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SENATE AMENDED
PRIOR PRINTER'S NOS. 1987, 3497
PRINTER'S NO. 3901
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1564
Session of
2019
INTRODUCED BY EMRICK, HEFFLEY, BERNSTINE, CIRESI, LAWRENCE,
MILLARD, MOUL, PICKETT, STRUZZI, ZIMMERMAN AND POLINCHOCK,
JUNE 4, 2019
SENATOR MARTIN, LOCAL GOVERNMENT, IN SENATE, AS AMENDED,
JUNE 8, 2020
AN ACT
Amending Titles 42 (Judiciary and Judicial Procedure), 53
(Municipalities Generally) and 57 (Notaries Public) of the
Pennsylvania Consolidated Statutes, in Uniform Unsworn
Foreign Declarations Act, further providing for heading of
chapter, for short title of chapter, for definitions, for
applicability and for form of unsworn declaration;
in general
provisions, emergency seat of government,
providing for
other
emergencies and further providing for applicability of
subchapter; in consolidated county assessment, further
providing for definitions, for subjects of local taxation and
for assessment of mobile homes and house trailers; and, in
Revised Uniform Law on Notarial Acts, further providing for
authority to perform notarial act, providing for notarial act
performed by remotely located individual and further
providing for notification regarding performance of notarial
act on electronic record and selection of technology.
AMENDING TITLE 53 (MUNICIPALITIES GENERALLY) OF THE PENNSYLVANIA
CONSOLIDATED STATUTES, IN CONSOLIDATED COUNTY ASSESSMENT,
FURTHER PROVIDING FOR DEFINITIONS, FOR SUBJECTS OF LOCAL
TAXATION, FOR ASSESSMENT OF MOBILE HOMES AND HOUSE TRAILERS,
FOR SPECIAL PROVISIONS RELATING TO COUNTYWIDE REVISIONS OF
ASSESSMENTS AND FOR REGULATIONS AND TRAINING OF BOARDS.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Chapter 62 heading and sections 6201, 6202, 6203
and 6206 of Title 42 of the Pennsylvania Consolidated Statutes
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are amended to read:
CHAPTER 62
UNIFORM UNSWORN [FOREIGN]
DECLARATIONS ACT
§ 6201. Short title of chapter.
This chapter shall be known and may be cited as the Uniform
Unsworn [Foreign] Declarations Act.
§ 6202. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
["Boundaries of the United States." The geographic
boundaries of the United States, Puerto Rico, the Virgin Islands
and any territory or insular possession subject to the
jurisdiction of the United States.]
"Law." Includes [the Federal or a state constitution, a
Federal or state] a statute, [a] judicial decision or order, [a]
rule of court, [an] executive order and [an] administrative
rule, regulation or order.
"Record." Information that is inscribed on a tangible medium
or that is stored in an electronic or other medium and is
retrievable in perceivable form.
"Sign." With present intent to authenticate or adopt a
record:
(1) to execute or adopt a tangible symbol; or
(2) to attach to or logically associate with the record
an electronic symbol, sound or process.
["State." A state of the United States, the District of
Columbia, Puerto Rico, the Virgin Islands or any territory or
insular possession subject to the jurisdiction of the United
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States.]
"Sworn declaration." A declaration in a signed record given
under oath. The term includes a sworn statement, verification,
certificate and affidavit.
"Unsworn declaration." A declaration in a signed record
[that is] not given under oath but [is] given under penalty of
perjury.
§ 6203. Applicability.
This chapter applies to an unsworn declaration by a declarant
who at the time of making the declaration is physically located
within or outside the boundaries of the United States whether or
not the location is subject to the jurisdiction of the United
States. [This chapter does not apply to a declaration by a
declarant who is physically located on property that is within
the boundaries of the United States and subject to the
jurisdiction of another country or a federally recognized Indian
tribe.]
§ 6206. Form of unsworn declaration.
An unsworn declaration under this chapter must be in
substantially the following form:
I declare under penalty of perjury under the law of the
Commonwealth of Pennsylvania that the foregoing is true
and correct[, and that I am physically located outside
the geographic boundaries of the United States, Puerto
Rico, the Virgin Islands and any territory or insular
possession subject to the jurisdiction of the United
States].
[Executed] Signed on the........day of........,........,
at............................................,
(date)........(month)...........(year).........
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([city] county or other location, and state)............
...............................................
(country)..................................
(printed name).............................
(signature)................................
