PRINTER'S NO. 1087
No. 979 Session of 1999
INTRODUCED BY FICHTER, TIGUE, SAYLOR, BARRAR, STERN, NICKOL,
SEMMEL, E. Z. TAYLOR, BUNT, RUBLEY, B. SMITH, RAMOS,
WILLIAMS, HENNESSEY, SATHER, YOUNGBLOOD AND BARD,
MARCH 22, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 22, 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 auxiliary appeal boards.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 1(b) of the act of June 26, 1931
20 (P.L.1379, No.348), referred to as the Third Class County
21 Assessment Board Law, amended April 22, 1997 (P.L.70, No.4), is
22 amended to read:
23 Section 1. * * *
24 (b) In conjunction with a countywide revision of assessments
1 involving either a change in the established predetermined ratio
2 or revaluing the properties and applying the predetermined ratio
3 or in conjunction with the homestead exclusion under 53 Pa.C.S.
4 Ch. 85, Subch. F (relating to homestead property exclusion),
5 known as the Homestead Property Exclusion Program Act, the
6 county commissioners may create up to four temporary auxiliary
7 appeal boards, each to be known as an auxiliary appeal board.
8 [The county commissioners shall establish the term of existence
9 for an auxiliary appeal board not to exceed eighteen months.]
10 The term of existence for an auxiliary appeal board shall be the
11 period of time required by the auxiliary appeal board to hear
12 and determine appeals from new assessment values in accordance
13 with section 8(g) and appeals taken from assessments in the next
14 succeeding year or the period of time required to hear and
15 determine appeals arising from application for the homestead
16 exclusion. An auxiliary appeal board shall be composed of three
17 members who shall be appointed by the county commissioners to
18 serve for the time that the auxiliary appeal board is in
19 existence. Members of an auxiliary appeal board shall be
20 competent and qualified residents of the county. Vacancies on an
21 auxiliary appeal board shall be filled by appointment by the
22 county commissioners for the duration of the auxiliary appeal
23 board's existence, but the unavailability of a member of the
24 board for a scheduled hearing for which an alternate member may
25 be appointed in accordance with subsection (c) shall not be
26 considered a vacancy on the board. Any salary of members of an
27 auxiliary appeal board shall be fixed by the salary board of the
28 county. The authority of an auxiliary appeal board shall be
29 limited to hearing and determining appeals from assessments in
30 accordance with the provisions of this act and the rules and
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1 regulations established pursuant to section 5. [After one or
2 more auxiliary appeal boards have been established in accordance
3 with this section, additional auxiliary appeal boards may be
4 established only in conjunction with a succeeding countywide
5 revision of assessments.]
6 * * *
7 Section 2. This act shall take effect in 60 days.
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