assessment within its jurisdiction in the same manner,
subject to the same procedure and with like effect as if the
appeal were taken by a taxable person with respect to the
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 the board or court
even though it was not a party in fact.
(2) A taxing district [authority] may intervene in any
appeal by a taxable person under section 8854 (relating to
appeals to court) as a matter of right.
(b) Basis of appeals.--
(1) A taxing district may not appeal the assessment of
property based on the following:
(i) purchase or sale of the property;
(ii) purchase or sale of a partial or total interest
in the entity holding legal title to the property;
(iii) financing or refinancing of the property; or
(iv) investments in the property as follows:
(A) investments that affect the safety elements
of the property, including, but not limited to,
operating, lighting, alarm and suppression systems
and devices related to fire and security; or
(B) investments as required by fair housing or
disability laws and regulations.
(2) A taxing district has the right to appeal an
assessment under section 8855.1 (relating to standards of
redress in appeals) only when one or more of the following
are met:
(i) the appeal is from an assessment created during
a countywide reassessment and the appeal is filed by
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