PRINTER'S NO.  1109

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

SENATE BILL

 

No.

918

Session of

2009

  

  

INTRODUCED BY EICHELBERGER, ERICKSON AND WOZNIAK, JUNE 5, 2009

  

  

REFERRED TO FINANCE, JUNE 5, 2009  

  

  

  

AN ACT

  

1

Amending Title 53 (Municipalities Generally) of the Pennsylvania

2

Consolidated Statutes, consolidating and amending the Third

3

Class County Assessment Board Law, The Fourth to Eighth Class

4

and Selective County Assessment Law and provisions of The

5

County Code relating to auxiliary board of assessment appeals

6

and assessment of signs and sign structures; and making

7

related repeals.

8

The General Assembly of the Commonwealth of Pennsylvania

9

hereby enacts as follows:

10

Section 1.  Title 53 of the Pennsylvania Consolidated

11

Statutes is amended by adding a chapter to read:

12

CHAPTER 88

13

CONSOLIDATED COUNTY ASSESSMENT

14

Subchapter

15

A.  Preliminary Provisions

16

B.  Subjects of Local Taxation; Exceptions; Special

17

Provisions on Assessments

18

C.  County Assessment Office

19

D.  Assessment Roll, Valuation, Notice and Appeals

20

E.  Boards and Appeals to Court

21

F.  Miscellaneous Provisions

 


1

SUBCHAPTER A

2

PRELIMINARY PROVISIONS

3

Sec.

4

8801.  Short title and scope of chapter.

5

8802.  Definitions.

6

8803.  Excluded provisions.

7

8804.  Construction.

8

§ 8801.  Short title and scope of chapter.

9

(a)  Short title.--This chapter shall be known and may be

10

cited as the Consolidated County Assessment Law.

11

(b)  Scope.--

12

(1)  This chapter shall apply to all of the following:

13

(i)  Counties of the second class A, third, fourth,

14

fifth, sixth, seventh and eighth classes of the

15

Commonwealth.

16

(ii)  Cities that elect to become subject to this

17

chapter in accordance with section 8868 (relating to

18

optional use by cities).

19

(2)  In addition to the applicability under paragraph

20

(1), the following provisions apply to counties of the first

21

and second class:

22

(i)  Section 8811(b)(5) (relating to subjects of

23

local taxation).

24

(ii)  Section 8842(b)(2) (relating to valuation of

25

property).

26

§ 8802.  Definitions.

27

The following words and phrases when used in this chapter

28

shall have the meanings given to them in this section unless the

29

context clearly indicates otherwise:

30

"Assessed value."  The assessment placed on real property by

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1

a county assessment office upon which all real estate taxes

2

shall be calculated.

3

"Assessment."  Assessed value.

4

"Auxiliary appeal board."  An auxiliary board of assessment

5

appeals created in accordance with section 8853 (relating to

6

auxiliary appeal boards and alternates).

7

"Base year."  The year upon which real property market values

8

are based for the most recent countywide revision of assessment

9

of real property or other prior year upon which the market value

10

of all real property of the county is based for assessment

11

purposes. Real property market values shall be equalized within

12

the county and any changes by the board shall be expressed in

13

terms of base-year values.

14

"Board."  The board of assessment appeals or the board of

15

assessment revision established in accordance with section 8851

16

(relating to board of assessment appeals and board of assessment

17

revision). The term, when used in conjunction with hearing and

18

determining appeals from assessments, shall include an auxiliary

19

appeal board.

20

"Board of assessment appeals."  The assessment appeals board

21

in counties of the second class A and third class, and in

22

counties of the fourth through eighth classes, where the county

23

commissioners do not serve as a board of assessment revision.

24

"Board of assessment revision."  County commissioners in

25

counties of the fourth through eighth classes when serving as an

26

assessment appeals board.

27

"Chief assessor."  The individual appointed by the board of

28

county commissioners with the advice of the board of assessment

29

appeals in accordance with section 8831 (relating to chief

30

assessor).

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1

"Common level ratio."  The ratio of assessed value to current

2

market value used generally in the county and published by the

3

State Tax Equalization Board on or before July 1 of the year

4

prior to the tax year on appeal before the board under the act

5

of June 27, 1947 (P.L.1046, No.447), referred to as the State

6

Tax Equalization Board Law.

7

"County assessment office."  The division of county

8

government responsible for preparing and maintaining the

9

assessment rolls, the uniform parcel identifier systems, tax

10

maps and other administrative duties relating to the assessment

11

of real property in accordance with this chapter.

12

"County commissioners."  The board of county commissioners

13

or, in home rule charter counties, the body or individual

14

exercising the equivalent authority.

15

"Countywide revision of assessment."  A change in the

16

established predetermined ratio or revaluation of all real

17

property within a county.

18

"Established predetermined ratio."  The ratio of assessed

19

value to market value established by the board of county

20

commissioners and uniformly applied in determining assessed

21

value in any year.

22

"Interim assessment."  A change to the assessment roll

23

anytime during the year.

24

"Municipality."  A county, city, borough, incorporated town

25

or township.

26

"Parcel identifier."  An identifying number assigned to real

27

property in accordance with the act of January 15, 1988 (P.L.1,

28

No.1), known as the Uniform Parcel Identifier Law.

29

"Taxing district."  A county, city, borough, incorporated

30

town, township, school district or county institution district.

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1

"Spot reassessment."  The reassessment of a property or

2

properties by a county assessment office that is not conducted

3

as part of a countywide revision of assessment and which

4

creates, sustains or increases disproportionality among

5

properties' assessed values. The term does not include board

6

action ruling on an appeal.

7

§ 8803.  Excluded provisions.

8

Except as otherwise provided in this chapter, this chapter

9

does not repeal or modify:

10

(1)  The act of June 17, 1913 (P.L.507, No.335), entitled

11

"An act to provide revenue for State and county purposes,

12

and, in cities coextensive with counties, for city and county

13

purposes; imposing taxes upon certain classes of personal

14

property; providing for the assessment and collection of the

15

same; providing for the duties and compensation of

16

prothonotaries and recorders in connection therewith; and

17

modifying existing legislation which provided for raising

18

revenue for State purposes."

19

(2)  Any law relating to cities, boroughs, towns,

20

townships, school districts and poor districts.

21

(3)  The act of May 22, 1933 (P.L.853, No.155), known as

22

The General County Assessment Law, as it applies to counties

23

of the first and second classes.

24

§ 8804.  Construction.

25

(a)  Dates mandatory.--All dates specified in this chapter

26

for the performance of any acts or duties shall be construed to

27

be mandatory and not discretionary with the officials or other

28

persons who are designated by this chapter to perform such acts

29

or duties.

30

(b)  Pari materia.--This chapter shall be read in pari

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1

materia with the act of November 26, 1997 (P.L.508, No.55),

2

known as the Institutions of Purely Public Charity Act.

3

SUBCHAPTER B

4

SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;

5

SPECIAL PROVISIONS ON ASSESSMENTS

6

Sec.

7

8811.  Subjects of local taxation.

8

8812.  Exemptions from taxation.

9

8813.  Temporary tax exemption for residential construction.

10

8814.  Temporary assessment change for real estate subject to a

11

sewer connection ban order.

12

8815.  Catastrophic loss.

13

8816.  Clerical and mathematical errors.

14

8817.  Changes in assessed valuation.

15

8818.  Assessment of lands divided by boundary lines.

16

8819.  Separate assessment of coal and surface.

17

8820.  Assessment of real estate subject to ground rent or

18

mortgage.

19

8821.  Assessment of mobile homes and house trailers.

20

8822.  Taxing districts lying in more than one county and choice

21

of assessment ratio.

22

8823.  Limitation on tax increase after countywide reassessment.

23

§ 8811.  Subjects of local taxation.

24

(a)  Subjects of taxation enumerated.--Except as provided in

25

subsection (b), all subjects and property made taxable by the

26

laws of this Commonwealth for county, city, borough, town,

27

township and school district purposes shall, as provided in this

28

chapter, be valued and assessed at the annual rates, including

29

all:

30

(1)  Real estate, namely:

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1

(i)  houses;

2

(ii)  house trailers and mobile homes permanently

3

attached to land or connected with water, gas, electric

4

or sewage facilities;

5

(iii)  buildings permanently attached to land or

6

connected with water, gas, electric or sewage facilities;

7

(iv)  lands, lots of ground and ground rents, trailer

8

parks and parking lots;

9

(v)  mills and manufactories of all kinds, furnaces,

10

forges, bloomeries, distilleries, sugar houses, malt

11

houses, breweries, tan yards, fisheries, ferries and

12

wharves;

13

(vi)  all office buildings;

14

(vii)  that portion of a steel, lead, aluminum or

15

like melting and continuous casting structure which

16

encloses or provides shelter or protection from the

17

elements for the various machinery, tools, appliances,

18

equipment, materials or products involved in the mill,

19

mine, manufactory or industrial process; and

20

(viii)  telecommunication towers that have become

21

affixed to land.

22

(2)  All other things now taxable by the laws of this

23

Commonwealth for taxing districts.

24

(b)  Exceptions.--The following are not subject to tax:

25

(1)  Machinery, tools, appliances and other equipment

26

contained in any mill, mine, manufactory or industrial

27

establishment shall not be considered or included as a part

28

of the real estate in determining the value for taxation of

29

the mill, mine, manufactory or industrial establishment.

