SENATE AMENDED
PRIOR PRINTER'S NOS. 40, 451 PRINTER'S NO. 3696
No. 36 Session of 1985
INTRODUCED BY DUFFY, FRYER, A. C. FOSTER, JR., SHOWERS, SCHEETZ,
RUDY, MACKOWSKI, BROUJOS, WOZNIAK, LIVENGOOD, GAMBLE,
BELFANTI, JAROLIN, D. W. SNYDER, DeLUCA AND CAWLEY,
JANUARY 23, 1985
SENATOR PECORA, LOCAL GOVERNMENT, IN SENATE, AS AMENDED,
JUNE 17, 1986
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 ELECTION ROLLS; AND providing <--
17 for refunds for errors in assessments.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. The SECTION 8(D.1) AND (D.2) OF THE act of June <--
21 26, 1931 (P.L.1379, No.348), referred to as the Third Class
22 County Assessment Board Law, AMENDED DECEMBER 13, 1982 <--
23 (P.L.1165, NO.269), is ARE amended by adding a section to read: <--
1 SECTION 8. * * * <--
2 (D.1) IN ANY APPEAL OF AN ASSESSMENT THE BOARD SHALL MAKE
3 THE FOLLOWING DETERMINATIONS:
4 (1) THE CURRENT MARKET VALUE FOR THE TAX YEAR IN QUESTION.
5 (2) THE COMMON LEVEL RATIO FOR THE TAX YEAR IN QUESTION.
6 (D.2) THE BOARD, AFTER DETERMINING THE CURRENT MARKET VALUE
7 OF THE PROPERTY FOR THE TAX YEAR IN QUESTION, SHALL THEN APPLY
8 THE ESTABLISHED PREDETERMINED RATIO TO SUCH VALUE UNLESS THE
9 COMMON LEVEL RATIO VARIES BY MORE THAN FIFTEEN PERCENT FROM THE
10 ESTABLISHED PREDETERMINED RATIO, IN WHICH CASE THE BOARD SHALL
11 APPLY THE COMMON LEVEL RATIO FOR THE TAX YEAR IN QUESTION TO THE
12 CURRENT MARKET VALUE OF THE PROPERTY FOR THE TAX YEAR IN
13 QUESTION.
14 * * *
15 SECTION 2. THE ACT IS AMENDED BY ADDING A SECTION TO READ:
16 Section 8.4. Whenever, through mathematical or clerical
17 error, an assessment is made more than it should have been and
18 taxes are paid on such incorrect assessment, the board, upon
19 discovery of such error and correction of the assessment, shall
20 so inform the appropriate taxing district or districts, which
21 shall make a refund to the taxpayer or taxpayers for the period
22 of the error or six years, whichever is less, from the date of
23 application for refund or discovery of such error by the board.
24 Whenever, through any other error, an assessment is made more <--
25 than it should have been and taxes are paid on such incorrect
26 assessment, the board, upon discovery of such error and
27 correction of the assessment, shall so inform the appropriate
28 taxing district or districts. Reassessment, with or without
29 application by the owner, as a decision of judgment based on the
30 method of assessment by the board, shall not constitute an error
19850H0036B3696 - 2 -
1 under this section.
2 SECTION 3. SECTION 1 OF THIS ACT SHALL APPLY TO ALL CASES <--
3 PENDING ON THE EFFECTIVE DATE OF THIS ACT OR ARISING THEREAFTER
4 BEFORE A BOARD OF ASSESSMENT, COUNTY COMMISSIONERS OR COURT.
5 Section 2 4. This act SECTION 2 OF THIS ACT shall apply to <--
6 all errors on assessments discovered on or after January 1, 1985 <--
7 1981.
8 Section 3 5. This act shall take effect immediately. <--
A3L53DGS/19850H0036B3696 - 3 -