PRINTER'S NO. 688
No. 632 Session of 2001
INTRODUCED BY PETRONE, DERMODY, LAUGHLIN, READSHAW, FICHTER,
ROBINSON, YOUNGBLOOD, PISTELLA, COSTA, RUFFING, PRESTON,
PALLONE, MICHLOVIC, CORRIGAN, FRANKEL, HORSEY, DIVEN,
HENNESSEY, WOJNAROSKI, HARHAI AND ROBERTS, FEBRUARY 12, 2001
REFERRED TO COMMITTEE ON URBAN AFFAIRS, FEBRUARY 12, 2001
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," further
9 providing for triennial assessments.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 11 of the act of June 21, 1939 (P.L.626,
13 No.294), referred to as the Second Class County Assessment Law,
14 amended December 21, 1988 (P.L.1437, No.175), is amended to
15 read:
16 Section 11. (a) When the triennial assessments shall be
17 fixed, either for the whole county or in districts thereof, or
18 when the established predetermined ratio has been changed within
19 the county, notice of that fact shall be given, by publication
20 in at least two newspapers of general circulation in the county,
1 of the time when appeals will be heard and a copy of the
2 assessments made in boroughs and townships shall be placed in
3 some public place in each such borough or township by the
4 assessor. The board shall adopt rules and regulations governing
5 the right to and the holding of appeals, and the practice and
6 procedure thereat. Such rules and regulations shall be
7 published, together with the notices of triennial assessments as
8 above provided.
9 (b) The board shall provide simple appeal forms which shall
10 contain simple questions clearly expressed, which will require
11 answers having a direct bearing on the true value of the
12 property as of the period for which such assessment was made. No
13 other type of questions shall be contained thereon.
14 [In the year one thousand nine hundred forty-three, the board
15 shall permit appeals to be taken from assessments up to and
16 including June first, and no later, including all those where
17 the 1943 taxes have been paid in whole or in part. In
18 subsequent]
19 (c) In the year two thousand one, the board shall permit
20 appeals to be taken from assessments up to and including June
21 first, and no later, in any county that has adopted a home rule
22 charter, notwithstanding any contrary provision contained in any
23 administrative code or resolution adopted by the county. In
24 other years, no appeals may be taken from assessments of
25 properties after the last day of February of the year in which
26 the assessment first becomes effective. [All appeals filed with
27 the board prior to this amendment shall be valid, if otherwise
28 in accordance with existing law.] At all appeal hearings, the
29 property owner or [his] the agent appearing for him shall have
30 the right to be represented by counsel and to be accompanied by
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1 witnesses or assistants.
2 (d) If a taxpayer has filed an appeal from an assessment, so
3 long as the appeal is pending before the board or before a court
4 on appeal from the determination of the board, as provided by
5 statute, the appeal will also be taken as an appeal by the
6 taxpayer on the subject property for any valuation for any
7 triennial or intertriennial assessment subsequent to the filing
8 of such appeal with the board and prior to the determination of
9 the appeal by the board or the court. The board shall hold its
10 hearings and make its final determination of the subsequent
11 years in question in the same manner as for the year or years
12 for which the original appeal was filed. This provision shall be
13 applicable to all pending appeals as well as future appeals.
14 (e) After the hearing of appeals, the board shall take such
15 action in regard thereto as may be right and proper, and shall,
16 within ten (10) days thereafter, complete such action and make
17 their determinations, and immediately give due notice to the
18 appellant by registered mail.
19 Section 2. This act shall take effect immediately.
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