30

(2)  Silos used predominantly for processing or storage

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1

of animal feed incidental to operation of the farm on which

2

it is located, freestanding detachable grain bins or corn

3

cribs used exclusively for processing or storage of animal

4

feed incidental to the operation of the farm on which it is

5

located and inground and aboveground structures and

6

containments used predominantly for processing and storage of

7

animal waste and composting facilities incidental to

8

operation of the farm on which the structures and

9

containments are located shall not be considered or included

10

as part of the real estate.

11

(3)  No amusement park rides shall be assessed or taxed

12

as real estate regardless of whether they have become affixed

13

to the real estate.

14

(4)  No sign or sign structure primarily used to support

15

or display a sign shall be assessed as real property by a

16

county for purposes of the taxation of real property by the

17

county or a political subdivision located within the county

18

or by a municipality located within the county authorized to

19

assess real property for purposes of taxation, regardless of

20

whether the sign or sign structure has become affixed to the

21

real estate.

22

(5)  No wind turbine generators or related wind energy

23

appliances and equipment, including towers and tower

24

foundations, shall be considered or included as part of the

25

real property in determining the fair market value and

26

assessment of real property used for the purpose of wind

27

energy generation. Real property used for the purpose of wind

28

energy generation shall be valued under section 8842(b)(2)

29

(relating to valuation of property).

30

§ 8812.  Exemptions from taxation.

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1

(a)  General rule.--The following property shall be exempt

2

from all county, borough, town, township, road, poor, county

3

institution district and school real estate taxes:

4

(1)  All churches, meetinghouses or other actual places

5

of regularly stated religious worship, with the ground

6

annexed necessary for their occupancy and use.

7

(2)  All actual places of burial, including burial

8

grounds and all mausoleums, vaults, crypts or structures,

9

intended to hold or contain the bodies of the dead if used or

10

held by a person or organization deriving no private or

11

corporate profit from the enterprise and no substantial part

12

of whose activity consists of selling personal property in

13

connection therewith.

14

(3)  All hospitals, universities, colleges, seminaries,

15

academies, associations and institutions of learning,

16

benevolence or charity, including fire and rescue stations,

17

with the grounds annexed and necessary for their occupancy

18

and use, founded, endowed and maintained by public or private

19

charity as long as all of the following apply:

20

(i)  The entire revenue derived by the entity is

21

applied to support the entity and to increase the

22

efficiency and facilities of the entity, the repair and

23

the necessary increase of grounds and buildings of the

24

entity and for no other purpose.

25

(ii)  The property of purely public charities is

26

necessary to and actually used for the principal purposes

27

of the institution and not used in such a manner as to

28

compete with commercial enterprise.

29

(4)  All property of a charitable organization providing

30

residential housing services in which the charitable

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1

nonprofit organization receives subsidies for at least 95% of

2

the residential housing units from a low-income Federal

3

housing program as long as any surplus from the assistance or

4

subsidy is monitored by the appropriate governmental agency

5

and used solely to advance common charitable purposes within

6

the charitable organization.

7

(5)  All school buildings belonging to any municipality

8

or school district, with the ground annexed and necessary for

9

the occupancy and use of the school buildings. This exemption

10

shall not apply to assessments or charges for the grading,

11

paving, curbing, macadamizing, maintenance or improvement of

12

streets or roads and constructing sewers and sidewalks and

13

other municipal improvements abutting land owned by the

14

school district. A school district of the second, third or

15

fourth class situated within a county subject to the

16

provisions of this chapter, and which is coterminous with a

17

city, borough, town or township shall not be subject to

18

assessments or charges for the grading, paving, curbing,

19

macadamizing, maintenance or improvement of streets or roads

20

and constructing sewers and sidewalks and other municipal

21

improvements abutting land owned by the school district; but

22

the school may agree to pay all or part of the assessments or

23

charges.

24

(6)  All courthouses and jails with the grounds annexed

25

and necessary for their occupancy and use.

26

(7)  All public parks owned and held by trustees for the

27

benefit of the public and used for amusements, recreation,

28

sports and other public purposes without profit.

29

(8)  All other public property used for public purposes

30

with the ground annexed and necessary for the occupancy and

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1

use of the property, but this shall not be construed to

2

include property otherwise taxable which is owned or held by

3

an agency of the Federal Government. This chapter or any

4

other law shall not be construed to exempt from taxation any

5

privilege, act or transaction conducted upon public property

6

by persons or entities which would be taxable if conducted

7

upon nonpublic property regardless of the purpose for which

8

the activity occurs, even if conducted as agent for or lessee

9

of any public authority.

10

(9)  All real property used for limited access highways

11

and maintained by public funds.

12

(10)  All real and personal property owned, occupied and

13

used by any branch, post or camp of honorably discharged

14

servicemen or servicewomen and actually and regularly used

15

for benevolent, charitable or patriotic purposes.

16

(11)  All real property owned by one or more institutions

17

of purely public charity, used and occupied partly by the

18

owner or owners and partly by other institutions of purely

19

public charity and necessary for the occupancy and use of the

20

institutions so using it.

21

(12)  All playgrounds with the equipment and grounds

22

annexed necessary for the occupancy and use of the

23

playgrounds, founded, endowed or maintained by public or

24

private charity which apply their revenue to the support and

25

repair of the playgrounds and to increase the efficiency and

26

facilities thereof, either in ground or buildings, or

27

otherwise, and for no other purpose, and owned, leased,

28

possessed or controlled by public school boards or properly

29

organized and duly constituted playground associations, and

30

approved and accepted by the board of the county in which the

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1

playgrounds are situated. A school board may, by resolution,

2

agree to pay for grading, paving, macadamizing, maintenance

3

or improvement of streets or roads abutting land owned by the

4

school district.

5

(13)  All buildings owned and occupied by free public

6

nonsectarian libraries and the land on which they stand, and

7

that which is immediately and necessarily appurtenant

8

thereto, notwithstanding the fact that some portion or

9

portions of the building or lands appurtenant may be yielding

10

rentals to the corporation or association managing the

11

library. The net receipts of the corporation or association

12

from rentals shall be used solely for the purpose of

13

maintaining the library.

14

(14)  All property, including buildings and the land

15

reasonably necessary thereto, provided and maintained by

16

public or private charity and used exclusively for public

17

libraries, museums or art galleries and not used for private

18

or corporate profit so long as the public use continues. In

19

the case of concert music halls used partly for exempt

20

purposes and partly for nonexempt purposes, that part

21

measured either in area or in time, whichever is the lesser,

22

which is used for nonexempt purposes shall be valued,

23

assessed and subject to taxation.

24

(15)  Notwithstanding the provisions of subsection (b) or

25

any other provision of this chapter to the contrary, all fire

26

and rescue stations which are founded, endowed and maintained

27

by public or private charity, together with the grounds

28

annexed and necessary for the occupancy and use of the fire

29

and rescue stations, and social halls and grounds owned and

30

occupied by fire and rescue stations and used on a regular

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1

basis for activities which contribute to the support of fire

2

and rescue stations, as long as the net receipts from the

3

activities are used solely for the charitable purposes of the

4

fire and rescue stations.

5

(b)  Exceptions.--

6

(1)  Except as otherwise provided in subsection (a)(11),

7

(13) and (15), all property, real or personal, other than

8

that which is actually and regularly used and occupied for

9

the purposes specified in this section, and all property from

10

which any income or revenue is derived, other than from

11

recipients of the bounty of the institution or charity, shall

12

be subject to taxation, except where exempted by law for

13

State purposes.

14

(2)  Except as otherwise provided in subsection (a)(12),

15

all property, real and personal, actually and regularly used

16

and occupied for the purposes specified in this section shall

17

be subject to taxation unless the person or persons,

18

associations or corporation, so using and occupying the

19

property, shall be seized of the legal or equitable title in

20

the realty and possessor of the personal property absolutely.

21

(c)  Institutions of Purely Public Charity Act.--Each

22

provision of this chapter is to be read in para materia with the

23

act of November 26, 1997 (P.L.508, No.55), known as the

24

Institutions of Purely Public Charity Act, and to the extent

25

that a provision of this chapter is inconsistent with the

26

Institutions of Purely Public Charity Act, the provision is

27

superseded by that act.

28

§ 8813.  Temporary tax exemption for residential construction.

29

New single and multiple dwellings constructed for residential

30

purposes and improvements to existing unoccupied dwellings or

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1

improvements to existing structures for purposes of conversion

2

to dwellings shall not be valued or assessed for purposes of

3

real property taxes until occupied, conveyed to a bona fide

4

purchaser or 30 months from the first day of the month after

5

which the building permit was issued or, if no building permit

6

or other notification of improvement was required, then from the

7

date construction commenced. The assessment of any multiple

8

dwelling because of occupancy shall be upon the proportion which

9

the value of the occupied portion bears to the value of the

10

entire multiple dwelling. As used in this section, the term

11

"dwellings" means buildings or portions thereof intended for

12

permanent use as homes or residences.

13

§ 8814.  Temporary assessment change for real estate subject to

14

a sewer connection ban order.

15

When a department or agency of the Commonwealth or a

16

municipality has ordered a sewer connection ban because of a

17

lack of adequate sewage treatment facilities, the real estate

18

affected by the order shall be reassessed for the duration of

19

the order. The assessment shall be based on the value of the

20

best use of the land during the period of the reassessment. For

21

the purposes of this section, the term "affected by the order"

22

shall be defined as the application for a building permit and

23

the denial to the applicant of permission to proceed with the

24

building or construction because of a sewer ban order.