Section 2. Title 53 is amended by adding a section to
read:
§ 1123.1. Other emergencies.
(a) Application of section.--I n addition to the other
provisions of this subchapter, the provisions of this section
shall also apply after the declaration of a disaster or
emergency by the Governor and during which the conduct of the
affairs of local government at a regular place and time are
imprudent, inexpedient or impossible as provided for by this
subchapter.
(b) Use of telecommunications devices.-- If the declaration
is of a disaster or emergency which would render the conduct of
public business dangerous to the health or safety of the members
of the governing body, officials or members of the public, the
governing body of the municipality may exercise its executive,
legislative and judicial powers and functions to the extent
possible, by means of any telecommunication devices, which
permit, at a minimum, audio communication between locations. The
telecommunication devices shall permit the members of the
governing body conducting the affairs of the municipality to
speak to and hear the comments and votes, if any, of the meeting
or conducting the affairs. The governing body need not have a
quorum physically present at any one location in order to
conduct business.
(c) Public participation and notice.-- The municipality shall
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allow, to the extent possible, for public participation in a
meeting conducted by telecommunication devices. The municipality
shall post notice of the meeting on its publicly accessible
Internet website, if any, no later than 24 hours prior to the
start of the meeting to alert the public of the meeting and how
to obtain remote participation information. At least one of the
following shall apply to each meeting:
(1) The meeting is live-streamed via web-based or
mobile-based applications and platforms or other forms of
transmission.
(2) The meeting is recorded with the recording made
available to the public within 24 hours after the meeting,
including on the municipality's publicly accessible Internet
website, if any.
(3) A draft of the minutes of the meeting shall be made
available for public inspection within 48 hours after the
meeting on the municipality's publicly accessible Internet
website or at an accessible location in the municipality.
(d) Newspaper notification.-- Except where emergency
circumstances dictate otherwise, the governing body shall, no
later than 24 hours prior to the start of the meeting, notify a
newspaper of general circulation of the upcoming meeting with
information on how to access the meeting. The newspaper of
general circulation shall be a newspaper which publishes notices
of the municipality's meetings.
(e) Resolution.--Following the exercise of any executive,
legislative or judicial powers and functions under subsection
(b), and after the Governor's disaster or emergency declaration
is lifted, the actual emergency and the nature of the power or
function exercised shall be stated in a resolution and adopted
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by the governing body at the next public meeting at the regular
or usual place of conducting business.
(f) Existing and pending approvals.--If the final day for a
municipality or an agency or board of a municipality to approve
or deny any application, plat, plan or other submission for an
"approval" as that term is defined in section 2 of the act of
July 9, 2013 (P.L.362, No.54), known as the Development Permit
Extension Act, falls during a disaster or emergency dangerous to
health or safety as described in subsection (b), the following
shall apply:
(1) Notwithstanding any provision of law, charter or
ordinance, for any approval received and pending action by a
municipality or an agency or board of a municipality as of
the date of the declaration of a disaster or emergency, the
number of days provided to satisfy statutory time limits in
review, hearing and decision on any application, plat, plan
or submission shall be suspended or tolled as of the date of
the disaster or emergency declaration and shall resume on the
date following the termination of the disaster or emergency
or the final extension thereof.
(2) The municipality shall notify in writing each
applicant subject to this subsection of the disaster or
emergency, the time extension set forth in this section and
the right to a request as provided in paragraph (3). In no
event shall a failure to receive the notice provided by this
section affect the tolling of the number of days provided to
satisfy statutory time limits for review, hearing and
decisions.
(3) The applicant may request such meetings, hearings or
proceedings as may be required by the law, charter or
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ordinance provisions governing the application, plat, plan or
submission during the period of the disaster or emergency in
accordance with the procedures in subsections (b), (c), (d)
and (e). It shall be at the discretion of the municipality to
proceed with the requests. If the municipality agrees and
holds the proceedings, the applicant, the municipality and
all other parties receiving actual notice of the proceedings
waive any challenge to the proceedings under 42 Pa.C.S. §
5571.1 (relating to appeals from ordinances, resolutions,
maps, etc.) or any other provision of law.
(4) For an approval granted by a municipality, or board
or agency thereof, and in effect after the beginning of the
disaster or emergency declaration, the running period of the
approval shall be automatically suspended during the disaster
or emergency and shall resume after the final termination of
the disaster or emergency.
