PRINTER'S NO. 65
No. 86 Session of 1999
INTRODUCED BY GODSHALL, BENNINGHOFF, HERSHEY, NICKOL AND
SEYFERT, JANUARY 20, 1999
REFERRED TO COMMITTEE ON JUDICIARY, JANUARY 20, 1999
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 assessment appeals.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 8 of the act of June 26, 1931 (P.L.1379,
20 No.348), referred to as the Third Class County Assessment Board
21 Law, is amended by adding a subsection to read:
22 Section 8. * * *
23 (h) (1) An attorney-in-fact under a power of attorney signed
24 by a person who has the right to appeal to the board of
1 assessment appeals may file the appeal for the person and
2 represent the person in all aspects of the appeal.
3 (2) Representation by an attorney-in-fact under paragraph
4 (1) shall not be construed as the unauthorized practice of law.
5 (3) The appeal of a property assessment decision from the
6 board of assessment appeals to the court of common pleas shall
7 be a de novo proceeding.
8 Section 2. This act shall take effect immediately.
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