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| PRIOR PRINTER'S NO. 1729 | PRINTER'S NO. 2091 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY ARGALL, ORIE, FONTANA, M. WHITE, ALLOWAY, MENSCH, FOLMER, YUDICHAK, WAUGH AND FERLO, OCTOBER 26, 2011 |
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| SENATOR BRUBAKER, FINANCE, AS AMENDED, APRIL 3, 2012 |
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| AN ACT |
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1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, in consolidated county assessment, |
3 | further providing for appeals by taxing authorities. |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. Section 8855 of Title 53 of the Pennsylvania |
7 | Consolidated Statutes is amended to read: |
8 | § 8855. Appeals by taxing districts. |
9 | [A] (a) General rule.--Subject to the provisions of |
10 | subsection (b), a taxing district shall have the right to appeal |
11 | any assessment within its jurisdiction in the same manner, |
12 | subject to the same procedure and with like effect as if the |
13 | appeal were taken by a taxable person with respect to the |
14 | assessment, and, in addition, may take an appeal from any |
15 | decision of the board or court of common pleas as though it had |
16 | been a party to the proceedings before the board or court even |
17 | though it was not a party in fact. A taxing district authority |
18 | may intervene in any appeal by a taxable person under section |
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1 | 8854 (relating to appeals to court) as a matter of right. |
2 | (b) Basis of appeals.-- |
3 | (1) A taxing district may not appeal the assessment of |
4 | property based on the sale of the property. |
5 | (2) In the event that a taxing authority has appealed an |
6 | assessment in violation of paragraph (1) at any time after |
7 | the last countywide reassessment, the affected taxable person |
8 | shall have the right to appeal and to have the assessed value |
9 | changed back to the base-year value assigned prior to the |
10 | appeal as per county records. The change shall be made by the |
11 | county assessment bureau. |
12 | (3) The following shall apply: | <-- |
13 | (i) Appeals under paragraph (2) must be filed by |
14 | September 1, 2012. |
15 | (ii) An appeal under paragraph (2) shall be limited |
16 | to a current owner who is an affected taxable person. A |
17 | successful appeal shall not entitle the current owner to |
18 | a refund of taxes paid in a prior year based on an |
19 | assessment in violation of paragraph (1). |
20 | (3) (4) A taxing district may appeal the assessment only | <-- |
21 | if one of the following factors applies: |
22 | (i) The appeal is from an assessment established |
23 | during a countywide reassessment and the appeal is filed |
24 | not later than the first day of September of the taxable |
25 | year following the year for which the newly established |
26 | values from the countywide reassessment shall take |
27 | effect. |
28 | (ii) The property or parcel has been divided and |
29 | conveyed in smaller parcels. |
30 | (iii) Improvements have been made to real property. |
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1 | (iv) Existing improvements have been removed from |
2 | real property or have been destroyed. |
3 | (v) A change has occurred in the productive use of |
4 | the property or parcel by material alteration in the |
5 | nature of the use or through alteration or additions |
6 | which modify the use. |
7 | (vi) The property or parcel that has been granted a |
8 | preferential assessment under the act of December 19, |
9 | 1974 (P.L.973, No.319), known as the Pennsylvania |
10 | Farmland and Forest Land Assessment Act of 1974, or other |
11 | tax discount or relief program authorized by law. |
12 | (4) (i) Any assessment change based on paragraph (3) | <-- |
13 | (i), (ii), (iii), (iv) or (v) that occurs after the most |
14 | (vii) The additional revenue to be collected by the | <-- |
15 | appealing taxing district is at least $10,000 per year. |
16 | (5) The following apply to assessment changes: |
17 | (i) Any assessment change based on paragraph (4)(i), |
18 | (ii), (iii), (iv) or (v) that occurs after the most |
19 | recent countywide assessment, but prior to the date of an |
20 | appeal by a taxing district based on the sale of the |
21 | property, shall remain in place and shall be expressed in |
22 | base-year values. |
23 | (ii) Any assessment change based on paragraph (3) | <-- |
24 | (vi) (4)(vi) that occurs after the most recent countywide | <-- |
25 | assessment and after the date of an appeal by a taxing |
26 | district shall be reapplied to the corrected assessed |
27 | value and shall be expressed in base-year values. |
28 | (5) (6) A property's fair market value, assessed value | <-- |
29 | and assessment changes shall be expressed in dollar amounts |
30 | that reflect what the values would be in the base year. |
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1 | Section 2. This act shall take effect in 60 days June 1, | <-- |
2 | 2012, or immediately, whichever is later. |
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