PRINTER'S NO. 377
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
403
Session of
2021
INTRODUCED BY GALLOWAY AND SANCHEZ, FEBRUARY 4, 2021
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 4, 2021
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for assessment of lands divided by boundary
lines.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8818 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subsection to read:
ยง 8818. Assessment of lands divided by boundary lines.
* * *
(f) Procedure.--
(1) A choice of assessment made under subsection (a)(2)
or (c) after the effective date of this subsection shall be
in writing and filed in the assessment office and with the
recorder of deeds. The choice of assessment shall be binding
on all owners and subsequent owners except as provided under
paragraph (2) or in a case where the property is subsequently
subdivided. A subdivided tract of land shall be assessed by
the county and taxed in the municipality where the tract of
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