PRINTER'S NO. 1677
No. 1423 Session of 1999
INTRODUCED BY MAITLAND, FARGO, BUNT, CALTAGIRONE, CLARK, HARHAI,
HERSHEY, LAUGHLIN, NAILOR, PLATTS, ROBERTS, ROSS, RUBLEY,
SEYFERT, STERN, VANCE AND YOUNGBLOOD, MAY 4, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 4, 1999
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," further providing for changing assessed valuation
17 when a property is improved.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 6.1 of the act of June 26, 1931
21 (P.L.1379, No.348), referred to as the Third Class County
22 Assessment Board Law, added July 19, 1991 (P.L.91, No.21), is
23 amended to read:
24 Section 6.1. The subordinate assessors may change the
25 assessed valuation on real property when a parcel of land is
1 divided and conveyed away in smaller parcels or when
2 improvements are made to real property or existing improvements
3 are removed from real property or are destroyed. The painting of
4 a building or the normal regular repairs to a building
5 aggregating [one thousand dollars ($1,000)] two thousand five
6 hundred dollars ($2,500) or less in value annually shall not be
7 deemed cause for a change in valuation.
8 Section 2. This act shall take effect in 60 days.
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