PRINTER'S NO. 705
No. 627 Session of 1985
INTRODUCED BY GREENWOOD, WAMBACH, VROON, SIRIANNI, DISTLER,
AFFLERBACH, MILLER, MRKONIC, CLYMER, BELARDI, WILSON, PERZEL
AND OLASZ, MARCH 20, 1985
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 20, 1985
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 the utilization of new
17 assessment figures by taxing districts.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 3 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 December 13, 1982 (P.L.1165, No.269), is amended to
23 read:
24 Section 3. (a) It shall be the duty of said board, in each
25 county to which this act applies, to make and have supervision
1 of the making of annual assessments of persons, property and
2 occupations now or hereafter made subject to assessment for
3 taxation for county, borough, town, township, school, poor and
4 institution district purposes, and to make and have supervision
5 of listing and valuation of property excluded or exempted from
6 taxation. The making of triennial assessments as provided by
7 existing law is hereby abolished.
8 (a.1) No county, city, borough, incorporated town, township
9 or school district which receives new assessment values from the
10 board shall utilize such new assessments for purposes of
11 taxation until such time as the entire taxing district is
12 reassessed. When a county, city, borough, incorporated town,
13 township or school district initially uses the revised
14 assessment values, the tax revenues derived from such new
15 assessments shall not exceed the prior fiscal year's tax
16 revenues by more than ten percent.
17 (b) With reference to land that is subject to a restrictive
18 covenant under the provisions of the act of January 13, 1966
19 (1965 P.L.1292, No.515), entitled "An act enabling certain
20 counties of the Commonwealth to covenant with land owners for
21 preservation of land in farm, forest, water supply, or open
22 space uses," the board shall determine the actual value with the
23 restrictive covenant attached and the assessment shall be based
24 thereon. The board shall also determine the actual value without
25 the restrictive covenant and upon violation of the covenant the
26 assessment shall be based thereon.
27 Section 2. This act shall take effect immediately.
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