HOUSE AMENDED

 

PRIOR PRINTER'S NOS. 1109, 1952, 2000

PRINTER'S NO.  2065

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

SENATE BILL

 

No.

918

Session of

2009

  

  

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

  

  

AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF REPRESENTATIVES, AS AMENDED, JUNE 15, 2010   

  

  

  

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; providing for

7

municipal pensions in cities of the second class; and making

8

related repeals.

9

The General Assembly of the Commonwealth of Pennsylvania

10

hereby enacts as follows:

11

Section 1.  Title 53 of the Pennsylvania Consolidated

12

Statutes is amended by adding a chapter to read:

13

CHAPTER 88

14

CONSOLIDATED COUNTY ASSESSMENT

15

Subchapter

16

A.  Preliminary Provisions

17

B.  Subjects of Local Taxation; Exceptions; Special

18

Provisions on Assessments

19

C.  County Assessment Office

20

D.  Assessment Roll, Valuation, Notice and Appeals

 


1

E.  Boards and Appeals to Court

2

F.  Miscellaneous Provisions

3

SUBCHAPTER A

4

PRELIMINARY PROVISIONS

5

Sec.

6

8801.  Short title and scope of chapter.

7

8802.  Definitions.

8

8803.  Excluded provisions.

9

8804.  Construction.

10

§ 8801.  Short title and scope of chapter.

11

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

12

cited as the Consolidated County Assessment Law.

13

(b)  Scope.--

14

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

15

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

16

fifth, sixth, seventh and eighth classes of the

17

Commonwealth.

18

(ii)  Cities that elect to become subject to this

19

chapter in accordance with section 8868 (relating to

20

optional use by cities).

21

(2)  In addition to the applicability under paragraph

22

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

23

and second class:

24

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

25

local taxation).

26

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

27

property).

28

§ 8802.  Definitions.

29

The following words and phrases when used in this chapter

30

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

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1

context clearly indicates otherwise:

2

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

3

a county assessment office upon which all real estate taxes

4

shall be calculated.

5

"Assessment."  Assessed value.

6

"Auxiliary appeal board."  An auxiliary board of assessment

7

appeals created in accordance with section 8853 (relating to

8

auxiliary appeal boards and alternates).

9

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

10

are based for the most recent countywide revision of assessment

11

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

12

of all real property of the county is based for assessment

13

purposes. Real property market values shall be equalized within

14

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

15

terms of base-year values.

16

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

17

assessment revision established in accordance with section 8851

18

(relating to board of assessment appeals and board of assessment

19

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

20

determining appeals from assessments, shall include an auxiliary

21

appeal board.

22

"Board of assessment appeals."  The assessment appeals board

23

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

24

counties of the fourth through eighth classes, where the county

25

commissioners do not serve as a board of assessment revision.

26

"Board of assessment revision."  County commissioners in

27

counties of the fourth through eighth classes when serving as an

28

assessment appeals board.

29

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

30

county commissioners with the advice of the board of assessment

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1

appeals in accordance with section 8831 (relating to chief

2

assessor).

3

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

4

market value used generally in the county and published by the

5

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

6

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

7

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

8

Tax Equalization Board Law.

9

"County assessment office."  The division of county

10

government responsible for preparing and maintaining the

11

assessment rolls, the uniform parcel identifier systems, tax

12

maps and other administrative duties relating to the assessment

13

of real property in accordance with this chapter.

14

"County commissioners."  The board of county commissioners

15

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

16

exercising the equivalent authority.

17

"Countywide revision of assessment."  A change in the

18

established predetermined ratio or revaluation of all real

19

property within a county.

20

"Established predetermined ratio."  The ratio of assessed

21

value to market value established by the board of county

22

commissioners and uniformly applied in determining assessed

23

value in any year.

24

"Interim assessment."  A change to the assessment roll

25

anytime during the year.

26

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

27

or township.

28

"Parcel identifier."  An identifying number assigned to real

29

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

30

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

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1

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

2

town, township, school district or county institution district.

3

"Spot reassessment."  The reassessment of a property or

4

properties by a county assessment office that is not conducted

5

as part of a countywide revision of assessment and which

6

creates, sustains or increases disproportionality among

7

properties' assessed values. The term does not include board

8

action ruling on an appeal.

9

§ 8803.  Excluded provisions.

10

Except as otherwise provided in this chapter, this chapter

11

does not repeal or modify:

12

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

13

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

14

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

15

purposes; imposing taxes upon certain classes of personal

16

property; providing for the assessment and collection of the

17

same; providing for the duties and compensation of

18

prothonotaries and recorders in connection therewith; and

19

modifying existing legislation which provided for raising

20

revenue for State purposes."

21

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

22

townships, school districts and poor districts.

23

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

24

The General County Assessment Law, as it applies to counties

25

of the first and second classes.

26

§ 8804.  Construction.

