THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SEIP, GERGELY, DENLINGER, D. EVANS, BELFANTI, McCALL, BEYER, BURNS, BUXTON, D. COSTA, DERMODY, GALLOWAY, GIBBONS, GILLESPIE, GOODMAN, HALUSKA, HORNAMAN, KESSLER, KORTZ, LENTZ, FRANKEL, YOUNGBLOOD, CLYMER, MILLER, BEAR, BOYD, CALTAGIRONE, CASORIO, CONKLIN, DeWEESE, EVERETT, FLECK, GERBER, HANNA, HARPER, WHEATLEY, EACHUS, MAHONEY, MATZIE, METCALFE, MIRABITO, MURPHY, MOUL, PHILLIPS, R. TAYLOR, M. O'BRIEN, REICHLEY, ROAE, SCAVELLO, SIPTROTH, WALKO, YUDICHAK, HELM, HICKERNELL, MANN, McILVAINE SMITH, MUSTIO, PAYTON, PICKETT, PRESTON, READSHAW, STABACK, BOYLE, CAUSER, P. COSTA, COX, CUTLER, DALEY, DeLUCA, DePASQUALE, ELLIS, J. EVANS, FAIRCHILD, FARRY, GEORGE, GINGRICH, GRUCELA, HARKINS, HARRIS, HENNESSEY, KAUFFMAN, KOTIK, MANDERINO, MARSICO, MELIO, MENSCH, D. O'BRIEN, O'NEILL, OLIVER, PYLE, REED, REESE, ROCK, ROHRER, SABATINA, SANTONI, K. SMITH, SWANGER, TALLMAN, TRUE, WANSACZ, WATERS, JOHNSON, STEVENSON, BROWN, JOSEPHS, KULA, WHITE AND SANTARSIERO, OCTOBER 6, 2009

AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 4, 2010   

AN ACT

Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as

amended, "An act relating to assessment for taxation in

counties of the fourth, fifth, sixth, seventh and eighth

classes; designating the subjects, property and persons

subject to and exempt from taxation for county, borough,

town, township, school, except in cities and county

institution district purposes; and providing for and

regulating the assessment and valuation thereof for such

purposes; creating in each such county a board for the

assessment and revision of taxes; defining the powers and

duties of such boards; providing for the acceptance of this

act by cities; regulating the office of ward, borough, town

and township assessors; abolishing the office of assistant

triennial assessor in townships of the first class; providing

for the appointment of a chief assessor, assistant assessors

and other employes; providing for their compensation payable

by such counties; prescribing certain duties of and certain

fees to be collected by the recorder of deeds and municipal

officers who issue building permits; imposing duties on

taxables making improvements on land and grantees of land;

prescribing penalties; eliminating the triennial assessment;

and regulating certain assessments in all counties," further

providing for appeals by municipalities.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 706 of the act of May 21, 1943 (P.L.571,

No.254), known as The Fourth to Eighth Class and Selective

County Assessment Law, repealed in part June 3, 1971 (P.L.118,

No.6), is amended to read:

Section 706.  Appeals by Municipalities.--(a)  The corporate

authorities of any county, borough, town, township or school

district, which may feel aggrieved by any assessment of any

property or other subject of taxation for its corporate

purposes, shall have the right to appeal therefrom in the same

manner, subject to the same procedure and with like effect as if

such appeal were taken by a taxable with respect to his

assessment, and in addition may take an appeal from any decision

of the board or court of common pleas as though it had been a

party to the proceedings before such board or court, even though

it was not such a party in fact.

(b)  If the corporate authority of a school district seeks an

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appeal pursuant to subsection (a), a separate vote must be taken

for each property that the board of school directors or school

district seeks to appeal. Prior to such vote, a public meeting,

attended by at least a majority of the elected school directors,

shall be held where the owner of the affected property shall be

given the opportunity to address the board of school directors

regarding the proposed appeal. The owner, address and tax parcel

number of the property as well as the appraisal method used by

the school district to determine the value of the property shall 

be clearly identified and made public thirty days prior to the

public meeting. The owner of the affected property shall be

notified thirty days prior to the public meeting BY United

States certified mail, restricted delivery, return receipt

requested, postage prepaid. With such notice the owner of the

affected property shall also be given the name and telephone

number of a contact person working for the school district

seeking the appeal who will be available to discuss the

assessment and the assessment appeal during normal business

hours prior to the public meeting.

(b) (c)  If the corporate authority of a school district

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seeks an appeal pursuant to subsection (a), a quorum the

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superintendent, assistant superintendent, business manager or

one of the members elected to the board of directors of that

school district must attend all proceedings regarding each

appeal and be seated with their the chosen representative of the

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corporate authority at any appeal proceeding.

Section 2.  This act shall take effect in 60 days.