Section 3. Section 1124 of Title 53 is amended to read:
§ 1124. Applicability of subchapter.
The provisions of this subchapter shall control, in the event
it shall be employed, notwithstanding any statutory, charter or
ordinance provision to the contrary or in conflict with this
subchapter.
Section 4. Section 8802 of Title 53 is amended by adding
definitions to read:
SECTION 1. SECTION 8802 OF TITLE 53 OF THE PENNSYLVANIA
CONSOLIDATED STATUTES IS AMENDED BY ADDING DEFINITIONS TO READ:
§ 8802. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
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* * *
"Manufactured home." A manufactured home as defined in
section 603(6) of the National Manufactured Housing Construction
and Safety Standards Act of 1974 (Public Law 93-383, 42 U.S.C.
5402(6)) or a structure designed and used exclusively for living
quarters.
"Mobile home." A structure manufactured before 1976,
designed and used exclusively for living quarters or commercial
purposes, but only incidentally operated on a highway.
* * *
Section 5 2. Sections 8811(a)(1) and, 8821, 8848 AND 8852(B)
of Title 53 are amended to read:
§ 8811. Subjects of local taxation.
(a) Subjects of taxation enumerated.--Except as provided in
subsection (b), all subjects and property made taxable by the
laws of this Commonwealth for county, city, borough, town,
township and school district purposes shall, as provided in this
chapter, be valued and assessed at the annual rates, including
all:
(1) Real estate, namely:
(i) houses;
(ii) [house trailers] manufactured homes and mobile
homes permanently attached to land or connected with
water, gas, electric or sewage facilities;
(iii) buildings permanently attached to land or
connected with water, gas, electric or sewage facilities;
(iv) lands, lots of ground and ground rents, trailer
parks and parking lots;
(v) mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt
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houses, breweries, tan yards, fisheries, ferries and
wharves;
(vi) all office buildings;
(vii) that portion of a steel, lead, aluminum or
like melting and continuous casting structure which
encloses or provides shelter or protection from the
elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill,
mine, manufactory or industrial process; and
(viii) telecommunication towers that have become
affixed to land.
* * *
§ 8821. Assessment of mobile homes and [house trailers]
manufactured homes.
(a) Duty.--It shall be the duty of the county assessment
office to assess all mobile homes and [house trailers]
manufactured homes within the county according to the actual
value thereof. All mobile homes or [house trailers] manufactured
homes which are subject to taxation as real estate as provided
in this chapter shall be assessed and taxed in the name of the
owner. The land upon which the mobile home or [house trailer]
manufactured home is located at the time of assessment shall be
assessed separately and shall not include the value of the
[house trailer or] mobile home or manufactured home located
thereon.
(a.1) Value.--In arriving at the actual value of a mobile
home or manufactured home, the assessor shall MAY consider:
(1) The value placed on the mobile home or manufactured
home in the most recent national directory or valuation guide
prepared by an association that analyzes mobile home or
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manufactured home sales and other relevant data.
(2) Any depreciation in value of the unit.
(3) The ability of the mobile home or manufactured home
to be readily transported from one site to another.
(4) The fair market value of the mobile home or
manufactured home, using the approaches to value specified in
section 8842(b)(1) (relating to valuation of property),
provided, however, that such fair market value shall not
include the value of the land upon which the mobile home or
manufactured home is located.
(5) Any improvement made to the mobile home or
manufactured home.
(b) Records.--All [mobile home court operators] manufactured
housing community owners, which shall mean every person who
leases land to [two] three or more persons for the purpose of
allowing the lessees to locate on the land a mobile home or
[house trailer] manufactured home which is subject to real
property taxation, shall maintain a record of the leases, which
shall be open for inspection at reasonable times by the county
assessment office. Each month, the [mobile home court operator]
manufactured housing community owner shall send a record to the
county assessment office of the arrivals and departures of
mobile homes or [house trailers] manufactured homes in the
[court] community during the prior month, including the make,
model, manufacturer, year and serial number of the mobile home
or [house trailer] manufactured home.
(c) Notice.--Each person in whose name a mobile home or
[house trailer] manufactured home is assessed, rated or valued
as provided in this chapter shall be notified in writing by the
assessor that it shall be unlawful for any person to remove the
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mobile home or [house trailer] manufactured home from the taxing
district without first having obtained removal permits from the
local tax collector.
(d) Removal permits.--The local tax collector shall issue
removal permits upon application and payment of a fee of $2 and
of all taxes levied and assessed on the mobile home or [house
trailer] manufactured home to be moved.