27

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

28

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

29

be mandatory and not discretionary with the officials or other

30

persons who are designated by this chapter to perform such acts

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1

or duties.

2

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

3

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

4

known as the Institutions of Purely Public Charity Act.

5

SUBCHAPTER B

6

SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;

7

SPECIAL PROVISIONS ON ASSESSMENTS

8

Sec.

9

8811.  Subjects of local taxation.

10

8812.  Exemptions from taxation.

11

8813.  Temporary tax exemption for residential construction.

12

8814.  Temporary assessment change for real estate subject to a

13

sewer connection ban order.

14

8815.  Catastrophic loss.

15

8816.  Clerical and mathematical errors.

16

8817.  Changes in assessed valuation.

17

8818.  Assessment of lands divided by boundary lines.

18

8819.  Separate assessment of coal and surface.

19

8820.  Assessment of real estate subject to ground rent or

20

mortgage.

21

8821.  Assessment of mobile homes and house trailers.

22

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

23

of assessment ratio.

24

8823.  Limitation on tax increase after countywide reassessment.

25

§ 8811.  Subjects of local taxation.

26

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

27

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

28

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

29

township and school district purposes shall, as provided in this

30

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

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1

all:

2

(1)  Real estate, namely:

3

(i)  houses;

4

(ii)  house trailers and mobile homes permanently

5

attached to land or connected with water, gas, electric

6

or sewage facilities;

7

(iii)  buildings permanently attached to land or

8

connected with water, gas, electric or sewage facilities;

9

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

10

parks and parking lots;

11

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

12

forges, bloomeries, distilleries, sugar houses, malt

13

houses, breweries, tan yards, fisheries, ferries and

14

wharves;

15

(vi)  all office buildings;

16

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

17

like melting and continuous casting structure which

18

encloses or provides shelter or protection from the

19

elements for the various machinery, tools, appliances,

20

equipment, materials or products involved in the mill,

21

mine, manufactory or industrial process; and

22

(viii)  telecommunication towers that have become

23

affixed to land.

24

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

25

Commonwealth for taxing districts.

26

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

27

(1)  Machinery, tools, appliances and other equipment

28

contained in any mill, mine, manufactory or industrial

29

establishment shall not be considered or included as a part

30

of the real estate in determining the value for taxation of

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1

the mill, mine, manufactory or industrial establishment.

2

(2)  Silos used predominantly for processing or storage

3

of animal feed incidental to operation of the farm on which

4

it is located, freestanding detachable grain bins or corn

5

cribs used exclusively for processing or storage of animal

6

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

7

located and inground and aboveground structures and

8

containments used predominantly for processing and storage of

9

animal waste and composting facilities incidental to

10

operation of the farm on which the structures and

11

containments are located shall not be considered or included

12

as part of the real estate.

13

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

14

as real estate regardless of whether they have become affixed

15

to the real estate.

16

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

17

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

18

county for purposes of the taxation of real property by the

19

county or a political subdivision located within the county

20

or by a municipality located within the county authorized to

21

assess real property for purposes of taxation, regardless of

22

whether the sign or sign structure has become affixed to the

23

real estate.

24

(5)  No wind turbine generators or related wind energy

25

appliances and equipment, including towers and tower

26

foundations, shall be considered or included as part of the

27

real property in determining the fair market value and

28

assessment of real property used for the purpose of wind

29

energy generation. Real property used for the purpose of wind

30

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

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1

(relating to valuation of property).

2

§ 8812.  Exemptions from taxation.

3

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

4

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

5

institution district and school real estate taxes:

6

(1)  All churches, meetinghouses or other actual places

7

of regularly stated religious worship, with the ground

8

annexed necessary for their occupancy and use.

9

(2)  All actual places of burial, including burial

10

grounds and all mausoleums, vaults, crypts or structures,

11

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

12

held by a person or organization deriving no private or

13

corporate profit from the enterprise and no substantial part

14

of whose activity consists of selling personal property in

15

connection therewith.

16

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

17

academies, associations and institutions of learning,

18

benevolence or charity, including fire and rescue stations,

19

with the grounds annexed and necessary for their occupancy

20

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

21

charity as long as all of the following apply:

22

(i)  The entire revenue derived by the entity is

23

applied to support the entity and to increase the

24

efficiency and facilities of the entity, the repair and

25

the necessary increase of grounds and buildings of the

26

entity and for no other purpose.

27

(ii)  The property of purely public charities is

28

necessary to and actually used for the principal purposes

29

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

30

compete with commercial enterprise.

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1

(4)  All property of a charitable organization providing

2

residential housing services in which the charitable

3

nonprofit organization receives subsidies for at least 95% of

4

the residential housing units from a low-income Federal

5

housing program as long as any surplus from the assistance or

6

subsidy is monitored by the appropriate governmental agency

7

and used solely to advance common charitable purposes within

8

the charitable organization.

