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                                                      PRINTER'S NO. 1138



No. 968 Session of 2003

           MARCH 25, 2003


                                     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," imposing penalty on chief assessor and assistant
    23     assessor for failure to perform duty; and providing for a
    24     cause of action for assessment violations.

    25     The General Assembly of the Commonwealth of Pennsylvania
    26  hereby enacts as follows:
    27     Section 1.  The act of May 21, 1943 (P.L.571, No.254), known
    28  as The Fourth to Eighth Class County Assessment Law, is amended

     1  by adding sections to read:
     2     Section 406.  Penalty on Chief Assessor and Assistant
     3  Assessor for Failure to Perform Duty.--If any chief assessor,
     4  assistant assessor or person acting on behalf of the board to
     5  perform any duty relating to assessment knowingly and
     6  intentionally omits, neglects or refuses to comply with any
     7  duty, order or warrant issued to him in conformity with law, or
     8  neglects or refuses to obey any valid rule or regulation of the
     9  board, or neglects or refuses to secure any information or data
    10  necessary for assessment purposes reasonably and properly
    11  requested by the board, he shall be guilty of a misdemeanor, and
    12  on conviction thereof shall be fined not more than two hundred
    13  dollars ($200), and the board shall terminate his appointment or
    14  agency to act on behalf of the board.
    15     Section 704.1.  Action Before District Justice for Violation
    16  of Act.--Any person aggrieved by an act or omission of a chief
    17  assessor, assistant assessor or person acting on behalf of the
    18  board to perform any duty relating to assessment set forth in
    19  section 406 or an act or omission of an assessor set forth under
    20  section 504 may bring a cause of action against the board to
    21  recover the reasonable costs and attorney fees incurred by the
    22  aggrieved person as a result of the act or omission, including
    23  those costs and attorney fees incurred in the cause of action.
    24  The cause of action shall be filed with the district justice of
    25  the magisterial district in which the property is located. The
    26  district justice shall have jurisdiction over the cause of
    27  action.
    28     Section 2.  This act shall take effect in 60 days.

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