25

§ 8815.  Catastrophic loss.

26

(a)  General rule.--Persons who have suffered catastrophic

27

losses to their property shall have the right to appeal before

28

the board within the remainder of the county fiscal year in

29

which the catastrophic loss occurred, or within six months of

30

the date on which the catastrophic loss occurred, whichever

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1

period is longer. The duty of the board shall be to reassess the

2

property to reflect the loss in value from the date of the loss

3

to the end of the taxable year. Any property improvements made

4

subsequent to the catastrophic loss in the same tax year shall

5

not be added to the assessment roll for the remainder of that

6

tax year but shall be added for the following year.

7

(b)  Refund or credit.--Any adjustments in assessment under

8

this section:

9

(1)  shall be reflected by the appropriate taxing

10

authorities in the form of a credit for the succeeding tax

11

year; or

12

(2)  upon application by the property owner to the

13

appropriate taxing authorities, shall result in a refund

14

being paid to the property owner at the time of issuance of

15

the tax notice for the next succeeding tax year by the

16

respective taxing authorities; however, a reduction in

17

assessed value for catastrophic loss due to inclusion or

18

proposed inclusion as residential property on either the

19

National Priority List under the Comprehensive Environmental

20

Response, Compensation, and Liability Act of 1980 (Public Law

21

96-510, 94 Stat. 2767) or the State Priority List under the

22

act of October 18, 1988 (P.L.756, No.108), known as the

23

Hazardous Sites Cleanup Act, shall be in effect until

24

remediation is completed.

25

(c)  Definition.--As used in this section, the term

26

"catastrophic loss" means any loss due to mine subsidence, fire,

27

flood or other natural disaster which affects the physical state

28

of the real property and which exceeds 50% of the market value

29

of the real property prior to the loss. The term "catastrophic

30

loss" shall also mean any loss which exceeds 50% of the market

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1

value of the real property prior to the loss incurred by

2

residential property owners who are not deemed responsible

3

parties under the Comprehensive Environmental Response,

4

Compensation, and Liability Act of 1980 or the Hazardous Sites

5

Cleanup Act and whose residential property is included or

6

proposed to be included as residential property on:

7

(1)  the National Priority List by the Environmental

8

Protection Agency under the Comprehensive Environmental

9

Response, Compensation, and Liability Act of 1980; or

10

(2)  the State Priority List by the Department of

11

Environmental Resources under the Hazardous Sites Cleanup

12

Act.

13

§ 8816.  Clerical and mathematical errors.

14

(a)  Correction.--If, through mathematical or clerical error,

15

an assessment is higher than it should have been and taxes are

16

paid on such incorrect assessment, the county assessment office,

17

upon discovery of the error and correction of the assessment,

18

shall so inform the appropriate taxing district or districts,

19

which shall make a refund to the taxpayer or taxpayers for the

20

period of the error or six years, whichever is less, from the

21

date of application for refund or discovery of the error by the

22

board. Reassessment, with or without application by the owner,

23

as a decision of judgment based on the method of assessment,

24

shall not constitute an error under this section.

25

(b)  Increases.--Nothing in this section shall be construed

26

as prohibiting an assessment office from increasing an

27

assessment for the current taxable year upon the discovery of a

28

clerical or mathematical error.

29

§ 8817.  Changes in assessed valuation.

30

(a)  General rule.--In addition to other authorization

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1

provided in this chapter, the assessors may change the assessed

2

valuation on real property when a parcel of land is subdivided

3

into smaller parcels or when improvements are made to real

4

property or existing improvements are removed from real property

5

or are destroyed. The recording of a subdivision plan shall not

6

constitute grounds for assessment increases until lots are sold

7

or improvements are installed. The painting of a building or the

8

normal regular repairs to a building aggregating $2,500 or less

9

in value annually shall not be deemed cause for a change in

10

valuation.

11

(b)  Construction.--A change in the assessed valuation on

12

real property authorized by this section shall not be construed

13

as a spot reassessment under section 8843 (relating to spot

14

reassessment).

15

§ 8818.  Assessment of lands divided by boundary lines.

16

(a)  Assessment of lands divided by county boundary lines.--

17

(1)  If county boundary lines divide a tract of land, the

18

land will be assessed in the county in which the mansion

19

house is located.

20

(2)  If county boundary lines pass through the mansion

21

house, the owner of the land may choose the county in which

22

the property will be assessed. If the owner refuses or fails

23

to choose the county in which the property will be assessed,

24

the county in which the larger portion of the mansion house

25

is located has the right of assessment.

26

(3)  If vacant land is divided by the boundary lines of

27

two counties, the land shall be assessed in each county in

28

which it is located.

29

(b)  Assessment of lands divided by township boundary

30

lines.--

- 17 -

 


1

(1)  If land is divided by the boundary lines of a

2

township and a city, a township and a borough or a township

3

and a town, and the mansion house is located in the township,

4

all of the land will be assessed in the township.

5

(2)  If land is divided by the boundary lines of a

6

township and a city, a township and a borough, a township and

7

a town or two townships, and the mansion house is located in

8

the city, borough, town or one township, then the land shall

9

be assessed in the municipality in which it actually lies.

10

(3)  If vacant land is divided by the boundary lines of

11

two townships, the land shall be assessed in each township in

12

which it is located.

13

(c)  Assessment where township boundary lines pass through

14

mansion house.--If the boundary lines of any township and a

15

city, borough or township pass through the mansion house, the

16

owner of the land may choose the municipality in which the land

17

shall be assessed. If the owner refuses or neglects to choose,

18

the mansion house shall be considered to be entirely located in

19

the township for assessment purposes.

20

(d)  Assessment where lands are divided by boundary lines

21

between cities, boroughs or cities and boroughs.--

22

(1)  If lands are divided by the boundary lines of two or

23

more cities, two or more boroughs, or one or more cities and

24

one or more boroughs, the lands shall be assessed in the city

25

or borough in which the mansion house is located.

26

(2)  If the boundary lines pass through the mansion

27

house, the lands shall be assessed in the city or borough in

28

which the larger portion of the mansion house is located.

29

(3)  If vacant land is divided by the boundary lines of

30

two or more cities, two or more boroughs, or one or more

- 18 -

 


1

cities and one or more boroughs, the land shall be assessed

2

in each municipality in which it is located.

3

(e)  Assessment of coal underlying lands divided by county,

4

city, township or borough boundary lines.--Where coal is lying

5

underneath lands that are divided by county, city, township or

6

borough lines, and the ownership of the coal has been severed

7

from the ownership of the strata or surface, the county

8

assessment office shall assess each division of coal in the

9

municipality in which it actually lies.

10

§ 8819.  Separate assessment of coal and surface.

11

The county assessment office shall assess coal and surface

12

separately in cases where the owner or life tenant of land does

13

not have the right to mine the coal underlying the surface.

14

§ 8820.  Assessment of real estate subject to ground rent or

15

mortgage.

16

All real estate subject to ground rent or mortgage shall be

17

estimated at its full value and assessed and taxed accordingly.

18

In the case of real estate subject to ground rent, where there

19

is no provision made in the ground rent deed that the lessee

20

shall pay the taxes on the ground rent, the ground rent shall be

21

estimated and assessed for taxes to the owners thereof.

22

§ 8821.  Assessment of mobile homes and house trailers.

23

(a)  Duty.--It shall be the duty of the county assessment

24

office to assess all mobile homes and house trailers within the

25

county according to the actual value thereof. All mobile homes

26

or house trailers which are subject to taxation as real estate

27

as provided in this chapter shall be assessed and taxed in the

28

name of the owner. The land upon which the mobile home or house

29

trailer is located at the time of assessment shall be assessed

30

separately and shall not include the value of the house trailer

- 19 -

 


1

or mobile home located thereon.

2

(b)  Records.--All mobile home court operators, which shall

3

mean every person who leases land to two or more persons for the

4

purpose of allowing the lessees to locate on the land a mobile

5

home or house trailer which is subject to real property

6

taxation, shall maintain a record of the leases, which shall be

7

open for inspection at reasonable times by the county assessment

8

office. Each month, the mobile home court operator shall send a

9

record to the county assessment office of the arrivals and

10

departures of mobile homes or house trailers in the court during

11

the prior month, including the make, model, manufacturer, year

12

and serial number of the mobile home or house trailer.

13

(c)  Notice.--Each person in whose name a mobile home or

14

house trailer is assessed, rated or valued as provided in this

15

chapter shall be notified in writing by the assessor that it

16

shall be unlawful for any person to remove the mobile home or

17

house trailer from the taxing district without first having

18

obtained removal permits from the local tax collector.

19

(d)  Removal permits.--The local tax collector shall issue

20

removal permits upon application and payment of a fee of $2 and

21

of all taxes levied and assessed on the mobile home or house

22

trailer to be moved.

23

(e)  Penalty.--Any person who moves a mobile home or house

24

trailer from the territorial limits of the taxing district

25

without first having obtained a removal permit issued under this

26

chapter shall, upon summary conviction, be sentenced to pay a

27

fine of $100 and costs of prosecution or to imprisonment for not

28

more than 30 days, or both.

29

(f)  Characterization of property.--Nothing in this section

30

shall be construed as prohibiting a mobile home or house trailer

- 20 -

 


1

upon which a real property tax is levied as provided by law from

2

being deemed tangible personal property for other purposes.

3

§ 8822.  Taxing districts lying in more than one county and

4

choice of assessment ratio.

