THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY GERGELY, SEIP, D. EVANS, DENLINGER, McCALL, BELFANTI, BEYER, BURNS, BUXTON, D. COSTA, DERMODY, GALLOWAY, GIBBONS, GILLESPIE, GOODMAN, HALUSKA, HORNAMAN, KESSLER, KORTZ, LENTZ, GERBER, BEAR, BOYD, CALTAGIRONE, CASORIO, CONKLIN, DeWEESE, EVERETT, FLECK, HANNA, HARPER, WHEATLEY, MAHONEY, MATZIE, METCALFE, MIRABITO, EACHUS, MURPHY, STABACK, R. TAYLOR, M. O'BRIEN, REICHLEY, MOUL, PHILLIPS, ROAE, SCAVELLO, SIPTROTH, WALKO, YUDICHAK, HELM, HICKERNELL, MANN, McILVAINE SMITH, MUSTIO, PAYTON, PICKETT, PRESTON, READSHAW, MILLER, FRANKEL, YOUNGBLOOD, CLYMER, BOYLE, CAUSER, P. COSTA, COX, CUTLER, DALEY, DeLUCA, DePASQUALE, ELLIS, J. EVANS, FAIRCHILD, FARRY, GEORGE, GINGRICH, GRUCELA, HARKINS, HARRIS, HENNESSEY, KAUFFMAN, KOTIK, MANDERINO, MARSICO, MELIO, MENSCH, D. O'BRIEN, O'NEILL, OLIVER, PYLE, REED, REESE, ROCK, ROHRER, SABATINA, SANTONI, K. SMITH, SWANGER, TALLMAN, TRUE, WANSACZ, WATERS, JOHNSON, STEVENSON, BROWN, JOSEPHS, KULA, WHITE AND SANTARSIERO, OCTOBER 6, 2009

AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 4, 2010   

AN ACT

Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An

act relating to taxation; designating the subjects, property

and persons subject to and exempt from taxation for all local

purposes; providing for and regulating the assessment and

valuation of persons, property and subjects of taxation for

county purposes, and for the use of those municipal and

quasi-municipal corporations which levy their taxes on county

assessments and valuations; amending, revising and

consolidating the law relating thereto; and repealing

existing laws," further providing for appeals by

municipalities.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 520 of the act of May 22, 1933 (P.L.853,

No.155), known as The General County Assessment Law, amended

December 14, 1967 (P.L.846, No.369) and repealed in part June 3,

1971 (P.L.118, No.6), is amended to read:

Section 520.  Appeals by Municipalities.--(a)  The corporate

authorities of any county, city, borough, town, township, school

district or poor district, which may feel aggrieved by any

assessment of any property or other subject of taxation for its

corporate purposes, shall have the right to appeal therefrom in

the same manner, subject to the same procedure, and with like

effect, as if such appeal were taken by a taxable with respect

to his property.

(b)  If the corporate authority of a school district seeks an

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appeal pursuant to subsection (a), a separate vote must be taken

for each property that the board of school directors or school

district seeks to appeal. Prior to such vote, a public meeting,

attended by at least a majority of the elected school directors,

shall be held where the owner of the affected property shall be

given the opportunity to address the board of school directors

regarding the proposed appeal. The owner, address and tax parcel

number of the property as well as the appraisal method used by

the school district to determine the value of the property shall

be clearly identified and made public thirty days prior to the

public meeting. The owner of the affected property shall be

notified thirty days prior to the public meeting by United

States certified mail, restricted delivery, return receipt

requested, postage prepaid. With such notice the owner of the

affected property shall also be given the name and telephone

number of a contact person working for the school district

seeking the appeal who will be available to discuss the

assessment and the assessment appeal during normal business

hours prior to the public meeting.

(b) (c)  If the corporate authority of a school district

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seeks an appeal pursuant to subsection (a), a quorum the

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superintendent, assistant superintendent, business manager or

one of the members elected to the board of directors of that

school district must attend all proceedings regarding each

appeal and be seated with their the chosen representative of the

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corporate authority at any appeal proceeding.

Section 2.  This act shall take effect in 60 days.