160, NO.268), ARE AMENDED TO READ:
13 SECTION 511. BOARD OF REVISION TO HEAR AND PASS ON
14 APPEALS.--* * *
15 (B) IN ANY APPEAL OF AN ASSESSMENT THE COMMISSIONERS, ACTING
16 AS A BOARD OF REVISION OF TAXES, OR THE BOARD FOR THE ASSESSMENT
17 AND REVISION OF TAXES, SHALL MAKE THE FOLLOWING DETERMINATIONS:
18 (1) [THE CURRENT MARKET VALUE OF THE PROPERTY FOR THE TAX <--
19 YEAR IN QUESTION.] THE MARKET VALUE AS OF THE DATE SUCH APPEAL <--
20 WAS FILED BEFORE THE COUNTY COMMISSIONERS, ACTING AS A BOARD OF
21 REVISION OF TAXES, OR THE BOARD FOR THE ASSESSMENT AND REVISION
22 OF TAXES.
23 (2) THE COMMON LEVEL RATIO FOR THE TAX YEAR IN QUESTION <--
24 PUBLISHED BY THE STATE TAX EQUALIZATION BOARD ON OR BEFORE JULY <--
25 1 OF THE YEAR PRIOR TO THE TAX YEAR BEING APPEALED TO THE COUNTY
26 COMMISSIONERS, ACTING AS A BOARD OF REVISION OF TAXES, OR THE
27 BOARD FOR THE ASSESSMENT AND REVISION OF TAXES.
28 (C) THE COUNTY COMMISSIONERS, ACTING AS A BOARD OF REVISION
29 OF TAXES, OR THE BOARD FOR THE ASSESSMENT AND REVISION OF TAXES,
30 AFTER DETERMINING THE [CURRENT] MARKET VALUE OF THE PROPERTY <--
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1 [FOR THE TAX YEAR IN QUESTION], SHALL THEN APPLY THE ESTABLISHED <--
2 PREDETERMINED RATIO TO SUCH VALUE UNLESS THE COMMON LEVEL RATIO
3 PUBLISHED BY THE STATE TAX EQUALIZATION BOARD ON OR BEFORE JULY <--
4 1 OF THE YEAR PRIOR TO THE TAX YEAR BEING APPEALED TO THE COUNTY
5 COMMISSIONERS, ACTING AS A BOARD OF REVISION OF TAXES, OR THE
6 BOARD FOR THE ASSESSMENT AND REVISION OF TAXES VARIES BY MORE
7 THAN FIFTEEN PER CENTUM (15%) FROM THE ESTABLISHED PREDETERMINED
8 RATIO, IN WHICH CASE THE COMMISSIONERS, ACTING AS A BOARD OF
9 REVISION OF TAXES, OR A BOARD FOR THE ASSESSMENT AND REVISION OF
10 TAXES, SHALL APPLY [THE] THAT SAME COMMON LEVEL RATIO FOR THE <--
11 TAX YEAR IN QUESTION TO THE [CURRENT] MARKET VALUE OF THE <--
12 PROPERTY [FOR THE TAX YEAR IN QUESTION]. <--
13 * * *
14 SECTION 3. SECTION 518.2 OF THE ACT, ADDED DECEMBER 13, 1982
15 (P.L.1160, NO.268), IS AMENDED TO READ:
16 SECTION 518.2. APPEALS TO COURT.--(A) IN ANY APPEAL OF AN
17 ASSESSMENT THE COURT SHALL MAKE THE FOLLOWING DETERMINATIONS:
18 (1) [THE CURRENT MARKET VALUE OF THE PROPERTY FOR THE TAX <--
19 YEAR IN QUESTION.] THE MARKET VALUE AS OF THE DATE SUCH APPEAL <--
20 WAS FILED BEFORE THE COUNTY COMMISSIONERS, ACTING AS A BOARD OF
21 REVISION OF TAXES, OR THE BOARD FOR THE ASSESSMENT AND REVISION
22 OF TAXES. IN THE EVENT SUBSEQUENT YEARS HAVE BEEN MADE A PART OF <--
23 THE APPEAL, THE COURT SHALL DETERMINE THE RESPECTIVE MARKET
24 VALUE FOR EACH SUCH YEAR.
25 (2) THE COMMON LEVEL RATIO FOR THE TAX YEAR IN QUESTION <--
26 WHICH WAS APPLICABLE IN THE ORIGINAL APPEAL TO THE COUNTY <--
27 COMMISSIONERS, ACTING AS A BOARD OF REVISION OF TAXES, OR THE
28 BOARD FOR THE ASSESSMENT AND REVISION OF TAXES. IN THE EVENT <--
29 SUBSEQUENT YEARS HAVE BEEN MADE A PART OF THE APPEAL, THE COURT
30 SHALL DETERMINE THE RESPECTIVE COMMON LEVEL RATIO FOR EACH SUCH
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1 YEAR.
2 (B) THE COURT, AFTER DETERMINING THE [CURRENT] MARKET VALUE <--
3 OF THE PROPERTY [FOR THE TAX YEAR IN QUESTION] PURSUANT TO <--
4 SUBSECTION (A)(1), SHALL THEN APPLY THE ESTABLISHED
5 PREDETERMINED RATIO TO SUCH VALUE UNLESS THE CORRESPONDING <--
6 COMMON LEVEL RATIO WHICH WAS APPLICABLE IN THE ORIGINAL APPEAL <--
7 TO THE COUNTY COMMISSIONERS, ACTING AS A BOARD OF REVISION OF
8 TAXES, OR THE BOARD FOR THE ASSESSMENT AND REVISION OF TAXES
9 DETERMINED PURSUANT TO SUBSECTION (A)(2) VARIES BY MORE THAN <--
10 FIFTEEN PER CENTUM (15%) FROM THE ESTABLISHED PREDETERMINED
11 RATIO, IN WHICH CASE THE COURT SHALL APPLY [THE] THAT SAME <--
12 RESPECTIVE COMMON LEVEL RATIO FOR THE TAX YEAR IN QUESTION TO <--
13 THE [CURRENT] CORRESPONDING MARKET VALUE OF THE PROPERTY [FOR <--
14 THE TAX YEAR IN QUESTION]. <--
15 (C) NOTHING HEREIN SHALL PREVENT ANY APPELLANT FROM
16 APPEALING ANY BASE YEAR VALUATION WITHOUT REFERENCE TO RATIO.
17 Section 2. This 4. SECTION 1 OF THIS act shall apply to all <--
18 errors on assessments discovered on or after January 1, 1985 <--
19 1981.
20 SECTION 5. SECTIONS 2 AND 3 OF THIS ACT SHALL APPLY TO ALL <--
21 CASES PENDING ON THE EFFECTIVE DATE OF THIS ACT OR ARISING
22 THEREAFTER BEFORE A BOARD OF ASSESSMENT, COUNTY COMMISSIONERS OR
23 COURT.
24 Section 3 6. This act shall take effect immediately. <--
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