5

(a)  General rule.--Except as provided in subsections (b) and

6

(c), if a taxing district lies in more than one county and the

7

respective counties fix different predetermined ratios for the

8

assessment of property, the following shall apply:

9

(1)  The taxing district may levy its taxes on the ratio

10

to actual value used by any one of the counties.

11

(2)  A county, other than the county whose predetermined

12

ratio has been selected in accordance with paragraph (1),

13

shall certify to the taxing district a copy of the assessment

14

roll which shows the actual valuations of properties within

15

the county's portion of the taxing district, so that taxes to

16

be levied on the property may be calculated using the

17

assessed valuation determined by applying the selected

18

predetermined ratio to actual valuation of the property.

19

(b)  Multiple counties.--In the case of school districts

20

lying in more than one county, section 672.1 of the act of March

21

10, 1949 (P.L.30, No.14), known as the Public School Code of

22

1949, shall apply.

23

(c)  Annexation.--If land in one county has been annexed to a

24

borough in another county, the following shall apply:

25

(1)  For county tax purposes, the lands and properties

26

within the borough shall be assessed by the county assessment

27

office of the county in which the lands and properties are

28

located.

29

(2)  For borough and school tax purposes, all lands and

30

properties within the borough, regardless of the county in

- 21 -

 


1

which they are located, shall be assessed by the county

2

assessment office of the county that assessed lands and

3

properties within the borough prior to the annexation.

4

§ 8823.  Limitation on tax increase after countywide

5

reassessment.

6

(a)  Scope.--

7

(1)  Except as set forth in paragraph (2), this section

8

applies to taxing districts in counties within the scope of

9

this chapter under section 8801(b)(1) (relating to short

10

title and scope of chapter).

11

(2)  This section does not apply to a school district

12

subject to section 327 of the act of June 27, 2006 (1st

13

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.

14

(b)  Initial rate.--In the first year that any county

15

implements a countywide revision of assessment by revaluing the

16

properties and applies an established predetermined ratio or

17

changes its assessment base by applying a change in the

18

predetermined ratio, a taxing district levying its real estate

19

taxes on the revised assessment roll for the first time shall

20

reduce its tax rate, if necessary, so that the total amount of

21

taxes levied for that year against the real properties contained

22

in the duplicate does not exceed the total amount it levied on

23

the properties in the preceding year. The tax rate shall be

24

fixed at a figure that will accomplish this purpose.

25

(c)  Final tax rate.--After establishing a tax rate under

26

subsection (b), a taxing district may, by a separate and

27

specific vote, establish a final tax rate for the first year in

28

which the reassessment is implemented to levy its real estate

29

taxes on the revised assessment. The tax rate under this

30

subsection shall be fixed at a figure which limits the total

- 22 -

 


1

amount of taxes levied for that year against the real properties

2

contained in the duplicate for the preceding year to not more

3

than 10% greater than the total amount it levied on the

4

properties the preceding year, notwithstanding the increased

5

valuations of the properties under the revised assessment.

6

(d)  New construction.--For the purpose of determining the

7

total amount of taxes to be levied for the first year under

8

subsections (b) and (c), the amount to be levied on newly

9

constructed buildings or structures or on increased valuations

10

based on new improvements made to existing houses need not be

11

considered.

12

(e)  Court approval.--With the approval of the court of

13

common pleas, upon good cause shown, any taxing district may

14

increase the tax rate prescribed in this section,

15

notwithstanding the provisions of this section.

16

SUBCHAPTER C

17

COUNTY ASSESSMENT OFFICE

18

Sec.

19

8831.  Chief assessor.

20

8832.  Subordinate assessors.

21

8833.  Solicitor.

22

8834.  Assessment records system.

23

§ 8831.  Chief assessor.

24

(a)  Appointment.--In each county, a chief assessor shall be

25

appointed. The chief assessor shall be appointed by the county

26

commissioners with the advice of the board.

27

(b)  Qualifications.--Any person appointed as a chief

28

assessor under this chapter shall be a Certified Pennsylvania

29

Evaluator pursuant to the act of April 16, 1992 (P.L.155,

30

No.28), known as the Assessors Certification Act. Any person

- 23 -

 


1

employed as a chief assessor on the effective date of this

2

chapter shall obtain certification in accordance with the

3

Assessors Certification Act.

4

(c)  Duties of chief assessor.--It shall be the duty of the

5

chief assessor to:

6

(1)  Hire subordinate assessors under section 8832

7

(relating to subordinate assessors).

8

(2)  Prepare and submit to the board for its approval

9

regulations in accordance with this chapter.

10

(3)  Prepare and maintain a permanent records system and

11

other maps, plans, surveys and records as may be deemed

12

necessary to secure a proper and equitable assessment.

13

(4)  Prepare an assessment roll in accordance with this

14

chapter.

15

(5)  Supervise and direct the activities of the

16

subordinate assessors and other employees subject to

17

regulations prescribed by the board.

18

(6)  Perform all duties imposed upon the chief assessor

19

by this chapter.

20

(d)  Compensation.--The chief assessor shall receive

21

compensation as determined by the salary board of the county.

22

§ 8832.  Subordinate assessors.

23

(a)  Hiring and compensation.--The chief assessor, with the

24

approval of the board, shall hire subordinate assessors subject

25

to any applicable county personnel policy and regulations of the

26

board, as necessary in carrying out the duties imposed by this

27

chapter. A subordinate assessor shall receive compensation as

28

determined by the salary board of the county.

29

(b)  Duties of subordinate assessors and other employees.--In

30

order to carry out the provisions of this chapter, subordinate

- 24 -

 


1

assessors and other employees shall perform those duties as may

2

be assigned to them by the chief assessor.

3

(c)  Certification of assessors.--The act of April 16, 1992

4

(P.L.155, No.28), known as the Assessors Certification Act,

5

shall apply to any person responsible for the valuation of real

6

property for ad valorem taxation purposes in accordance with

7

this chapter.

8

(d)  Elected assessors abolished.--The office of local

9

elected assessor in all taxing districts subject to this chapter

10

is hereby abolished.

11

§ 8833.  Solicitor.

12

The board may appoint an attorney as solicitor to the board

13

and assessment office to advise on all legal matters and appear

14

for and represent the board on all appeals taken from its

15

decisions or orders to all courts of competent jurisdiction. The

16

salary of the appointed solicitor shall be fixed by the salary

17

board of the county. If the board does not appoint a solicitor

18

in accordance with this section, the county solicitor must serve

19

as solicitor to the board and assessment office to the extent

20

that there is not a conflict of interest.

21

§ 8834.  Assessment records system.

22

It shall be the duty of the county assessment office to

23

maintain a permanent records system consisting of:

24

(1)  Tax maps of the entire county drawn to scale or

25

aerial maps, which maps shall indicate all property and lot

26

lines, set forth dimensions or areas and identify the

27

respective parcels or lots by a number system.

28

(2)  Property record cards identifying the property

29

location on the tax maps and any uniform parcel identifier

30

which may have been assigned, and acreage or dimensions,

- 25 -

 


1

description of improvements, if any, the owner's name and

2

mailing address and date of acquisition, the purchase price,

3

if any, set forth in the deed of acquisition and the assessed

4

valuation.

5

(3)  Property owner's index consisting of an alphabetical

6

listing of all property owners, cross-indexed with the

7

property record cards or electronic or computerized method of

8

searching for property owners by name.

9

SUBCHAPTER D

10

ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS

11

Sec.

12

8841.  Assessment roll and interim revisions.

13

8842.  Valuation of property.

14

8843.  Spot reassessment.

15

8844.  Notices, appeals and certification of values.

16

8845.  Service of notices.

17

8846.  Notice of changes given to taxing authorities.

18

8847.  Application of assessment changed as result of appeal.

19

8848.  Special provisions relating to countywide revisions of

20

assessments.

21

§ 8841.  Assessment roll and interim revisions.

22

(a)  Preparation of assessment roll.--Annually, on or before

23

the first day of July, the county assessment office shall

24

prepare and submit to the board, in a form prescribed by the

25

board, an assessment roll of property subject to local taxation

26

or exempted from local taxation.

27

(b)  Form of assessment roll.--The board shall determine the

28

form of the assessment roll which shall include the following

29

for each taxing district:

30

(1)  The name of the last known owner of record of each

- 26 -

 


1

parcel with the last known address of the owner.

2

(2)  The location of each parcel and the uniform parcel

3

identifier or reference to the tax map.

4

(3)  The assessment of each parcel of land and the

5

assessed value of any improvements.

6

(4)  The aggregate assessments for each municipality.

7

(5)  The assessment of each parcel exempted from local

8

taxation.

9

(c)  Interim revisions to assessment roll.--The county

10

assessment office is authorized to make additions and revisions

11

to the assessment roll at any time in the year to change the

12

assessments of existing properties pursuant to section 8817

13

(relating to changes in assessed valuation) or add properties

14

and improvements to property mistakenly omitted from the

15

assessment roll as long as notice is provided in accordance with

16

section 8844 (relating to notices, appeals and certification of

17

values). All additions and revisions shall be a supplement to

18

the assessment roll for levy and collection of taxes for the tax

19

year for which the assessment roll was originally prepared.

20

(d)  Public inspection of assessment rolls.--

21

(1)  The assessment roll shall be open to public

22

inspection at the county assessment office during ordinary

23

business hours. Within 15 days after completion of the

24

assessment roll, the county assessment office, by publication

25

in one or more newspapers of general circulation in the

26

county, shall give notice of the following:

27

(i)  The fact that the assessment roll has been

28

completed.