9

(5)  All school buildings belonging to any municipality

10

or school district, with the ground annexed and necessary for

11

the occupancy and use of the school buildings. This exemption

12

shall not apply to assessments or charges for the grading,

13

paving, curbing, macadamizing, maintenance or improvement of

14

streets or roads and constructing sewers and sidewalks and

15

other municipal improvements abutting land owned by the

16

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

17

fourth class situated within a county subject to the

18

provisions of this chapter, and which is coterminous with a

19

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

20

assessments or charges for the grading, paving, curbing,

21

macadamizing, maintenance or improvement of streets or roads

22

and constructing sewers and sidewalks and other municipal

23

improvements abutting land owned by the school district; but

24

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

25

charges.

26

(6)  All courthouses and jails with the grounds annexed

27

and necessary for their occupancy and use.

28

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

29

benefit of the public and used for amusements, recreation,

30

sports and other public purposes without profit.

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1

(8)  All other public property used for public purposes

2

with the ground annexed and necessary for the occupancy and

3

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

4

include property otherwise taxable which is owned or held by

5

an agency of the Federal Government. This chapter or any

6

other law shall not be construed to exempt from taxation any

7

privilege, act or transaction conducted upon public property

8

by persons or entities which would be taxable if conducted

9

upon nonpublic property regardless of the purpose for which

10

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

11

of any public authority.

12

(9)  All real property used for limited access highways

13

and maintained by public funds.

14

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

15

used by any branch, post or camp of honorably discharged

16

servicemen or servicewomen and actually and regularly used

17

for benevolent, charitable or patriotic purposes.

18

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

19

of purely public charity, used and occupied partly by the

20

owner or owners and partly by other institutions of purely

21

public charity and necessary for the occupancy and use of the

22

institutions so using it.

23

(12)  All playgrounds with the equipment and grounds

24

annexed necessary for the occupancy and use of the

25

playgrounds, founded, endowed or maintained by public or

26

private charity which apply their revenue to the support and

27

repair of the playgrounds and to increase the efficiency and

28

facilities thereof, either in ground or buildings, or

29

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

30

possessed or controlled by public school boards or properly

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1

organized and duly constituted playground associations, and

2

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

3

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

4

agree to pay for grading, paving, macadamizing, maintenance

5

or improvement of streets or roads abutting land owned by the

6

school district.

7

(13)  All buildings owned and occupied by free public

8

nonsectarian libraries and the land on which they stand, and

9

that which is immediately and necessarily appurtenant

10

thereto, notwithstanding the fact that some portion or

11

portions of the building or lands appurtenant may be yielding

12

rentals to the corporation or association managing the

13

library. The net receipts of the corporation or association

14

from rentals shall be used solely for the purpose of

15

maintaining the library.

16

(14)  All property, including buildings and the land

17

reasonably necessary thereto, provided and maintained by

18

public or private charity and used exclusively for public

19

libraries, museums or art galleries and not used for private

20

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

21

the case of concert music halls used partly for exempt

22

purposes and partly for nonexempt purposes, that part

23

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

24

which is used for nonexempt purposes shall be valued,

25

assessed and subject to taxation.

26

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

27

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

28

and rescue stations which are founded, endowed and maintained

29

by public or private charity, together with the grounds

30

annexed and necessary for the occupancy and use of the fire

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1

and rescue stations, and social halls and grounds owned and

2

occupied by fire and rescue stations and used on a regular

3

basis for activities which contribute to the support of fire

4

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

5

activities are used solely for the charitable purposes of the

6

fire and rescue stations.

7

(b)  Exceptions.--

8

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

9

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

10

that which is actually and regularly used and occupied for

11

the purposes specified in this section, and all property from

12

which any income or revenue is derived, other than from

13

recipients of the bounty of the institution or charity, shall

14

be subject to taxation, except where exempted by law for

15

State purposes.

16

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

17

all property, real and personal, actually and regularly used

18

and occupied for the purposes specified in this section shall

19

be subject to taxation unless the person or persons,

20

associations or corporation, so using and occupying the

21

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

22

the realty and possessor of the personal property absolutely.

23

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

24

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

25

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

26

Institutions of Purely Public Charity Act, and to the extent

27

that a provision of this chapter is inconsistent with the

28

Institutions of Purely Public Charity Act, the provision is

29

superseded by that act.

30

§ 8813.  Temporary tax exemption for residential construction.

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1

New single and multiple dwellings constructed for residential

2

purposes and improvements to existing unoccupied dwellings or

3

improvements to existing structures for purposes of conversion

4

to dwellings shall not be valued or assessed for purposes of

5

real property taxes until occupied, conveyed to a bona fide

6

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

7

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

8

or other notification of improvement was required, then from the

9

date construction commenced. The assessment of any multiple

10

dwelling because of occupancy shall be upon the proportion which

11

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

12

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

13

"dwellings" means buildings or portions thereof intended for

14

permanent use as homes or residences.

15

§ 8814.  Temporary assessment change for real estate subject to

16

a sewer connection ban order.

