THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY KASUNIC, FERLO, BROWNE, HUGHES, LOGAN, ORIE, BOSCOLA, EARLL, ERICKSON, FONTANA, MUSTO, WAUGH, O'PAKE AND BAKER, MARCH 2, 2009

REFERRED TO LOCAL GOVERNMENT, MARCH 2, 2009  

AN ACT

Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,

as amended, "An act creating in counties of the second A and

third class a board for the assessment and revision of taxes;

providing for the appointment of the members of such board by

the county commissioners; providing for their salaries,

payable by the county; abolishing existing boards; defining

the powers and duties of such board; regulating the

assessment of persons, property, and occupations for county,

borough, town, township, school, and poor purposes;

authorizing the appointment of subordinate assessors, a

solicitor, engineers, and clerks; providing for their

compensation, payable by such counties; abolishing the office

of ward, borough, and township assessors, so far as the

making of assessments and valuations for taxation is

concerned; and providing for the acceptance of this act by

cities," further providing for assessment appeals.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 8(a) of the act of June 26, 1931 (P.L.

1379, No.348), referred to as the Third Class County Assessment

Board Law, amended July 2, 1996 (P.L.498, No.83), is amended to

read:

Section 8.  (a)  (1)  The assessment roll shall be open to

public inspection at the office of the board at the county seat

during ordinary business hours of each business day from the

time of completion to and including the last day of October.

Within fifteen days of completion of the assessment roll, the

board shall give notice by publication once in one or more

newspapers published in the county that such assessment roll has

been completed and the place and times when such roll will be

open for inspection, and shall, in the same notice, state that

any person desiring to appeal from any assessment shall file

with the board, on or before the first day of September or an

earlier date if the option provided in clause (2) is exercised,

an appeal, in writing, designating the assessment appealed from.

(2)  The county commissioners may designate a date no earlier

than the first day of August as the date on or before which any

person desiring to appeal from any assessment shall file with

the board an appeal, in writing, designating the assessment

appealed from, provided that the notice by publication required

under clause (1) is given at least two weeks prior to the date

designated in accordance with this clause. Notwithstanding any

other provision of law to the contrary, a board is prohibited

from imposing or assessing any type of fee relating to the

appeal.

* * *

Section 2.  This act shall take effect in 60 days.