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                                                      PRINTER'S NO. 1800

THE GENERAL ASSEMBLY OF PENNSYLVANIA


SENATE BILL

No. 1258 Session of 2008


        INTRODUCED BY RHOADES, FEBRUARY 28, 2008

        REFERRED TO FINANCE, FEBRUARY 28, 2008

                                     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 appeals by corporate
    17     authorities.

    18     The General Assembly of the Commonwealth of Pennsylvania
    19  hereby enacts as follows:
    20     Section 1.  Section 18 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    22  Law, amended June 25, 1968 (P.L.258, No.122) and repealed in
    23  part June 3, 1971 (P.L.118, No.6), is amended to read:
    24     Section 18.  (a)  The corporate authorities of any borough,
    25  town, township, school, institution and poor district, and

     1  county, who may feel aggrieved by any assessment of property or
     2  subjects of taxation for its corporate purposes, shall have the
     3  right to appeal therefrom in entirety or by individual
     4  assessments in the same manner, subject to the same procedure,
     5  and with like effect as if such appeal were taken by a taxable
     6  with respect to his assessment, and in addition may take an
     7  appeal from any decision of the board or court of common pleas
     8  as though it had been a party to the proceedings before such
     9  board or court even though it was not such a party in fact. Such
    10  authorities may intervene in any appeal by a taxable under
    11  section 9 of this act as a matter of right.
    12     (b)  Other than during a countywide reassessment, an appeal
    13  by such corporate authorities may be taken from an assessment
    14  only when a parcel of land is divided and conveyed away in
    15  smaller parcels, when improvements are made to real property or
    16  when existing improvements are removed from real property or are
    17  destroyed.
    18     Section 2.  This act shall take effect in 60 days.








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