29

(ii)  The place where and time when the assessment

30

roll will be open for inspection.

- 27 -

 


1

(iii)  The right to file in writing an appeal from an

2

assessment, on or before the first day of September, or

3

an earlier date designated by the county commissioners,

4

in accordance with section 8844.

5

(2)  This subsection shall be not be construed to limit

6

the right of any resident of this Commonwealth to access

7

public records in accordance with the act of February 14,

8

2008 (P.L.6, No.3), known as the Right-to-Know Law.

9

§ 8842.  Valuation of property.

10

(a)  Predetermined ratio.--The county assessment office shall

11

assess real property at a value based upon an established

12

predetermined ratio which may not exceed 100% of actual value.

13

The ratio shall be established and determined by the board of

14

county commissioners by ordinance. In arriving at actual value,

15

the county may utilize the current market value or it may adopt

16

a base-year market value.

17

(b)  Valuation.--

18

(1)  Except as set forth in paragraph (2), the following

19

apply:

20

(i)  In arriving at actual value, the price at which

21

any property may actually have been sold, either in the

22

base year or in the current taxable year, shall be

23

considered but shall not be controlling.

24

(ii)  The selling price shall be subject to revision

25

by increase or decrease to accomplish equalization with

26

other similar property within the county.

27

(iii)  In arriving at the actual value, the following

28

methods must be considered in conjunction with one

29

another:

30

(A)  Cost approach, that is, reproduction or

- 28 -

 


1

replacement, as applicable, less depreciation and all

2

forms of obsolescence.

3

(B)  Comparable sales approach.

4

(C)  Income approach.

5

(2)  The valuation of real property used for the purpose

6

of wind energy generation for assessment purposes shall be

7

developed by the county assessor utilizing the income

8

capitalization approach to value. The valuation shall be

9

determined by the capitalized value of the land lease

10

agreements, supplemented by the sales comparison data

11

approach as deemed necessary by the county assessor. The

12

lessee, or lessor on behalf of the lessee, shall provide the

13

nonproprietary lease and lease income information reasonably

14

needed by the county assessor to determine value by September

15

1.

16

(c)  Impact of restrictions and tax credits on valuation.--

17

(1)  In arriving at the actual value of real property,

18

the impact of applicable rent restrictions, affordability

19

requirements or any other related restrictions prescribed by

20

any Federal or State programs shall be considered.

21

(2)  Federal or State income tax credits with respect to

22

property shall not be considered real property or income

23

attributable to real property.

24

§ 8843.  Spot reassessment.

25

The county assessment office is prohibited from engaging in

26

the practice of spot reassessment. In the event that the county

27

assessment office engages in the practice of spot reassessment,

28

the property owner may file an appeal to the board, limited to

29

the issue of spot reassessment, in accordance with this chapter.

30

Upon a finding by the board or an adjudication by the court that

- 29 -

 


1

the property owner has been subjected to a spot reassessment,

2

the property owner shall be entitled to a refund of any taxes

3

paid pursuant to a spot reassessment and interest thereon from

4

the date of payment at the same rate and in the same manner as

5

the Commonwealth is required to pay interest pursuant to section

6

806.1(b) of the act of April 9, 1929 (P.L.343, No.176), known as

7

The Fiscal Code. A change in assessment resulting from an appeal

8

to the board by a taxpayer or taxing district shall not

9

constitute a spot reassessment.

10

§ 8844.  Notices, appeals and certification of values.

11

(a)  Notices.--The county assessment office shall mail to

12

each record property owner, at the last known address of the

13

record property owner, and to the affected taxing districts

14

notice of any change in assessment or new assessment made

15

pursuant to section 8841(c) (relating to assessment roll and

16

interim revisions). The notice shall state:

17

(1)  Mailing date.

18

(2)  Property location.

19

(3)  Parcel identifier.

20

(4)  Effective date.

21

(5)  Established predetermined ratio.

22

(6)  Base-year value.

23

(7)  Old assessment.

24

(8)  New assessment, including the assessment of each

25

parcel of land and the assessed value of any improvements.

26

(b)  Mailing and notice of appeal.--The notice shall be

27

mailed within five days from the date the county assessment

28

office makes the change or addition to its official records. The

29

notice shall state that any persons aggrieved by the assessment

30

and the affected taxing districts may file an appeal to the

- 30 -

 


1

board within 40 days of the date of the notice. The appeal shall

2

be in writing and shall identify the following:

3

(1)  Appellant.

4

(2)  Property location.

5

(3)  Owner.

6

(4)  Assessment or assessments by which the person is

7

aggrieved.

8

(5)  Address to which notice of the time and place for a

9

hearing of the appeal shall be mailed.

10

(c)  Annual appeal deadline.--

11

(1)  Any person aggrieved by any assessment, whether or

12

not the value thereof shall have been changed since the

13

preceding annual assessment, or any taxing district having an

14

interest in the assessment, may appeal to the board for

15

relief. Any person or taxing district desiring to make an

16

appeal shall, on or before September 1 or the date designated

17

by the county commissioners if the option under paragraph (3)

18

is exercised, file with the board an appeal in writing,

19

identifying the following:

20

(i)  Appellant.

21

(ii)  Property location.

22

(iii)  Owner.

23

(iv)  Assessment or assessments by which the person

24

is aggrieved.

25

(v)  Address to which notice of the time and place

26

for a hearing shall be mailed.

27

(2)  The same procedures and deadlines shall apply to a

28

request for real estate tax exemption under section 8812

29

(relating to exemptions from taxation).

30

(3)  The county commissioners may designate a date no

- 31 -

 


1

earlier than August 1 as the date on or before which any

2

person desiring to appeal from any assessment shall file with

3

the board an appeal as long as the notice by publication

4

required under this chapter is given at least two weeks prior

5

to the date designated in accordance with this paragraph.

6

(d)  Class action.--For the purpose of assessment appeals,

7

the term "person" shall include, in addition to that provided by

8

law, a group of two or more persons acting on behalf of a class

9

of persons similarly situated with regard to an assessment. The

10

regulations adopted by the board may establish additional

11

criteria for a group of two or more persons to act on behalf of

12

a class, including, but not limited to, specifying a date or

13

time by which any person desiring to be a member of the class

14

must file a written election with the board.

15

(e)  Appeals.--

16

(1)  The board shall meet for the hearing of appeals and

17

shall meet for this purpose until all appeals have been heard

18

and acted upon. The board shall have the power to compel the

19

attendance of witnesses and the furnishing of documents. For

20

the purpose of examining witnesses, any member of the board

21

may administer oaths. All appeals other than appeals brought

22

under section 8841(c) shall be heard and acted upon no later

23

than October 31. When an appeal has been filed, the board

24

shall notify the appellant, property owner and each affected

25

taxing district of the time and place of the hearing. Each

26

party attending the hearing shall have the right to examine

27

any witness. The notice shall be mailed to the appellant at

28

the address designated in the appeal. Notices required by

29

this section shall be mailed no later than 20 days preceding

30

the appeal.

- 32 -

 


1

(2)  In any assessment appeal, the board shall determine

2

the market value of the property and shall apply the

3

established predetermined ratio to that value, unless the

4

common level ratio last published by the State Tax

5

Equalization Board varies by more than 15% from the

6

established predetermined ratio, in which case the board

7

shall apply that same common level ratio to the market value

8

of the property. Nothing in this paragraph shall prevent an

9

appellant from appealing a base-year valuation without

10

reference to ratio. When the board has completed the appeal

11

hearings, it shall give written notice of its decision to the

12

appellant, property owner and affected taxing districts no

13

later than November 15. The county assessment office shall

14

make the appropriate changes in the assessment roll to

15

conform to the decision of the board.

16

(3)  Nothing in this subsection shall be construed to

17

abridge, alter or limit the right of an appellant to assert a

18

challenge under section 1 of Article VIII of the Constitution

19

of Pennsylvania.

20

(f)  Certification of assessment roll after appeals.--

21

(1)  The county assessment office shall prepare three

22

copies of the assessment roll and shall deliver as follows

23

the copies on or before November 15 with its certificate that

24

each copy is a true copy of the original assessment roll:

25

(i)  One copy to the chief clerk of the county

26

commissioners.

27

(ii)  One copy of the portion of the roll that

28

contains the assessment of persons or property within

29

each school district to the secretary of the board of

30

school directors of the respective school district.

- 33 -

 


1

(iii)  One copy of the portion of the roll that

2

contains the assessment of persons or property within

3

each city accepting the provisions of this chapter,

4

borough, town or township, to the respective city clerk,

5

borough secretary, town clerk or secretary or township

6

secretary.

7

(2)  All copies of the roll so furnished shall for all

8

purposes be considered as originals. The original assessment

9

roll and the true copies may be corrected, amended or changed

10

after November 15 as circumstances may require. The copies,

11

in addition to the information required to be shown on the

12

original assessment roll, shall provide space to the right of

13

each assessment for the entry of all taxes which may be

14

levied thereon by the respective taxing districts. The

15

original assessment roll as corrected shall be preserved in

16

the office of the chief assessor or of the board and shall be

17

open to public inspection, subject to regulations that the

18

board may prescribe for the preservation and safekeeping of

19

the roll.

20

(3)  On or before November 15, the board shall certify to

21

the clerk or secretary of each taxing district coming within

22

the scope of this chapter within the county:

23

(i)  The assessed value of real property.

