PRINTER'S NO. 2513
No. 2043 Session of 1993
INTRODUCED BY STERN, L. I. COHEN, DEMPSEY, RAYMOND, PLATTS,
GODSHALL, LEVDANSKY, SCHEETZ, PERZEL, GEIST, E. Z. TAYLOR,
MASLAND, HUTCHINSON, MARSICO, SAURMAN, STEIL, SAYLOR, ROHRER,
WAUGH, LEH, MILLER, PETTIT, O'BRIEN AND PHILLIPS,
OCTOBER 4, 1993
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 4, 1993
AN ACT
1 Amending the act of June 23, 1931 (P.L.932, No.317), entitled
2 "An act relating to cities of the third class; and amending,
3 revising, and consolidating the law relating thereto,"
4 prohibiting spot reassessment; and authorizing a change of
5 assessed valuation in certain instances.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 2503.1 of the act of June 23, 1931
9 (P.L.932, No.317), known as The Third Class City Code, reenacted
10 and amended June 28, 1951 (P.L.662, No.164), is amended by
11 adding a definition to read:
12 Section 2503.1. Definitions.--The following words and
13 phrases when used in this act shall have, unless the context
14 clearly indicates otherwise, the meanings given to them in this
15 section:
16 * * *
17 "Spot reassessment," the reassessment of a property or
18 properties that is not conducted as part of a citywide revised
1 reassessment and which creates, sustains or increases
2 disproportionately among properties' assessed values.
3 Section 2. Section 2504 of the act is amended by adding a
4 subsection to read:
5 Section 2504. Assessment of Property; Duties of Assessor.--*
6 * *
7 (f) The board shall not engage in the practice of spot
8 reassessment. In the event that the board does engage in the
9 practice of spot reassessment, the property owner may appeal the
10 assessment to the board or to the court as set forth in this
11 act. Upon a finding by the board or an adjudication by the court
12 that the property owner has been subjected to a spot
13 reassessment, the property owner shall be entitled to a refund
14 of any taxes paid pursuant to a spot reassessment and interest
15 thereon at the same rate and in the same manner as the
16 Commonwealth is required to pay interests pursuant to section
17 806.1 of the act of April 9, 1929 (P.L.343, No.176), known as
18 "The Fiscal Code."
19 Section 3. The act is amended by adding a section to read:
20 Section 2505.1. The assessor may change the assessed
21 valuation on real property when a parcel of land is divided and
22 conveyed away in smaller parcels or when improvements are made
23 to real property or existing improvements are removed from real
24 property or are destroyed. The painting of a building or the
25 normal regular repairs to a building shall not be deemed cause
26 for a change in valuation.
27 Section 4. This act shall take effect in 60 days.
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