(e) Penalty.--Any person who moves a mobile home or [house
trailer] manufactured home from the territorial limits of the
taxing district without first having obtained a removal permit
issued under this chapter shall, upon summary conviction, be
sentenced to pay a fine of $100 and costs of prosecution or to
imprisonment for not more than 30 days, or both.
(f) Characterization of property.--Nothing in this section
shall be construed as prohibiting a mobile home or [house
trailer] manufactured home upon which a real property tax is
levied as provided by law from being deemed tangible personal
property for other purposes.
Section 6. Section 304 of Title 57 is amended by adding a
subsection to read:
§ 304. Authority to perform notarial act.
* * *
(c) Certification of tangible copies.--A notarial officer
may certify that a tangible copy of an electronic record is a
true and correct copy of the electronic record.
Section 7. Title 57 is amended by adding a section to read:
§ 314.1. Notarial act performed by remotely located individual.
(a) General rule.--A remotely located individual may comply
with section 306 (relating to personal appearance required) by
appearing before a notary public by means of communication
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technology.
(b) Use of communication technology.--A notary public
located in this Commonwealth may perform a notarial act
facilitated by communication technology for a remotely located
individual if all of the following apply:
(1) The notary public:
(i) has personal knowledge under section 307(a)
(relating to identification of individual) of the
identity of the individual;
(ii) has satisfactory evidence of the identity of
the remotely located individual by oath or affirmation
from a credible witness appearing before the notary
public under section 307(b)(2) or under this section; or
(iii) is able to reasonably identify the individual
by at least two different types of identity proofing
processes or services.
(2) The notary public is able to reasonably identify a
record before the notary public as the same record:
(i) in which the remotely located individual made
the statement; or
(ii) on which the remotely located individual
executed the signature.
(3) The notary public, or a person acting on behalf of
the notary public, creates an audio-visual recording of the
performance of the notarial act.
(4) If the remotely located individual is located
outside the United States, all of the following apply:
(i) The record:
(A) is to be filed with or relates to a matter
before a court, governmental entity, public official
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or other entity under the jurisdiction of the United
States; or
(B) involves:
(I) property located in the territorial
jurisdiction of the United States; or
(II) a transaction substantially connected
with the United States.
(ii) The act of making the statement or signing the
record is not prohibited by the foreign state where the
remotely located individual is located.
(c) Notarial certificate.--If a notarial act is subject to
this section, the certificate of notarial act required by
section 315 (relating to certificate of notarial act) and the
short form certificate under section 316 (relating to short form
certificates) must indicate that the notarial act was performed
by means of communication technology.
(d) Sufficiency.--A short form certificate under section 316
for a notarial act subject to this section is sufficient if
either of the following apply:
(1) The short form certificate is in the form provided
by section 316 and contains a statement substantially as
follows:
"This notarial act involved the use of communication
technology."
(2) The certificate complies with the regulations
promulgated under subsection (g)(1).
(e) Audio-visual recording.--The following apply:
(1) This subsection applies to:
(i) a notary public;
(ii) a guardian, a conservator or an agent of a
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notary public; or
(iii) a personal representative of a deceased notary
public.
(2) A person under paragraph (1) shall retain the audio-
visual recording created under subsection (b)(3) or cause the
recording to be retained by a repository designated by or on
behalf of the notary public. The person shall retain the
recording:
(i) for at least 10 years after the recording is
created; or
(ii) as otherwise required by the regulations
promulgated under subsection (g)(4).
(f) Notification.--The following apply:
(1) Before a notary public performs the notary public's
initial notarial act under this section, the notary public
must notify the department that the notary public will be
performing notarial acts facilitated by communication
technology and identify the technology.
(2) If the department has established standards for
approval of communication technology or identity proofing
under subsection (g) and section 327 (relating to
regulations), the communication technology and identity
proofing must conform to the standards.
(g) Regulations.--In addition to matters listed in section
327, the department may promulgate regulations regarding
performance of a notarial act performed under this section. The
regulations may do all of the following:
(1) Prescribe the means of performing a notarial act
involving communication technology to communicate with a
remotely located individual.
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(2) Establish standards for communication technology and
identity proofing. This paragraph includes the use of
credential analysis, dynamic knowledge-based authentication,
biometrics and other means of identification.
(3) Establish requirements or procedures to approve
providers of communication technology and the process of
identity proofing.