24

(ii)  The value of occupations pursuant to section

25

8865 (relating to assessment of occupations).

26

(iii)  The number of persons subject to personal

27

taxes appearing in the assessment roll and taxable by the

28

respective taxing districts pursuant to section 8864

29

(relating to assessment of personal property).

30

§ 8845.  Service of notices.

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1

No defect in service of any notice shall be sufficient

2

grounds for setting any assessment aside, but, upon proof of

3

defective notice, the aggrieved party or taxing district shall

4

have the right to a hearing before the board.

5

§ 8846.  Notice of changes given to taxing authorities.

6

If the county assessment office makes any change in the

7

assessed value of a property, the county assessment office shall

8

give notice of the change to the taxing districts in which the

9

assessed property is located. The time limit within which the

10

taxing districts are entitled to appeal shall commence to run on

11

the day the notice is mailed.

12

§ 8847.  Application of assessment changed as result of appeal.

13

(a)  General rule.--Except as provided in subsection (b), for

14

purposes of taxation, if there is a change in assessment made by

15

the board as a result of an assessment appeal, a taxing district

16

shall apply the changed assessment in computing taxes imposed in

17

the next fiscal year of the taxing district following the fiscal

18

year in which the board heard the appeal and rendered its

19

decision.

20

(b)  Exceptions.--Subsection (a) shall not apply to:

21

(1)  Interim assessments made pursuant to section 8841(c)

22

(relating to assessment roll and interim revisions).

23

(2)  Reductions in assessments due to a catastrophic loss

24

pursuant to section 8815 (relating to catastrophic loss).

25

(3)  Correction to assessments made due to clerical or

26

mathematical errors pursuant to section 8816 (relating to

27

clerical and mathematical errors).

28

§ 8848.  Special provisions relating to countywide revisions of

29

assessments.

30

(a)  Notice requirements.--If any county proposes to

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1

institute a countywide revision of assessments upon real

2

property, the following notice requirements shall apply:

3

(1)  Each property owner shall be notified by mail at the

4

property owner's last known address of the value of the new

5

assessment, the value of the old assessment and the right to

6

appeal within 40 days as provided in subsection (c)(1). The

7

notice shall state a mailing date and shall be deposited in

8

the United States mail on that date. The notice shall be

9

deemed received by the property owner on the date deposited

10

in the United States mail.

11

(2)  The chief assessor shall maintain a list of all

12

notices and the mailing dates for each and shall affix an

13

affidavit attesting to the mailing dates of the assessment

14

notices. This list shall be a permanent public record of the

15

county assessment office and available for public inspection.

16

(b)  Informal review.--In conjunction with a countywide

17

revision of assessments, a designee of the county assessment

18

office may meet with property owners to review all proposed

19

assessments and correct errors prior to the completion of the

20

final assessment roll.

21

(c)  Appeal process.--

22

(1)  All property owners and affected taxing districts

23

shall have the right to appeal any new assessment value

24

within 40 days of the mailing date stated on the notice.

25

(2)  The county assessment office shall mail all notices

26

on or before July 1. The board in its discretion may commence

27

with the hearing of appeals 40 days following the mailing of

28

the initial notices of reassessment.

29

(3)  The county assessment office shall notify each

30

appellant, property owner, if not the appellant, and each

- 36 -

 


1

affected taxing district of the time and place of hearing on

2

the appeal by mailing a notice no later than 20 days prior to

3

the scheduled hearing date. Any appellant who fails to appear

4

for hearing at the time fixed shall be conclusively presumed

5

to have abandoned the appeal unless the hearing date is

6

rescheduled by the mutual consent of the appellant and the

7

board.

8

(4)  On or before November 15, the county assessment

9

office shall certify to the taxing districts new assessment

10

rolls resulting from the countywide revision of assessments.

11

(5)  All appeals shall be heard and acted upon by the

12

board not later than October 31.

13

(d)  Common level ratio.--If a county has effected a

14

countywide revision of the assessments, which was used to

15

develop the common level ratio last determined by the State Tax

16

Equalization Board, the following shall apply:

17

(1)  If a county changes its assessment base by applying

18

a change in predetermined ratio, the board shall apply the

19

percentage change between the existing predetermined ratio

20

and newly established predetermined ratio to the county's

21

common level ratio to establish the certified revised common

22

level ratio for the year in which the assessment was revised.

23

(2)  If the county performs a countywide revision of

24

assessments by revaluing the properties and applying an

25

established predetermined ratio, the board shall utilize the

26

established predetermined ratio instead of the common level

27

ratio for the year in which the assessment was revised and

28

until the time that the common level ratio determined by the

29

State Tax Equalization Board reflects the revaluing of

30

properties resulting from the revision of assessments.

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1

SUBCHAPTER E

2

BOARDS AND APPEALS TO COURT

3

Sec.

4

8851.  Board of assessment appeals and board of assessment

5

revision.

6

8852.  Regulations of board.

7

8853.  Auxiliary appeal boards and alternates.

8

8854.  Appeals to court.

9

8855.  Appeals by taxing districts.

10

§ 8851.  Board of assessment appeals and board of assessment

11

revision.

12

(a)  Establishment and membership.--

13

(1)  Counties of the second class A and third class

14

shall, and counties of the fourth through eighth classes may,

15

establish a board, to be known as the board of assessment

16

appeals, which shall be composed of three members. The

17

members of the board shall be appointed by the county

18

commissioners to serve for terms of four years each.

19

Vacancies on the board shall be filled by appointment by the

20

county commissioners for the unexpired terms. The salary of

21

the members of the board shall be fixed by the salary board

22

of the county.

23

(2)  In each county of the fourth through eighth classes

24

that has not created a separate board of assessment appeals

25

in accordance with paragraph (1), there is established a

26

board of assessment revision. The county commissioners shall

27

serve as a board of assessment revision. The county

28

commissioner holding the oldest certificate of election shall

29

be the chairman.

30

(b)  Powers and duties of board.--The board has the following

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1

powers and duties:

2

(1)  Appoint, with the approval of the county

3

commissioners, clerks, engineers and other employees as

4

necessary.

5

(2)  Promulgate regulations as provided in section 8852

6

(relating to regulations of board).

7

(3)  Hear and determine appeals, as provided in section

8

8844 (relating to notices, appeals and certification of

9

values).

10

(4)  Establish the form of the assessment roll as

11

provided in section 8841 (relating to assessment roll and

12

interim revisions).

13

(5)  Prepare annually and submit to the county

14

commissioners an estimate of the expense to be incurred

15

incidental to the carrying out of the provisions of this

16

chapter.

17

(6)  Establish a permanent system of records as required

18

by section 8834 (relating to assessment records system).

19

(c)  Expenses to be paid by county.--The county commissioners

20

shall appropriate annually to the board funds necessary for the

21

payment of salaries, wages and other expenses incurred in

22

carrying out the duties imposed upon the board and its employees

23

by this chapter.

24

(d)  Organization of board meetings; action by majority.--

25

(1)  The members of the board shall meet and organize as

26

a board at the same time and place as the county

27

commissioners meet for the purpose of organizing. The board

28

shall meet from time to time at the call of the chairman or

29

of any member, upon personal notice to each member. No action

30

shall be taken by the board except by a majority vote of all

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1

the members of the board, and all actions of the board shall

2

be recorded in writing.

3

(2)  The county commissioners shall appoint a chairman of

4

the board unless the county commissioners serve as the board

5

of assessment revision, in which case the commissioner

6

holding the oldest certificate of election shall be the

7

chairman.

8

§ 8852.  Regulations of board.

9

Subject to the approval of the county commissioners, the

10

board may adopt, amend, alter and rescind regulations for the

11

administration of and the conduct of business and proceedings

12

for itself and for auxiliary appeal boards. The regulations may

13

require a witness providing testimony at a hearing relative to

14

any aspect of the value of the real estate which is the subject

15

of the assessment or reassessment appeal to disclose, under

16

oath, whether any compensation paid for the testimony is

17

contingent on the result obtained. The regulations shall be in

18

writing and shall be a public record open to examination,

19

inspection and copying in accordance with the act of February

20

14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.

21

§ 8853.  Auxiliary appeal boards and alternates.

22

(a)  Establishment and authority.--In conjunction with a

23

countywide revision of assessments involving either a change in

24

the established predetermined ratio, or revaluing the properties

25

and applying the predetermined ratio, or in conjunction with the

26

homestead exclusion pursuant to Subchapter F of Chapter 85

27

(relating to homestead property exclusion) or Ch. 3 Subch. E of

28

the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known

29

as the Taxpayer Relief Act, the county commissioners may

30

establish up to four temporary auxiliary appeal boards, each to

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1

be known as an auxiliary appeal board. The term of existence for

2

an auxiliary appeal board shall be the period of time required

3

by the auxiliary appeal board to hear and determine appeals from

4

new assessment values in accordance with this chapter and

5

appeals taken from assessments in the next succeeding year or

6

the period of time required to hear and determine appeals

7

arising from applications for the homestead exclusion. The

8

authority of an auxiliary appeal board shall be limited to

9

hearing and determining appeals from assessments in accordance

10

with the provisions of this chapter and the regulations of the

11

board established pursuant to section 8852 (relating to

12

regulations of board).

13

(b)  Membership.--An auxiliary appeal board shall be composed

14

of three members who shall be appointed by the county

15

commissioners to serve for the time that the auxiliary appeal

16

board is in existence. Members of an auxiliary appeal board

17

shall be competent and qualified residents of the county.