17

When a department or agency of the Commonwealth or a

18

municipality has ordered a sewer connection ban because of a

19

lack of adequate sewage treatment facilities, the real estate

20

affected by the order shall be reassessed for the duration of

21

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

22

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

23

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

24

shall be defined as the application for a building permit and

25

the denial to the applicant of permission to proceed with the

26

building or construction because of a sewer ban order.

27

§ 8815.  Catastrophic loss.

28

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

29

losses to their property shall have the right to appeal before

30

the board within the remainder of the county fiscal year in

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1

which the catastrophic loss occurred, or within six months of

2

the date on which the catastrophic loss occurred, whichever

3

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

4

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

5

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

6

subsequent to the catastrophic loss in the same tax year shall

7

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

8

tax year but shall be added for the following year.

9

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

10

this section:

11

(1)  shall be reflected by the appropriate taxing

12

authorities in the form of a credit for the succeeding tax

13

year; or

14

(2)  upon application by the property owner to the

15

appropriate taxing authorities, shall result in a refund

16

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

17

the tax notice for the next succeeding tax year by the

18

respective taxing authorities; however, a reduction in

19

assessed value for catastrophic loss due to inclusion or

20

proposed inclusion as residential property on either the

21

National Priority List under the Comprehensive Environmental

22

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

23

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

24

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

25

Hazardous Sites Cleanup Act, shall be in effect until

26

remediation is completed.

27

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

28

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

29

flood or other natural disaster which affects the physical state

30

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

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1

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

2

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

3

value of the real property prior to the loss incurred by

4

residential property owners who are not deemed responsible

5

parties under the Comprehensive Environmental Response,

6

Compensation, and Liability Act of 1980 or the Hazardous Sites

7

Cleanup Act and whose residential property is included or

8

proposed to be included as residential property on:

9

(1)  the National Priority List by the Environmental

10

Protection Agency under the Comprehensive Environmental

11

Response, Compensation, and Liability Act of 1980; or

12

(2)  the State Priority List by the Department of

13

Environmental Resources under the Hazardous Sites Cleanup

14

Act.

15

§ 8816.  Clerical and mathematical errors.

16

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

17

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

18

paid on such incorrect assessment, the county assessment office,

19

upon discovery of the error and correction of the assessment,

20

shall so inform the appropriate taxing district or districts,

21

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

22

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

23

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

24

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

25

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

26

shall not constitute an error under this section.

27

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

28

as prohibiting an assessment office from increasing an

29

assessment for the current taxable year upon the discovery of a

30

clerical or mathematical error.

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1

§ 8817.  Changes in assessed valuation.

2

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

3

provided in this chapter, the assessors may change the assessed

4

valuation on real property when a parcel of land is subdivided

5

into smaller parcels or when improvements are made to real

6

property or existing improvements are removed from real property

7

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

8

constitute grounds for assessment increases until lots are sold

9

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

10

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

11

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

12

valuation.

13

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

14

real property authorized by this section shall not be construed

15

as a spot reassessment under section 8843 (relating to spot

16

reassessment).

17

§ 8818.  Assessment of lands divided by boundary lines.

18

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

19

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

20

land will be assessed in the county in which the mansion

21

house is located.

22

(2)  If county boundary lines pass through the mansion

23

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

24

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

25

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

26

the county in which the larger portion of the mansion house

27

is located has the right of assessment.

28

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

29

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

30

which it is located.

- 17 -

 


1

(b)  Assessment of lands divided by township boundary

2

lines.--

3

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

4

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

5

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

6

all of the land will be assessed in the township.

7

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

8

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

9

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

10

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

11

be assessed in the municipality in which it actually lies.

12

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

13

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

14

which it is located.

15

(c)  Assessment where township boundary lines pass through

16

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

17

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

18

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

19

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

20

the mansion house shall be considered to be entirely located in

21

the township for assessment purposes.

22

(d)  Assessment where lands are divided by boundary lines

23

between cities, boroughs or cities and boroughs.--

24

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

25

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

26

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

27

or borough in which the mansion house is located.

28

(2)  If the boundary lines pass through the mansion

29

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

30

which the larger portion of the mansion house is located.

- 18 -

 


1

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

2

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

3

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

4

in each municipality in which it is located.

5

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

6

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

7

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

8

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

9

from the ownership of the strata or surface, the county

10

assessment office shall assess each division of coal in the

11

municipality in which it actually lies.

12

§ 8819.  Separate assessment of coal and surface.

13

The county assessment office shall assess coal and surface

14

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

15

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

16

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

17

mortgage.

18

All real estate subject to ground rent or mortgage shall be

19

estimated at its full value and assessed and taxed accordingly.

20

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

21

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

22

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

23

estimated and assessed for taxes to the owners thereof.

24

§ 8821.  Assessment of mobile homes and house trailers.