(4) Establish standards and periods for the retention of
an audio-visual recording created under subsection (b)(3) of
the performance of a notarial act.
(h) Promotion of uniformity.--Before promulgating, amending
or repealing regulations about the performance of a notarial act
with respect to a remotely located individual, the department
shall consider, if consistent with this chapter, all of the
following:
(1) The most recent standards regarding the performance
of a notarial act with respect to remotely located
individuals promulgated by a national standard-setting
organization. This paragraph includes the National
Association of Secretaries of State.
(2) Standards, practices and customs of other
jurisdictions that enact a statutory provision substantially
similar to this section.
(3) The views of governmental officials and entities and
other interested persons.
(i) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Communication technology." An electronic device or process
that:
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(1) allows a notary public located in this Commonwealth
and a remotely located individual to communicate with each
other simultaneously by sight and sound; and
(2) makes reasonable accommodations for an individual
with a vision, hearing or speech impairment in accordance
with law.
"Foreign state." A jurisdiction other than the United
States, a state or a federally recognized Indian tribe.
"Identity proofing." A process or service by which a third
person provides a notary public with a means to verify the
identity of a remotely located individual by a review of
personal information from public or private data sources.
"Outside the United States." A location outside the
geographic boundaries of:
(1) the United States;
(2) Puerto Rico;
(3) the Virgin Islands; and
(4) any territory, insular possession or other location
subject to the jurisdiction of the United States.
"Remotely located individual." An individual who is not in
the physical presence of the notary public performing a notarial
act under subsection (b).
Section 8. Section 320 of Title 57 is amended by adding a
subsection to read:
§ 320. Notification regarding performance of notarial act on
electronic record; selection of technology.
* * *
(c) Certification of tangible copies.--A recorder of deeds
may accept for recording a tangible copy of an electronic record
containing a notarial certificate as satisfying any requirement
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that the record be an original, if the notarial officer
executing the notarial certificate certifies that the tangible
copy is an accurate copy of the electronic record.
§ 8848. SPECIAL PROVISIONS RELATING TO COUNTYWIDE REVISIONS OF
ASSESSMENTS.
(A) NOTICE REQUIREMENTS.--IF ANY COUNTY PROPOSES TO
INSTITUTE A COUNTYWIDE REVISION OF ASSESSMENTS UPON REAL
PROPERTY, THE FOLLOWING NOTICE REQUIREMENTS SHALL APPLY:
(1) EACH PROPERTY OWNER SHALL BE NOTIFIED BY MAIL AT THE
PROPERTY OWNER'S LAST KNOWN ADDRESS OF THE VALUE OF THE NEW
ASSESSMENT, THE VALUE OF THE OLD ASSESSMENT AND THE RIGHT TO
APPEAL WITHIN 40 DAYS AS PROVIDED IN SUBSECTION (C)(1). THE
NOTICE SHALL STATE A MAILING DATE AND SHALL BE DEPOSITED IN
THE UNITED STATES MAIL ON THAT DATE. THE NOTICE SHALL BE
DEEMED RECEIVED BY THE PROPERTY OWNER ON THE DATE DEPOSITED
IN THE UNITED STATES MAIL.
(2) THE CHIEF ASSESSOR SHALL MAINTAIN A LIST OF ALL
NOTICES AND THE MAILING DATES FOR EACH AND SHALL AFFIX AN
AFFIDAVIT ATTESTING TO THE MAILING DATES OF THE ASSESSMENT
NOTICES. THIS LIST SHALL BE A PERMANENT PUBLIC RECORD OF THE
COUNTY ASSESSMENT OFFICE AND AVAILABLE FOR PUBLIC INSPECTION.
(B) INFORMAL REVIEW.--IN CONJUNCTION WITH A COUNTYWIDE
REVISION OF ASSESSMENTS, A DESIGNEE OF THE COUNTY ASSESSMENT
OFFICE MAY MEET WITH PROPERTY OWNERS TO REVIEW ALL PROPOSED
ASSESSMENTS AND CORRECT ERRORS PRIOR TO THE COMPLETION OF THE
FINAL ASSESSMENT ROLL. IN NO EVENT SHALL THE MARKET VALUE OR
ASSESSED VALUE OF A PROPERTY BE ADJUSTED AS A RESULT OF AN
INFORMAL REVIEW EXCEPT TO REFLECT CHANGES TO TABULAR DATA OR
PROPERTY CHARACTERISTICS INACCURATELY RECORDED DURING THE
REVISION. INFORMAL REVIEWS, IF CONDUCTED, SHALL BE COMPLETED NO
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LATER THAN JUNE 1.
