PRINTER'S NO. 817
No. 689 Session of 2003
INTRODUCED BY ROBERTS, KIRKLAND, SHANER, TIGUE AND WASHINGTON,
MARCH 6, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 6, 2003
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," authorizing the Auditor General to audit certain
23 county-wide assessments.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. The act of May 21, 1943 (P.L.571, No.254), known
27 as The Fourth to Eighth Class County Assessment Law, is amended
28 by adding a section to read:
1 Section 603.1. Audit of County-Wide Revision of
2 Assessments.--(a) Notwithstanding any other provision of law to
3 the contrary, whenever a county or political subdivision makes
4 an annual reassessment for property tax purposes, the Auditor
5 General is hereby empowered and authorized to conduct and may
6 conduct an audit of the accounts, activities and functions of
7 such county or political subdivision which levies its real
8 estate taxes based on such reassessment so as to determine
9 whether property valuations in the county, calculated and levied
10 as a result of the reassessment, were determined in accordance
11 with law. In making the audit, the Auditor General, his deputy
12 or his examiners, may require the attendance of any person
13 within the county where it is conducting the audit at a time or
14 place so fixed for the purpose of giving testimony under oath
15 with respect to assessments made by such person, both as to the
16 valuation as a whole and as to any particular piece of property
17 or as to any property omitted from assessment. All persons
18 charged with making the reassessment of any or all of the
19 property in the county or connected therewith as employes or
20 contractors are hereby directed and required to give the Auditor
21 General, his deputy or examiners, the means, facilities and
22 opportunity for such examination and audit.
23 (b) For the purposes of the audit, the Auditor General, his
24 deputy or his examiners, shall have free access at reasonable
25 times to all the books, records, plats, maps, software and any
26 other materials pertaining to and deemed material and relevant
27 to the attainment of uniformity in the assessment and collection
28 of real estate taxes.
29 (c) The Auditor General shall forward a copy of the audit
30 report to the county and to any political subdivision in the
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1 county which levies real estate taxes based upon the annual
2 reassessment. If the audit discloses that the county conducted
3 the annual reassessment in a manner inconsistent with law or
4 discovers that the county made significant errors or engaged in
5 improper practices in making such annual reassessment, the
6 Auditor General shall notify the county of its findings and
7 forward a copy of the audit report to such county and to the
8 Chief Clerk of the Senate and the Chief Clerk of the House of
9 Representatives who both shall make the report available to
10 members of the General Assembly. The audit report shall make
11 recommendations to the General Assembly as to amendments or laws
12 which may be necessary to remedy injustice or irregularity in
13 taxation or to facilitate the assessment and collection of real
14 estate taxes on an annual basis.
15 (d) To conduct the audits, the Auditor General may employ
16 such professionals as he may determine to be necessary.
17 (e) In performing the audit, the Auditor General shall have
18 the powers and duties described in the act of April 9, 1929
19 (P.L.343, No.176), known as "The Fiscal Code."
20 Section 2. This act shall take effect immediately.
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