25

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

26

office to assess all mobile homes and house trailers within the

27

county according to the actual value thereof. All mobile homes

28

or house trailers which are subject to taxation as real estate

29

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

30

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

- 19 -

 


1

trailer is located at the time of assessment shall be assessed

2

separately and shall not include the value of the house trailer

3

or mobile home located thereon.

4

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

5

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

6

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

7

home or house trailer which is subject to real property

8

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

9

open for inspection at reasonable times by the county assessment

10

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

11

record to the county assessment office of the arrivals and

12

departures of mobile homes or house trailers in the court during

13

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

14

and serial number of the mobile home or house trailer.

15

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

16

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

17

chapter shall be notified in writing by the assessor that it

18

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

19

house trailer from the taxing district without first having

20

obtained removal permits from the local tax collector.

21

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

22

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

23

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

24

trailer to be moved.

25

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

26

trailer from the territorial limits of the taxing district

27

without first having obtained a removal permit issued under this

28

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

29

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

30

more than 30 days, or both.

- 20 -

 


1

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

2

shall be construed as prohibiting a mobile home or house trailer

3

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

4

being deemed tangible personal property for other purposes.

5

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

6

choice of assessment ratio.

7

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

8

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

9

respective counties fix different predetermined ratios for the

10

assessment of property, the following shall apply:

11

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

12

to actual value used by any one of the counties.

13

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

14

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

15

shall certify to the taxing district a copy of the assessment

16

roll which shows the actual valuations of properties within

17

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

18

be levied on the property may be calculated using the

19

assessed valuation determined by applying the selected

20

predetermined ratio to actual valuation of the property.

21

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

22

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

23

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

24

1949, shall apply.

25

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

26

borough in another county, the following shall apply:

27

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

28

within the borough shall be assessed by the county assessment

29

office of the county in which the lands and properties are

30

located.

- 21 -

 


1

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

2

properties within the borough, regardless of the county in

3

which they are located, shall be assessed by the county

4

assessment office of the county that assessed lands and

5

properties within the borough prior to the annexation.

6

§ 8823.  Limitation on tax increase after countywide

7

reassessment.

8

(a)  Scope.--

9

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

10

applies to taxing districts in counties within the scope of

11

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

12

title and scope of chapter).

13

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

14

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

15

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

16

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

17

implements a countywide revision of assessment by revaluing the

18

properties and applies an established predetermined ratio or

19

changes its assessment base by applying a change in the

20

predetermined ratio, a taxing district levying its real estate

21

taxes on the revised assessment roll for the first time shall

22

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

23

taxes levied for that year against the real properties contained

24

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

25

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

26

fixed at a figure that will accomplish this purpose.

27

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

28

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

29

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

30

which the reassessment is implemented to levy its real estate

- 22 -

 


1

taxes on the revised assessment. The tax rate under this

2

subsection shall be fixed at a figure which limits the total

3

amount of taxes levied for that year against the real properties

4

contained in the duplicate for the preceding year to not more

5

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

6

properties the preceding year, notwithstanding the increased

7

valuations of the properties under the revised assessment.

8

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

9

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

10

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

11

constructed buildings or structures or on increased valuations

12

based on new improvements made to existing houses need not be

13

considered.

14

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

15

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

16

increase the tax rate prescribed in this section,

17

notwithstanding the provisions of this section.

18

SUBCHAPTER C

19

COUNTY ASSESSMENT OFFICE

20

Sec.

21

8831.  Chief assessor.

22

8832.  Subordinate assessors.

23

8833.  Solicitor.

24

8834.  Assessment records system.

25

§ 8831.  Chief assessor.

26

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

27

appointed. The chief assessor shall be appointed by the county

28

commissioners with the advice of the board.

29

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

30

assessor under this chapter shall be a Certified Pennsylvania

- 23 -

 


1

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

2

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

3

employed as a chief assessor on the effective date of this

4

chapter shall obtain certification in accordance with the

5

Assessors Certification Act.

6

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

7

chief assessor to:

8

(1)  Hire subordinate assessors under section 8832

9

(relating to subordinate assessors).

10

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

11

regulations in accordance with this chapter.

12

(3)  Prepare and maintain a permanent records system and

13

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

14

necessary to secure a proper and equitable assessment.

15

(4)  Prepare an assessment roll in accordance with this

16

chapter.

17

(5)  Supervise and direct the activities of the

18

subordinate assessors and other employees subject to

19

regulations prescribed by the board.

20

(6)  Perform all duties imposed upon the chief assessor

21

by this chapter.

22

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

23

compensation as determined by the salary board of the county.

24

§ 8832.  Subordinate assessors.

25

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

26

approval of the board, shall hire subordinate assessors subject

27

to any applicable county personnel policy and regulations of the

28

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

29

chapter. A subordinate assessor shall receive compensation as

30

determined by the salary board of the county.

- 24 -

 


1

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

2

order to carry out the provisions of this chapter, subordinate

3

assessors and other employees shall perform those duties as may

4

be assigned to them by the chief assessor.

