PRINTER'S NO. 3805
No. 2721 Session of 1990
INTRODUCED BY DAVIES, GALLEN, LEH, SEMMEL, ANGSTADT AND
CALTAGIRONE, JUNE 25, 1990
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 25, 1990
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," providing for an alternative board for the
17 assessment and revision of taxes in counties of the third
18 class.
19 The General Assembly of the Commonwealth of Pennsylvania
20 hereby enacts as follows:
21 Section 1. The title of the act of June 26, 1931 (P.L.1379,
22 No.348), referred to as the Third Class County Assessment Board
23 Law, amended December 14, 1967 (P.L.851, No.373), is amended to
24 read:
25 AN ACT
1 Creating in counties of the second A and third class a board for
2 the assessment and revision of taxes; providing for an
3 alternative board for the assessment and revision of taxes in
4 counties of the third class; providing for the appointment of
5 the members of such [board by the county commissioners]
6 boards; providing for their salaries, payable by the county;
7 abolishing existing boards; defining the powers and duties of
8 such [board] boards; regulating the assessment of persons,
9 property, and occupations for county, borough, town,
10 township, school, and poor purposes; authorizing the
11 appointment of subordinate assessors, a solicitor, engineers,
12 and clerks; providing for their compensation, payable by such
13 counties; abolishing the office of ward, borough, and
14 township assessors, so far as the making of assessments and
15 valuations for taxation is concerned; and providing for the
16 acceptance of this act by cities.
17 Section 2. Section 1 of the act, amended December 14, 1967
18 (P.L.851, No.373) and November 19, 1968 (P.L.1073, No.327), is
19 amended to read:
20 Section 1. (a) (1) Be it enacted, &c., That in all
21 counties of the second A and third class in this Commonwealth,
22 there is hereby created a board, to be known as the Board of
23 Assessment Appeals, which shall be composed of three members.
24 The members of said board shall be appointed by the county
25 commissioners of such counties to serve for terms of four years
26 each. Vacancies happening in said office shall be filled by
27 appointment by the county commissioners for the unexpired terms.
28 The salary of the members of said board shall be fixed by the
29 salary board of the county.
30 (2) The terms of office of any persons now acting as members
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1 of any such board for the assessment and revision of taxes in
2 any such county of the third class shall cease and terminate,
3 and the duties and terms of the borough, ward, and township
4 assessors in such counties, so far as assessments for taxation
5 are concerned, shall cease and terminate upon the passage and
6 approval of this act by the Governor.
7 (b) (1) The county commissioners in each third class county
8 may, in lieu of the board provided for in subsection (a) of this
9 section, by ordinance, create an independent Board of Assessment
10 Appeals. The board shall consist of five members. All
11 appointments of members shall be made by a majority of the
12 judges of the court of common pleas of the county.
13 (2) The respective members of the board shall represent the
14 following groups:
15 (i) Real estate brokers or real estate appraisers with at
16 least five years experience.
17 (ii) Instructors or researchers in various disciplines
18 related to mathematics or statistics who are or have been
19 employed by an accredited institution of higher learning.
20 (iii) Building construction engineers, civil engineers or
21 general contractors with at least five years experience.
22 (iv) Individuals who have been employed for at least five
23 years by a financial institution involved in lending money for
24 mortgages or other instruments secured by real property.
25 (v) Citizens with a general knowledge or interest in real
26 estate assessment practices.
27 (3) The members of this board shall serve five year terms
28 and may succeed themselves. The terms of the initial appointees
29 shall be staggered so that one member serves a one-year term,
30 another member serves a two-year term, etc., so that the term of
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1 one member expires each year.
2 (4) Vacancies shall be filled by the appointing body for the
3 remainder of the unexpired term.
4 (5) All members shall have been residents of the county for
5 at least ten years prior to their appointment.
6 (6) The compensation for the board shall be established by
7 the court of common pleas and shall be paid out of the county
8 treasury.
9 (7) The members of this board shall be subject to removal by
10 the appointing body only for just cause.
11 (8) The terms of a board created under this subsection shall
12 begin on the first Monday in January following their
13 appointment.
14 (9) The terms of office of any persons now acting as members
15 of any board created under subsection (a) of this section shall
16 cease and terminate when members of the board created under this
17 subsection commence.
18 (10) A board created under this subsection shall have the
19 same powers and duties as a board created under subsection (a)
20 of this section.
21 Section 3. The definition of "board" in section 1.1 of the
22 act, added December 13, 1982 (P.L.1165, No.269), is amended to
23 read:
24 Section 1.1. The following words and phrases when used in
25 this act shall have, unless the context clearly indicates
26 otherwise, the meanings given to them in this section:
27 * * *
28 "Board." The board of assessment appeals in counties of the
29 second A and [third class] in counties of the third class the
30 Board of Assessment Appeals created under subsection (a) or (b)
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1 of section 1 of this act.
2 * * *
3 Section 4. This act shall apply to actions instituted on and
4 after the effective date of this act.
5 Section 5. This act shall take effect in 60 days.
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