SENATE AMENDED
PRIOR PRINTER'S NOS. 688, 1627 PRINTER'S NO. 2141
No. 632 Session of 2001
INTRODUCED BY PETRONE, DERMODY, LAUGHLIN, READSHAW, FICHTER,
ROBINSON, YOUNGBLOOD, PISTELLA, COSTA, RUFFING, PRESTON,
PALLONE, MICHLOVIC, CORRIGAN, FRANKEL, HORSEY, DIVEN,
HENNESSEY, WOJNAROSKI, HARHAI AND ROBERTS, FEBRUARY 12, 2001
SENATOR EARLL, FINANCE, IN SENATE, AS AMENDED, JUNE 11, 2001
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," further
9 providing for triennial assessments.
10 AMENDING THE ACT OF JUNE 8, 2001 (P.L., NO.16), ENTITLED "AN ACT <--
11 AMENDING THE ACT OF JULY 28, 1953 (P.L.723, NO.230),
12 ENTITLED, AS AMENDED, 'AN ACT RELATING TO COUNTIES OF THE
13 SECOND CLASS AND SECOND CLASS A; AMENDING, REVISING,
14 CONSOLIDATING AND CHANGING THE LAWS RELATING THERETO,'
15 PROVIDING FOR OPTIONAL ASSESSED VALUE LIMITATIONS; EXTENDING
16 THE DEADLINE FOR ASSESSMENT APPEALS IN COUNTIES OF THE SECOND
17 CLASS; AND MAKING A REPEAL," PROVIDING FOR RETROACTIVITY.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 11 of the act of June 21, 1939 (P.L.626, <--
21 No.294), referred to as the Second Class County Assessment Law,
22 amended December 21, 1988 (P.L.1437, No.175), is amended to
23 read:
24 Section 11. (a) When the triennial assessments shall be
1 fixed, either for the whole county or in districts thereof, or
2 when the established predetermined ratio has been changed within
3 the county, notice of that fact shall be given, by publication
4 in at least two newspapers of general circulation in the county,
5 of the time when appeals will be heard and a copy of the
6 assessments made in boroughs and townships shall be placed in
7 some public place in each such borough or township by the
8 assessor. The board shall adopt rules and regulations governing
9 the right to and the holding of appeals, and the practice and
10 procedure thereat. Such rules and regulations shall be
11 published, together with the notices of triennial assessments as
12 above provided.
13 (b) The board shall provide simple appeal forms which shall
14 contain simple questions clearly expressed, which will require
15 answers having a direct bearing on the true value of the
16 property as of the period for which such assessment was made. No
17 other type of questions shall be contained thereon.
18 [In the year one thousand nine hundred forty-three, the board
19 shall permit appeals to be taken from assessments up to and
20 including June first, and no later, including all those where
21 the 1943 taxes have been paid in whole or in part. In
22 subsequent]
23 (c) In the year two thousand one, the board shall permit
24 appeals to be taken from assessments up to and including June
25 first, and no later, in any county that has adopted a home rule
26 charter, notwithstanding any contrary provision contained in any
27 administrative code or resolution adopted by the county. In
28 subsequent years, [no appeals may be taken from assessments of
29 properties after the last day of February of the year in which
30 the assessment first becomes effective. All appeals filed with
20010H0632B2141 - 2 -
1 the board prior to this amendment shall be valid, if otherwise
2 in accordance with existing law.] the final date by which
3 appeals may be taken from assessments of properties shall be
4 determined by the governing body of a county of the second
5 class. At all appeal hearings, the property owner or [his] the
6 agent appearing for him shall have the right to be represented
7 by counsel and to be accompanied by witnesses or assistants.
8 (d) If a taxpayer has filed an appeal from an assessment, so
9 long as the appeal is pending before the board or before a court
10 on appeal from the determination of the board, as provided by
11 statute, the appeal will also be taken as an appeal by the
12 taxpayer on the subject property for any valuation for any
13 triennial or intertriennial assessment subsequent to the filing
14 of such appeal with the board and prior to the determination of
15 the appeal by the board or the court. The board shall hold its
16 hearings and make its final determination of the subsequent
17 years in question in the same manner as for the year or years
18 for which the original appeal was filed. This provision shall be
19 applicable to all pending appeals as well as future appeals.
20 (e) After the hearing of appeals, the board shall take such
21 action in regard thereto as may be right and proper, and shall,
22 within ten (10) days thereafter, complete such action and make
23 their determinations, and immediately give due notice to the
24 appellant by registered mail.
25 Section 2. This act shall be retroactive to February 28,
26 2001.
27 Section 3. This act shall take effect immediately.
28 SECTION 1. THE ACT OF JUNE 8, 2001 (P.L., NO.16), ENTITLED <--
29 "AN ACT AMENDING THE ACT OF JULY 28, 1953 (P.L.723, NO.230),
30 ENTITLED, AS AMENDED, 'AN ACT RELATING TO COUNTIES OF THE SECOND
20010H0632B2141 - 3 -
1 CLASS AND SECOND CLASS A; AMENDING, REVISING, CONSOLIDATING AND
2 CHANGING THE LAWS RELATING THERETO,' PROVIDING FOR OPTIONAL
3 ASSESSED VALUE LIMITATIONS; EXTENDING THE DEADLINE FOR
4 ASSESSMENT APPEALS IN COUNTIES OF THE SECOND CLASS; AND MAKING A
5 REPEAL," IS AMENDED BY ADDING A SECTION TO READ:
6 SECTION 2.1. THE FOLLOWING PROVISIONS SHALL APPLY
7 RETROACTIVELY TO FEBRUARY 28, 2001:
8 (1) THE ADDITION OF SECTION 1901-B OF THE ACT.
9 (2) SECTION 2 OF THIS ACT.
10 SECTION 2. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
A31L53DMS/20010H0632B2141 - 4 -