5

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

6

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

7

shall apply to any person responsible for the valuation of real

8

property for ad valorem taxation purposes in accordance with

9

this chapter.

10

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

11

elected assessor in all taxing districts subject to this chapter

12

is hereby abolished.

13

§ 8833.  Solicitor.

14

The board may appoint an attorney as solicitor to the board

15

and assessment office to advise on all legal matters and appear

16

for and represent the board on all appeals taken from its

17

decisions or orders to all courts of competent jurisdiction. The

18

salary of the appointed solicitor shall be fixed by the salary

19

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

20

in accordance with this section, the county solicitor must serve

21

as solicitor to the board and assessment office to the extent

22

that there is not a conflict of interest.

23

§ 8834.  Assessment records system.

24

It shall be the duty of the county assessment office to

25

maintain a permanent records system consisting of:

26

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

27

aerial maps, which maps shall indicate all property and lot

28

lines, set forth dimensions or areas and identify the

29

respective parcels or lots by a number system.

30

(2)  Property record cards identifying the property

- 25 -

 


1

location on the tax maps and any uniform parcel identifier

2

which may have been assigned, and acreage or dimensions,

3

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

4

mailing address and date of acquisition, the purchase price,

5

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

6

valuation.

7

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

8

listing of all property owners, cross-indexed with the

9

property record cards or electronic or computerized method of

10

searching for property owners by name.

11

SUBCHAPTER D

12

ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS

13

Sec.

14

8841.  Assessment roll and interim revisions.

15

8842.  Valuation of property.

16

8843.  Spot reassessment.

17

8844.  Notices, appeals and certification of values.

18

8845.  Service of notices.

19

8846.  Notice of changes given to taxing authorities.

20

8847.  Application of assessment changed as result of appeal.

21

8848.  Special provisions relating to countywide revisions of

22

assessments.

23

§ 8841.  Assessment roll and interim revisions.

24

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

25

the first day of July, the county assessment office shall

26

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

27

board, an assessment roll of property subject to local taxation

28

or exempted from local taxation.

29

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

30

form of the assessment roll which shall include the following

- 26 -

 


1

for each taxing district:

2

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

3

parcel with the last known address of the owner.

4

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

5

identifier or reference to the tax map.

6

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

7

assessed value of any improvements.

8

(4)  The aggregate assessments for each municipality.

9

(5)  The assessment of each parcel exempted from local

10

taxation.

11

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

12

assessment office is authorized to make additions and revisions

13

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

14

assessments of existing properties pursuant to section 8817

15

(relating to changes in assessed valuation) or add properties

16

and improvements to property mistakenly omitted from the

17

assessment roll as long as notice is provided in accordance with

18

section 8844 (relating to notices, appeals and certification of

19

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

20

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

21

year for which the assessment roll was originally prepared.

22

(d)  Public inspection of assessment rolls.--

23

(1)  The assessment roll shall be open to public

24

inspection at the county assessment office during ordinary

25

business hours. Within 15 days after completion of the

26

assessment roll, the county assessment office, by publication

27

in one or more newspapers of general circulation in the

28

county, shall give notice of the following:

29

(i)  The fact that the assessment roll has been

30

completed.

- 27 -

 


1

(ii)  The place where and time when the assessment

2

roll will be open for inspection.

3

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

4

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

5

an earlier date designated by the county commissioners,

6

in accordance with section 8844.

7

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

8

the right of any resident of this Commonwealth to access

9

public records in accordance with the act of February 14,

10

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

11

§ 8842.  Valuation of property.

12

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

13

assess real property at a value based upon an established

14

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

15

The ratio shall be established and determined by the board of

16

county commissioners by ordinance. In arriving at actual value,

17

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

18

a base-year market value.

19

(b)  Valuation.--

20

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

21

apply:

22

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

23

any property may actually have been sold, either in the

24

base year or in the current taxable year, shall be

25

considered but shall not be controlling.

26

(ii)  The selling price shall be subject to revision

27

by increase or decrease to accomplish equalization with

28

other similar property within the county.

29

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

30

methods must be considered in conjunction with one

- 28 -

 


1

another:

2

(A)  Cost approach, that is, reproduction or

3

replacement, as applicable, less depreciation and all

4

forms of obsolescence.

5

(B)  Comparable sales approach.

6

(C)  Income approach.

7

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

8

of wind energy generation for assessment purposes shall be

9

developed by the county assessor utilizing the income

10

capitalization approach to value. The valuation shall be

11

determined by the capitalized value of the land lease

12

agreements, supplemented by the sales comparison data

13

approach as deemed necessary by the county assessor. The

14

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

15

nonproprietary lease and lease income information reasonably

16

needed by the county assessor to determine value by September

17

1.

18

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

19

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

20

the impact of applicable rent restrictions, affordability

21

requirements or any other related restrictions prescribed by

22

any Federal or State programs shall be considered.