(C) APPEAL PROCESS.--
(1) ALL PROPERTY OWNERS AND AFFECTED TAXING DISTRICTS
SHALL HAVE THE RIGHT TO APPEAL ANY NEW ASSESSMENT VALUE
WITHIN 40 DAYS OF THE MAILING DATE STATED ON THE NOTICE.
(2) THE COUNTY ASSESSMENT OFFICE SHALL MAIL ALL NOTICES
ON OR BEFORE JULY 1. THE BOARD IN ITS DISCRETION MAY COMMENCE
WITH THE HEARING OF APPEALS 40 DAYS FOLLOWING THE MAILING OF
THE INITIAL NOTICES OF REASSESSMENT.
(3) THE COUNTY ASSESSMENT OFFICE SHALL NOTIFY EACH
APPELLANT, PROPERTY OWNER, IF NOT THE APPELLANT, AND EACH
AFFECTED TAXING DISTRICT OF THE TIME AND PLACE OF HEARING ON
THE APPEAL BY MAILING A NOTICE NO LATER THAN 20 DAYS PRIOR TO
THE SCHEDULED HEARING DATE. ANY APPELLANT WHO FAILS TO APPEAR
FOR HEARING AT THE TIME FIXED SHALL BE CONCLUSIVELY PRESUMED
TO HAVE ABANDONED THE APPEAL UNLESS THE HEARING DATE IS
RESCHEDULED BY THE MUTUAL CONSENT OF THE APPELLANT AND THE
BOARD.
(4) ON OR BEFORE NOVEMBER 15, THE COUNTY ASSESSMENT
OFFICE SHALL CERTIFY TO THE TAXING DISTRICTS NEW ASSESSMENT
ROLLS RESULTING FROM THE COUNTYWIDE REVISION OF ASSESSMENTS.
(5) ALL APPEALS SHALL BE HEARD AND ACTED UPON BY THE
BOARD NOT LATER THAN OCTOBER 31.
(D) COMMON LEVEL RATIO.--IF A COUNTY HAS EFFECTED A
COUNTYWIDE REVISION OF THE ASSESSMENTS, WHICH WAS USED TO
DEVELOP THE COMMON LEVEL RATIO LAST DETERMINED BY THE STATE TAX
EQUALIZATION BOARD, THE FOLLOWING SHALL APPLY:
(1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING
A CHANGE IN PREDETERMINED RATIO, THE BOARD SHALL APPLY THE
PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO
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AND NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S
COMMON LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON
LEVEL RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
(2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
ESTABLISHED PREDETERMINED RATIO, THE BOARD SHALL UTILIZE THE
ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND
UNTIL THE TIME THAT THE COMMON LEVEL RATIO DETERMINED BY THE
STATE TAX EQUALIZATION BOARD REFLECTS THE REVALUING OF
PROPERTIES RESULTING FROM THE REVISION OF ASSESSMENTS.
(E) EXCEPTION.--IN THE EVENT OF A DECLARATION BY THE
GOVERNOR OF A DISASTER EMERGENCY UNDER 35 PA.C.S. § 7301(C)
(RELATING TO GENERAL AUTHORITY OF GOVERNOR) THAT OCCURS IN THE
YEAR DURING WHICH A COUNTY CONDUCTS APPEALS INCIDENT TO A COURT-
ORDERED COUNTYWIDE REASSESSMENT, THE FOLLOWING SHALL APPLY:
(1) THE COUNTY ASSESSMENT OFFICE SHALL MAIL THE NOTICE
REQUIRED BY SUBSECTION (A)(1) ON OR BEFORE JULY 1, EXCEPT
THAT THE NOTICE SHALL SPECIFY THE RIGHT TO APPEAL ANY NEW
ASSESSMENT VALUE WITHIN THE TIME PERIOD UNDER PARAGRAPH (2).
(2) ALL PROPERTY OWNERS AND AFFECTED TAXING DISTRICTS
SHALL HAVE THE RIGHT TO APPEAL ANY NEW ASSESSMENT VALUE NO
LATER THAN SEPTEMBER 1 OF THE YEAR IN WHICH THE NOTICE UNDER
PARAGRAPH (1) IS MAILED.
