PRINTER'S NO. 2707
No. 1995 Session of 1985
INTRODUCED BY LAUGHLIN, LIVENGOOD, HUTCHINSON, COLAFELLA,
LESCOVITZ, DALEY, SWEET, VEON, BURD AND FISCHER, JANUARY 7,
1986
REFERRED TO COMMITTEE ON FINANCE, JANUARY 7, 1986
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," further providing for appeals from tax
23 assessments in certain cases.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 704 of the act of May 21, 1943 (P.L.571,
27 No.254), known as The Fourth to Eighth Class County Assessment
28 Law, is amended by adding a subsection to read:
1 Section 704. Appeal to Court from Order of Board; Collection
2 Pending; Appeal; Payment into Court.--* * *
3 (g) Any person who shall have appealed to the board for
4 relief from any assessment and who was not, at the time of
5 taking the appeal, informed in writing by the board that by
6 reason of the application of the common level ratio the appeal
7 could result in an increase in tax shall have a period of two
8 years after the board entered its order on the assessment in
9 which to commence an appeal to the court of common pleas of the
10 county within which the property is situated.
11 Section 2. 42 Pa.C.S. § 5571(b) is repealed insofar as it is
12 inconsistent with the provisions of this act.
13 Section 3. This act shall be retroactive to July 1, 1984.
14 Section 4. This act shall take effect immediately.
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