23

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

24

property shall not be considered real property or income

25

attributable to real property.

26

§ 8843.  Spot reassessment.

27

The county assessment office is prohibited from engaging in

28

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

29

assessment office engages in the practice of spot reassessment,

30

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

- 29 -

 


1

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

2

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

3

the property owner has been subjected to a spot reassessment,

4

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

5

paid pursuant to a spot reassessment and interest thereon from

6

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

7

the Commonwealth is required to pay interest pursuant to section

8

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

9

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

10

to the board by a taxpayer or taxing district shall not

11

constitute a spot reassessment.

12

§ 8844.  Notices, appeals and certification of values.

13

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

14

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

15

record property owner, and to the affected taxing districts

16

notice of any change in assessment or new assessment made

17

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

18

interim revisions). The notice shall state:

19

(1)  Mailing date.

20

(2)  Property location.

21

(3)  Parcel identifier.

22

(4)  Effective date.

23

(5)  Established predetermined ratio.

24

(6)  Base-year value.

25

(7)  Old assessment.

26

(8)  New assessment, including the assessment of each

27

parcel of land and the assessed value of any improvements.

28

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

29

mailed within five days from the date the county assessment

30

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

- 30 -

 


1

notice shall state that any persons aggrieved by the assessment

2

and the affected taxing districts may file an appeal to the

3

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

4

be in writing and shall identify the following:

5

(1)  Appellant.

6

(2)  Property location.

7

(3)  Owner.

8

(4)  Assessment or assessments by which the person is

9

aggrieved.

10

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

11

hearing of the appeal shall be mailed.

12

(c)  Annual appeal deadline.--

13

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

14

not the value thereof shall have been changed since the

15

preceding annual assessment, or any taxing district having an

16

interest in the assessment, may appeal to the board for

17

relief. Any person or taxing district desiring to make an

18

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

19

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

20

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

21

identifying the following:

22

(i)  Appellant.

23

(ii)  Property location.

24

(iii)  Owner.

25

(iv)  Assessment or assessments by which the person

26

is aggrieved.

27

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

28

for a hearing shall be mailed.

29

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

30

request for real estate tax exemption under section 8812

- 31 -

 


1

(relating to exemptions from taxation).

2

(3)  The county commissioners may designate a date no

3

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

4

person desiring to appeal from any assessment shall file with

5

the board an appeal as long as the notice by publication

6

required under this chapter is given at least two weeks prior

7

to the date designated in accordance with this paragraph.

8

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

9

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

10

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

11

of persons similarly situated with regard to an assessment. The

12

regulations adopted by the board may establish additional

13

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

14

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

15

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

16

must file a written election with the board.

17

(e)  Appeals.--

18

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

19

shall meet for this purpose until all appeals have been heard

20

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

21

attendance of witnesses and the furnishing of documents. For

22

the purpose of examining witnesses, any member of the board

23

may administer oaths. All appeals other than appeals brought

24

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

25

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

26

shall notify the appellant, property owner and each affected

27

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

28

party attending the hearing shall have the right to examine

29

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

30

the address designated in the appeal. Notices required by

- 32 -

 


1

this section shall be mailed no later than 20 days preceding

2

the appeal.

3

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

4

the market value of the property and shall apply the

5

established predetermined ratio to that value, unless the

6

common level ratio last published by the State Tax

7

Equalization Board varies by more than 15% from the

8

established predetermined ratio, in which case the board

9

shall apply that same common level ratio to the market value

10

of the property. Nothing in this paragraph shall prevent an

11

appellant from appealing a base-year valuation without

12

reference to ratio. When the board has completed the appeal

13

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

14

appellant, property owner and affected taxing districts no

15

later than November 15. The county assessment office shall

16

make the appropriate changes in the assessment roll to

17

conform to the decision of the board.

18

(3)  Nothing in this subsection shall be construed to

19

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

20

challenge under section 1 of Article VIII of the Constitution

21

of Pennsylvania.

22

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

23

(1)  The county assessment office shall prepare three

24

copies of the assessment roll and shall deliver as follows

25

the copies on or before November 15 with its certificate that

26

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

27

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

28

commissioners.

29

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

30

contains the assessment of persons or property within

- 33 -

 


1

each school district to the secretary of the board of

2

school directors of the respective school district.

3

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

4

contains the assessment of persons or property within

5

each city accepting the provisions of this chapter,

6

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

7

borough secretary, town clerk or secretary or township

8

secretary.

9

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

10

purposes be considered as originals. The original assessment

11

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

12

after November 15 as circumstances may require. The copies,

13

in addition to the information required to be shown on the

14

original assessment roll, shall provide space to the right of

15

each assessment for the entry of all taxes which may be

16

levied thereon by the respective taxing districts. The

17

original assessment roll as corrected shall be preserved in

18

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

19

open to public inspection, subject to regulations that the

20

board may prescribe for the preservation and safekeeping of

21

the roll.