(3) THE BOARD, IN ITS DISCRETION, MAY COMMENCE WITH THE
HEARING OF APPEALS AS SOON AS PRACTICABLE. ALL APPEALS SHALL
BE HEARD AND ACTED UPON BY THE BOARD NOT LATER THAN NOVEMBER
15.
(4) THE PROVISIONS OF SUBSECTIONS (B) AND (C)(3) SHALL
APPLY TO APPEALS CONDUCTED IN ACCORDANCE WITH THIS
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SUBSECTION.
(5) ON OR BEFORE DECEMBER 1, 2020, THE COUNTY ASSESSMENT
OFFICE SHALL CERTIFY TO THE TAXING DISTRICTS THE NEW
ASSESSMENT ROLLS RESULTING FROM THE COUNTYWIDE REVISION OF
ASSESSMENTS.
(6) THIS SUBSECTION SHALL EXPIRE DECEMBER 31, 2020.
§ 8852. REGULATIONS AND TRAINING OF BOARDS.
* * *
(B) TRAINING REQUIRED.--MEMBERS OF THE BOARD AND EACH
AUXILIARY APPEAL BOARD APPOINTED AFTER THE EFFECTIVE DATE OF
THIS SUBSECTION SHALL BE AUTHORIZED TO HEAR APPEALS ONLY IF THEY
HAVE COMPLETED TRAINING IN ACCORDANCE WITH THIS SECTION, SUBJECT
TO THE FOLLOWING CONDITIONS AND EXCEPTIONS:
(1) A MEMBER OF THE BOARD SHALL HAVE UP TO SIX MONTHS
FROM THE DATE OF APPOINTMENT TO COMPLETE THE TRAINING
REQUIRED UNDER SUBSECTION (C). THE MEMBER MAY HEAR APPEALS
WITHOUT TRAINING DURING THE SIX-MONTH PERIOD. FAILURE OF A
BOARD MEMBER TO OBTAIN THE TRAINING WITHIN SIX MONTHS OF
APPOINTMENT SHALL RESULT IN DISQUALIFICATION OF THE MEMBER
AND SHALL CREATE A VACANCY. A NEW MEMBER SHALL BE APPOINTED
TO REPLACE THE DISQUALIFIED MEMBER WITHIN 30 DAYS OF THE
EFFECTIVE DATE OF THE VACANCY.
(2) A MEMBER OF AN AUXILIARY APPEAL BOARD SHALL BE
AUTHORIZED TO HEAR APPEALS ONLY UPON COMPLETION OF TRAINING
REQUIRED UNDER SUBSECTION (C).
(3) A MEMBER OF THE BOARD OR AUXILIARY APPEAL BOARD WHO
HOLDS AN ACTIVE CERTIFIED PENNSYLVANIA EVALUATOR
CERTIFICATION SHALL NOT BE REQUIRED TO COMPLETE THE TRAINING
UNDER SUBSECTION (C).
(4) A MEMBER OF THE BOARD OR AUXILIARY APPEAL BOARD WHO
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HOLDS AN INACTIVE CERTIFIED PENNSYLVANIA EVALUATOR
CERTIFICATION SHALL NOT BE REQUIRED TO COMPLETE THE TRAINING
UNDER SUBSECTION (C)(1).
(5) IN THE EVENT OF A DECLARATION BY THE GOVERNOR OF A
DISASTER EMERGENCY UNDER 35 PA.C.S. § 7301(C) (RELATING TO
GENERAL AUTHORITY OF GOVERNOR), THE TRAINING REQUIRED BY THIS
SECTION SHALL NOT BE A PRECONDITION OR QUALIFICATION FOR A
MEMBER OF A BOARD OR AUXILIARY APPEAL BOARD TO HEAR AND
DECIDE AN APPEAL UNTIL SIX MONTHS OR, IN THE CASE OF A COUNTY
SUBJECT TO A COURT-ORDERED COUNTYWIDE REASSESSMENT ON THE
EFFECTIVE DATE OF THE EMERGENCY, ONE YEAR, FOLLOWING THE
TERMINATION OF THE DISASTER OR EMERGENCY OR THE FINAL
EXTENSION THEREOF.
* * *
Section 9 3. This act shall take effect as follows:
(1) The amendment of sections 8802, 8811(a)(1) and 8821
of Title 53 shall take effect January 1 of the year following
the date of enactment.
(2) The remainder of this act shall take effect
immediately.
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