PRINTER'S NO. 2483
No. 1439 Session of 2007
INTRODUCED BY SEIP, GOODMAN, ARGALL, HERSHEY, HORNAMAN, McCALL, REICHLEY AND YOUNGBLOOD, SEPTEMBER 25, 2007
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 25, 2007
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; eliminating the triennial assessment; 22 and regulating certain assessments in all counties," further 23 providing for appeals by municipalities. 24 The General Assembly of the Commonwealth of Pennsylvania 25 hereby enacts as follows: 26 Section 1. Section 706 of the act of May 21, 1943 (P.L.571, 27 No.254), known as The Fourth to Eighth Class and Selective 28 County Assessment Law, repealed in part June 3, 1971 (P.L.118,
1 No.6), is amended to read: 2 Section 706. Appeals by Municipalities.--(a) The corporate 3 authorities of any county, borough, town, township or school 4 district, which may feel aggrieved by any assessment of any 5 property or other subject of taxation for its corporate 6 purposes, shall have the right to appeal therefrom in the same 7 manner, subject to the same procedure and with like effect as if 8 such appeal were taken by a taxable with respect to his 9 assessment, and in addition may take an appeal from any decision 10 of the board or court of common pleas as though it had been a 11 party to the proceedings before such board or court, even though 12 it was not such a party in fact. 13 (b) Other than during a countywide reassessment, an appeal 14 by such corporate authorities may be taken from an assessment 15 only when a parcel of land is divided and conveyed away in 16 smaller parcels, when improvements are made to real property, or 17 when existing improvements are removed from real property or are 18 destroyed. 19 Section 2. This act shall take effect in 60 days. G6L53DMS/20070H1439B2483 - 2 -