PRINTER'S NO. 1248
No. 1089 Session of 1983
INTRODUCED BY NAHILL, CORNELL, NOYE, LASHINGER, VROON AND FLICK,
MAY 25, 1983
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 25, 1983
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," providing for
9 the imposition of fees on assessment appeals.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 11 of the act of June 21, 1939 (P.L.626,
13 No.294), referred to as the Second Class County Assessment Law,
14 amended December 13, 1982 (P.L.1186, No.272), is amended to
15 read:
16 Section 11. When the triennial assessments shall be fixed,
17 either for the whole county or in districts thereof, or when the
18 established predetermined ratio has been changed within the
19 county, notice of that fact shall be given, by publication in at
20 least two newspapers of general circulation in the county, of
21 the time when appeals will be heard and a copy of the
1 assessments made in boroughs and townships shall be placed in
2 some public place in each such borough or township by the
3 assessor. The board shall adopt rules and regulations governing
4 the right to and the holding of appeals, and the practice and
5 procedure thereat. Such rules and regulations shall be
6 published, together with the notices of triennial assessments as
7 above provided.
8 The board shall provide simple appeal forms which shall
9 contain simple questions clearly expressed, which will require
10 answers having a direct bearing on the true value of the
11 property as of the period for which such assessment was made. No
12 other type of questions shall be contained thereon.
13 In the year one thousand nine hundred forty-three, the board
14 shall permit appeals to be taken from assessments up to and
15 including June first, and no later, including all those where
16 the 1943 taxes have been paid in whole or in part. In subsequent
17 years, no appeals may be taken from assessments of properties
18 within cities of the second class after November fifteenth of
19 the year preceding the period for which the assessment becomes
20 effective, and for all other assessments no appeal shall be
21 taken after the last day of February of the year in which the
22 assessment first becomes effective. All appeals filed with the
23 board prior to this amendment shall be valid, if otherwise in
24 accordance with existing law. At all appeal hearings, the
25 property owner or his agent appearing for him shall have the
26 right to be represented by counsel and to be accompanied by
27 witnesses or assistants.
28 Each appeal filed pursuant to this section shall be
29 accompanied by the filing fee prescribed by this paragraph. The
30 appeal fees shall be as follows:
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1 Classification of Property Market Value Fee
2 (1) Residential all values $ 15
3 (2) Commercial or industrial under $75,000 $ 50
4 (3) Commercial or industrial $75,000 to $300,000 $100
5 (4) Commercial or industrial $300,000 to $1,000,000 $200
6 (5) Commercial or industrial $1,000,000 and over $300
7 (6) All other property all values $ 25
8 (7) All property with appeal
9 filed within 40 days of
10 notice of change all values None
11 The provisions of this paragraph shall not apply to any
12 political subdivision or any agencies or authorities of such
13 political subdivision including but not limited to volunteer
14 fire companies, rescue companies or ambulance corps. The money
15 generated by these fees shall be used to defray the costs
16 incurred as a result of the appeals.
17 If a taxpayer has filed an appeal from an assessment, so long
18 as the appeal is pending before the board or before a court on
19 appeal from the determination of the board, as provided by
20 statute, the appeal will also be taken as an appeal by the
21 taxpayer on the subject property for any valuation for any
22 triennial or intertriennial assessment subsequent to the filing
23 of such appeal with the board and prior to the determination of
24 the appeal by the board or the court. The board shall hold its
25 hearings and make its final determination of the subsequent
26 years in question in the same manner as for the year or years
27 for which the original appeal was filed. This provision shall be
28 applicable to all pending appeals as well as future appeals.
29 After the hearing of appeals, the board shall take such
30 action in regard thereto as may be right and proper, and shall,
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1 within ten (10) days thereafter, complete such action and make
2 their determinations, and immediately give due notice to the
3 appellant by registered mail.
4 Section 2. This act shall take effect in 60 days.
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