18

Vacancies on an auxiliary appeal board shall be filled by

19

appointment by the county commissioners for the duration of the

20

auxiliary appeal board's existence, but the unavailability of a

21

member of the board for a scheduled hearing for which an

22

alternate member may be appointed in accordance with subsection

23

(c) shall not be considered a vacancy on the board. Any salary

24

of members of an auxiliary appeal board shall be fixed by the

25

salary board of the county.

26

(c)  Alternates.--In addition to the appointment of three

27

members to each auxiliary appeal board created in accordance

28

with subsection (a), the county commissioners may appoint no

29

more than eight alternate members, each of whom may serve as

30

directed by the board of assessment appeals on any auxiliary

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1

appeal board in the event that a member of an auxiliary appeal

2

board is unavailable for a scheduled hearing by reason of being

3

absent, having a conflict or being disqualified. Alternate

4

members shall be appointed for the same length of time as any

5

auxiliary appeal board is in existence. Any salary of alternate

6

members serving on an auxiliary appeal board shall be fixed by

7

the salary board of the county. An alternate member shall have

8

the same authority as a member appointed under subsection (a) to

9

participate in the hearing and determination of appeals from

10

assessments after a countywide revision of assessments or

11

homestead exclusion.

12

§ 8854.  Appeals to court.

13

(a)  Court of common pleas.--

14

(1)  Following an appeal to the board, any appellant,

15

property owner or affected taxing district may appeal the

16

board's decision to the court of common pleas in the county

17

in which the property is located in accordance with local

18

rules of court.

19

(2)  In any appeal of an assessment the court shall make

20

the following determinations:

21

(i)  The market value as of the date the appeal was

22

filed before the board. In the event subsequent years

23

have been made a part of the appeal, the court shall

24

determine the market value for each year.

25

(ii)  The common level ratio which was applicable in

26

the original appeal to the board. In the event subsequent

27

years have been made a part of the appeal, the court

28

shall determine the applicable common level ratio for

29

each year published by the State Tax Equalization Board

30

on or before July 1 of the year prior to the tax year

- 42 -

 


1

being appealed.

2

(3)  The court, after determining the market value of the

3

property pursuant to paragraph (2)(i), shall then apply the

4

established predetermined ratio to that value unless the

5

corresponding common level ratio determined pursuant to

6

paragraph (2)(ii) varies by more than 15% from the

7

established predetermined ratio, in which case the court

8

shall apply the applicable common level ratio to the

9

corresponding market value of the property.

10

(4)  If a county has effected a countywide revision of

11

assessments which was used to develop the common level ratio

12

last determined by the State Tax Equalization Board, the

13

following shall apply:

14

(i)  If a county changes its assessment base by

15

applying a change in predetermined ratio, the court shall

16

apply the percentage change between the existing

17

predetermined ratio and the newly established

18

predetermined ratio to the county's common level ratio to

19

establish the certified revised common level ratio for

20

the year in which the assessment was revised.

21

(ii)  If the county performs a countywide revision of

22

assessments by revaluing the properties and applying an

23

established predetermined ratio, the court shall utilize

24

the established predetermined ratio instead of the common

25

level ratio for the year in which the assessment was

26

revised and until the common level ratio determined by

27

the State Tax Equalization Board reflects the revaluing

28

of properties resulting from the revision of assessments.

29

(5)  If a taxpayer or taxing district has filed an appeal

30

from an assessment, so long as the appeal is pending before

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1

the board or before a court on appeal from the determination

2

of the board, as provided by statute, the appeal will also be

3

taken as an appeal by the appellant on the subject property

4

for any valuation for any assessment subsequent to the filing

5

of an appeal with the board and prior to the determination of

6

the appeal by the board or the court. This provision shall be

7

applicable to all pending appeals as well as future appeals.

8

(6)  In any appeal by a taxable person from an action by

9

the board, the board shall have the power and duty to present

10

a prima facie case in support of its assessment, to cross-

11

examine witnesses, to discredit or impeach any evidence

12

presented by the taxable person, to prosecute or defend an

13

appeal in any appellate court, and to take any other

14

necessary steps to defend its valuation and assessment.

15

(7)  Appeals to a court of common pleas may be referred

16

by the court to a board of arbitrators under 42 Pa.C.S. Ch.

17

73 Subch. C (relating to judicial arbitration) or to a board

18

of viewers under 42 Pa.C.S. Ch. 21 Subch. E (relating to

19

boards of viewers) in accordance with the Pennsylvania Rules

20

of Civil Procedure.

21

(8)  The cost of the appeal shall be apportioned or fixed

22

as the court may direct.

23

(9)  Nothing in this subsection shall:

24

(i)  Prevent an appellant from appealing a base-year

25

valuation without reference to ratio.

26

(ii)  Be construed to abridge, alter or limit the

27

right of an appellant to assert a challenge under section

28

1 of Article VIII of the Constitution of Pennsylvania.

29

(b)  Appeals to Commonwealth Court or Supreme Court.--The

30

board, or any party to the appeal to the court of common pleas,

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1

may appeal from the judgment, order or decree of the court of

2

common pleas.

3

(c)  Payment of taxes pending appeal.--An appeal shall not

4

prevent the collection of taxes based on the assessment

5

appealed. If the assessment is reduced, then any overpayment of

6

taxes together with interest at a rate pursuant to section 8843

7

(relating to spot reassessment) from the date of overpayment

8

shall be returned to the person or persons who paid the taxes.

9

The appellant may protest the taxes due. The protest must be in

10

writing addressed to the tax collector. It shall be the duty of

11

the tax collector to notify the taxing districts of any payment

12

under protest by delivering to them a copy of the protest. The

13

taxing districts shall be required to segregate 25% of the

14

amount of the tax paid in a separate account and shall not be

15

permitted to expend any portion of any segregated amount unless

16

it first petitions the court, alleging that the segregated

17

amount is unjustly withheld. The court shall have power to order

18

the taxing district to use a portion of any segregated amount as

19

the court deems reasonably free from dispute, and the remainder

20

of the segregated amount shall be held segregated by the taxing

21

district, pending the final disposition of the appeal. Upon

22

final disposition of the appeal, the amount of the overpayment

23

found to be due the appellant as a refund shall also be a legal

24

setoff or credit against any future taxes assessed against the

25

appellant by the same taxing district. If a taxing district

26

alleges that it is unable to credit all of the refund due in one

27

year, the court, upon application of either party, shall

28

determine over what period of time the refund due shall be made

29

and in what manner.

30

§ 8855.  Appeals by taxing districts.

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1

A taxing district shall have the right to appeal any

2

assessment within its jurisdiction in the same manner, subject

3

to the same procedure, and with like effect as if the appeal

4

were taken by a taxable person with respect to the assessment,

5

and in addition, may take an appeal from any decision of the

6

board or court of common pleas as though it had been a party to

7

the proceedings before the board or court even though it was not

8

a party in fact. A taxing district authority may intervene in

9

any appeal by a taxable person under section 8854 (relating to

10

appeals to court) as a matter of right.

11

SUBCHAPTER F

12

MISCELLANEOUS PROVISIONS

13

Sec.

14

8861.  Abstracts of building and demolition permits to be

15

forwarded to the county assessment office.

16

8862.  Recorder of deeds to furnish record of conveyances,

17

compensation.

18

8863.  Assessment of property of decedent's estates.

19

8864.  Assessment of personal property.

20

8865.  Assessment of occupations.

21

8866.  Limitation on rates of specific taxes.

22

8867.  Prohibition on certain levies.

23

8868.  Optional use by cities.

24

§ 8861.  Abstracts of building and demolition permits to be

25

forwarded to the county assessment office.

26

(a)  Permit.--Every municipality, third-party agency or the

27

Department of Labor and Industry responsible for the issuance of

28

building permits shall forward a copy of each building permit to

29

the county assessment office on or before the first day of every

30

month. Each building permit shall include the following

- 46 -

 


1

information:

2

(1)  the date issued;

3

(2)  the names and addresses of the owner or owners;

4

(3)  the parcel identifier and tax map reference;

5

(4)  the street address or location of the property for

6

which the permit was issued; and

7

(5)  a brief description of the nature of the

8

improvements or demolition and its estimated cost.

9

In addition to any charge otherwise permitted by law, a

10

municipality, third-party agency or the Department of Labor and

11

Industry may charge an additional fee of $10 to each person to

12

whom a permit is issued for administrative costs incurred in

13

compliance with this section.

14

(b)  Substantial improvement.--If a person makes improvements

15

to any real property, other than painting of or normal regular

16

repairs to a building, aggregating more than $2,500 in value and

17

a building permit is not required for the improvements, the

18

property owner shall furnish the following information to the

19

board:

20

(1)  the name and address of the person owning the

21

property;

22

(2)  a description of the improvements made or to be made

23

to the property; and

24

(3)  the dollar value of the improvements.

25

(c)  Penalty.--Any person that intentionally fails to comply

26

with the provisions of subsection (b) or intentionally falsifies

27

the information provided, shall, upon conviction in a summary

28

proceeding, be sentenced to pay a fine of not more than $50.

29

§ 8862.  Recorder of deeds to furnish record of conveyances,

30

compensation.

- 47 -

 


1

(a)  Maintaining information.--For every deed or conveyance

2

of land recorded, the recorder of deeds shall document and

3

maintain the following information:

4

(1)  the date of the deed or conveyance;

5

(2)  the names of the grantor and grantee;

6

(3)  the address of the grantee;

7

(4)  the consideration mentioned in the deed;

8

(5)  the municipality in which the property is located;

9

(6)  the acreage of the land conveyed, if mentioned; and

10

(7)  whether the land conveyed is a lot or lots on a

11

recorded plan and, if so, the designation assigned to the

12

land on the plan, if mentioned in the deed.

13

(b)  Filing information.--The recorder of deeds shall, on or

14

before the first Monday of each month, file the information

15

required to be maintained by this section with the county

16

assessment office along with a certification that the

17

information is correct. Fees charged by the recorder of deeds

18

shall be in accordance with the act of April 8, 1982 (P.L.310,

19

No.87), referred to as the Recorder of Deeds Fee Law.

20

§ 8863.  Assessment of property of decedent's estates.

21

If an individual dies leaving real or personal property

22

which, by the existing laws of this Commonwealth, is subject to

23

taxation for county purposes, the property, so long as it

24

belongs to the estate of the decedent, may be assessed in the

25

name of the decedent or in the name of the personal

26

representative.

27

§ 8864.  Assessment of personal property.

28

If personal property is subject to taxation for county

29

purposes it shall be assessed in the manner provided by existing

30

laws, except that the county commissioners shall fix the date as

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1

of which the valuation of personal property shall be determined,

2

when and to whom returns of taxable personal property shall be

3

made, and when appeals from assessments shall be heard in the

4

same manner and with like notice and like periods of time as

5

provided in this section for appeals from assessments of real

6

estate. Personal property assessments shall be entered on

7

separate assessment rolls.

8

§ 8865.  Assessment of occupations.

9

(a)  Occupation taxes.--In accordance with the act of August

10

9, 1955 (P.L.323, No.130), known as The County Code, the county

11

commissioners in counties of the fourth through eighth classes

12

may by resolution levy a tax on trades, occupations, professions

13

and persons who follow no occupation or calling.

14

(b)  List of taxables.--

15

(1)  The county assessment office shall provide a listing

16

each year to the county commissioners of all taxable persons

17

within the county. This list shall set forth the following

18

information for each taxable person:

19

(i)  Full name and street address.

20

(ii)  Respective municipality and school district.

21

(iii)  Occupation.

22

(2)  If a taxable person resides in a house which does

23

not have a street number address, then an address as definite

24

as possible shall be given. The county assessment office

25

shall accept the substitute address of any person certified

26

by the Office of Victim Advocate as eligible to participate

27

in the address confidentiality program pursuant to 23 Pa.C.S.

28

Ch. 67 (relating to domestic and sexual violence victim

29

address confidentiality).

30

(3)  A county assessment office shall not be required to

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1

maintain an occupation tax assessment roll if no taxing

2

district in the county levies an occupation tax.

3

(c)  Exemption.--Except where a higher exemption level is

4

specified in law, each county, city, borough, incorporated town,

5

township and school district may, by ordinance or resolution,

6

exempt any person whose total income from all sources is less

7

than $12,000 per year from its per capita or similar head tax

8

and occupation tax, or any portion thereof. Each taxing

9

authority may adopt regulations for the processing of claims for

10

the exemption.

11

§ 8866.  Limitation on rates of specific taxes.

12

No taxes levied under the provisions of this chapter or

13

section 8402(c) (relating to scope and limitations) shall be

14

levied by any taxing district on admissions to automobile racing

15

facilities with a seating capacity of more than 25,000 and a

16

continuous race area of one mile or more in excess of the

17

percent collected as of January 1, 2002. The tax base upon which

18

the tax shall be levied shall not exceed 40% of the cost of

19

admission to an automobile racing facility.

20

§ 8867.  Prohibition on certain levies.

21

Notwithstanding the provisions of this chapter, the act of

22

December 31, 1965 (P.L.1257, No.511), known as The Local Tax

23

Enabling Act, or section 8402(c) (relating to scope and

24

limitations), no taxing district shall levy, assess or collect a

25

tax on admissions to ski facilities after December 1, 2002.

26

§ 8868.  Optional use by cities.

27

(a)  Election.--A city in any county to which this chapter

28

applies may, by adopting an ordinance, elect to become subject

29

to this chapter. A copy of the ordinance approved by the mayor,

30

or other comparable official if so required under an optional

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1

form of government or home rule charter, and duly certified,

2

accompanied by a statement of the vote thereon, with the names

3

of the members of council voting for and against the ordinance,

4

shall be forwarded to and filed in the office of the Secretary

5

of the Commonwealth, and when so filed, the Governor shall under

6

the great seal of the Commonwealth certify the acceptance of the

7

provisions of this chapter which certificate shall be recorded

8

among the minutes of the council and in the office for the

9

recording of deeds in the proper county. A city that has

10

previously opted to become subject to the act of May 21, 1943

11

(P.L.571, No.254), known as The Fourth to Eighth Class and

12

Selective County Assessment Law, or the act of June 26, 1931

13

(P.L.1379, No.348), referred to as the Third Class County

14

Assessment Board Law, shall continue to be subject to this

15

chapter.

16

(b)  Result.--Upon becoming subject to this chapter in

17

accordance with subsection (a), the property and persons subject

18

to and exempt from taxation in the city for city and school

19

purposes shall be designated in accordance with this chapter,

20

and the assessment and valuation thereof shall be done only in

21

accordance with this chapter and by the officers designated in

22

this chapter. If a city in accepting the provisions of this

23

chapter elects by ordinance to adopt an established

24

predetermined ratio different from that used by the county, then

25

the city shall apply the ratio selected to the actual valuation

26

supplied by the county to determine assessed value for tax

27

purposes. The established predetermined ratio selected by the

28

city, if different from the ratio selected by the county, may be

29

set at any value up to and including the actual valuation

30

supplied by the county.

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1

(c)  Alternate ratio.--If a city accepts this chapter in

2

accordance with subsection (a), all the provisions thereof shall

3

apply to the city except that a city may, by ordinance, elect to

4

adopt an established predetermined ratio different from that

5

used by the county.

6

Section 2.  If a city of the third class accepts 53 Pa.C.S.

7

Ch. 88, all former city employees in the office of the city

8

assessor who are employed in the office of the county assessor

9

and who are members of the city's pension or retirement system

10

may, notwithstanding the provisions of section 10 of the act of

11

August 31, 1971 (P.L.398, No.96), known as the County Pension

12

Law, relating to compulsory membership, file an election in

13

writing with the county commissioners and the city pension board

14

within one year after they become county employees to retain

15

their membership in the city pension or retirement system. The

16

county shall deduct from the employees' salaries the amounts of

17

their contributions to the pension or retirement system of the

18

city and pay the deductions to the city pension or retirement

19

system. A member who files an election as provided in this

20

section may not thereafter elect to become a member of the

21

county's retirement system and shall continue to remain a member

22

of the city pension or retirement system until retirement.

23

Section 3.  The following provisions of Title 53 shall not

24

affect an agreement or agreed to assessment practice actively in

25

place in a county on January 28, 2007:

26

(1)  Section 8801(b)(2).

27

(2)  Section 8811(b)(5).

28

(3)  Section 8842(b)(2).

29

Section 4.  Repeals are as follows:

30

(1)  The following acts or parts of acts are repealed

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1

absolutely:

2

(i)  The act of June 26, 1931 (P.L.1379, No.348),

3

referred to as the Third Class County Assessment Board

4

Law.

5

(ii)  The act of May 21, 1943 (P.L.571, No.254),

6

known as The Fourth to Eighth Class and Selective County

7

Assessment Law.

8

(iii)  Sections 1770.3 and 1770.9 of the act of

9

August 9, 1955 (P.L.323, No.130), known as The County

10

Code.

11

(2)  The act of May 22, 1933 (P.L.853, No.155), known as

12

The General County Assessment Law, is repealed insofar as it

13

relates to second class A, third, fourth, fifth, sixth,

14

seventh and eighth class counties.

15

(3)  All other acts and parts of acts are repealed

16

insofar as they are inconsistent with 53 Pa.C.S. Ch. 88.

17

Section 5.  The following apply:

18

(1)  The addition of 53 Pa.C.S. Ch. 88 is a continuation

19

of the following:

20

(i)  The act of June 26, 1931 (P.L.1379, No.348),

21

referred to as the Third Class County Assessment Board

22

Law.

23

(ii)  The act of May 21, 1943 (P.L.571, No.254),

24

known as The Fourth to Eighth Class and Selective County

25

Assessment Law.

26

(iii)  Sections 1770.3 and 1770.9 of the act of

27

August 9, 1955 (P.L.323, No.130), known as The County

28

Code.

29

(2)  Except as otherwise provided in 53 Pa.C.S. Ch. 88, 

30

all activities initiated under the statutory provisions

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1

referred to in paragraph (1) shall continue and remain in

2

full force and effect and may be completed under 53 Pa.C.S.

3

Ch. 88. Orders, regulations, rules and decisions which were

4

made under the statutory provisions referred to in paragraph

5

(1) and which are in effect on the effective date of section

6

4 of this act shall remain in full force and effect until

7

revoked, vacated or modified under 53 Pa.C.S. Ch. 88.

8

Contracts, obligations and collective bargaining agreements

9

entered into under the statutory provisions referred to in

10

paragraph (1) are not affected nor impaired by the repeal of

11

the statutory provisions referred to in paragraph (1).

12

Section 6.  This act shall take effect January 1, 2011.

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