22

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

23

the clerk or secretary of each taxing district coming within

24

the scope of this chapter within the county:

25

(i)  The assessed value of real property.

26

(ii)  The value of occupations pursuant to section

27

8865 (relating to assessment of occupations).

28

(iii)  The number of persons subject to personal

29

taxes appearing in the assessment roll and taxable by the

30

respective taxing districts pursuant to section 8864

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1

(relating to assessment of personal property).

2

§ 8845.  Service of notices.

3

No defect in service of any notice shall be sufficient

4

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

5

defective notice, the aggrieved party or taxing district shall

6

have the right to a hearing before the board.

7

§ 8846.  Notice of changes given to taxing authorities.

8

If the county assessment office makes any change in the

9

assessed value of a property, the county assessment office shall

10

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

11

assessed property is located. The time limit within which the

12

taxing districts are entitled to appeal shall commence to run on

13

the day the notice is mailed.

14

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

15

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

16

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

17

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

18

shall apply the changed assessment in computing taxes imposed in

19

the next fiscal year of the taxing district following the fiscal

20

year in which the board heard the appeal and rendered its

21

decision.

22

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

23

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

24

(relating to assessment roll and interim revisions).

25

(2)  Reductions in assessments due to a catastrophic loss

26

pursuant to section 8815 (relating to catastrophic loss).

27

(3)  Correction to assessments made due to clerical or

28

mathematical errors pursuant to section 8816 (relating to

29

clerical and mathematical errors).

30

§ 8848.  Special provisions relating to countywide revisions of

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1

assessments.

2

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

3

institute a countywide revision of assessments upon real

4

property, the following notice requirements shall apply:

5

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

6

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

7

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

8

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

9

notice shall state a mailing date and shall be deposited in

10

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

11

deemed received by the property owner on the date deposited

12

in the United States mail.

13

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

14

notices and the mailing dates for each and shall affix an

15

affidavit attesting to the mailing dates of the assessment

16

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

17

county assessment office and available for public inspection.

18

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

19

revision of assessments, a designee of the county assessment

20

office may meet with property owners to review all proposed

21

assessments and correct errors prior to the completion of the

22

final assessment roll.

23

(c)  Appeal process.--

24

(1)  All property owners and affected taxing districts

25

shall have the right to appeal any new assessment value

26

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

27

(2)  The county assessment office shall mail all notices

28

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

29

with the hearing of appeals 40 days following the mailing of

30

the initial notices of reassessment.

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1

(3)  The county assessment office shall notify each

2

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

3

affected taxing district of the time and place of hearing on

4

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

5

the scheduled hearing date. Any appellant who fails to appear

6

for hearing at the time fixed shall be conclusively presumed

7

to have abandoned the appeal unless the hearing date is

8

rescheduled by the mutual consent of the appellant and the

9

board.

10

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

11

office shall certify to the taxing districts new assessment

12

rolls resulting from the countywide revision of assessments.

13

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

14

board not later than October 31.

15

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

16

countywide revision of the assessments, which was used to

17

develop the common level ratio last determined by the State Tax

18

Equalization Board, the following shall apply:

19

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

20

a change in predetermined ratio, the board shall apply the

21

percentage change between the existing predetermined ratio

22

and newly established predetermined ratio to the county's

23

common level ratio to establish the certified revised common

24

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

25

(2)  If the county performs a countywide revision of

26

assessments by revaluing the properties and applying an

27

established predetermined ratio, the board shall utilize the

28

established predetermined ratio instead of the common level

29

ratio for the year in which the assessment was revised and

30

until the time that the common level ratio determined by the

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1

State Tax Equalization Board reflects the revaluing of

2

properties resulting from the revision of assessments.

3

SUBCHAPTER E

4

BOARDS AND APPEALS TO COURT

5

Sec.

6

8851.  Board of assessment appeals and board of assessment

7

revision.

8

8852.  Regulations of board.

9

8853.  Auxiliary appeal boards and alternates.

10

8854.  Appeals to court.

11

8855.  Appeals by taxing districts.

12

§ 8851.  Board of assessment appeals and board of assessment

13

revision.

14

(a)  Establishment and membership.--

15

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

16

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

17

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

18

appeals, which shall be composed of three members. The

19

members of the board shall be appointed by the county

20

commissioners to serve for terms of four years each.

21

Vacancies on the board shall be filled by appointment by the

22

county commissioners for the unexpired terms. The salary of

23

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

24

of the county.

25

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

26

that has not created a separate board of assessment appeals

27

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

28

board of assessment revision. The county commissioners shall

29

serve as a board of assessment revision. The county

30

commissioner holding the oldest certificate of election shall

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1

be the chairman.

2

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

3

powers and duties:

4

(1)  Appoint, with the approval of the county

5

commissioners, clerks, engineers and other employees as

6

necessary.

7

(2)  Promulgate regulations as provided in section 8852

8

(relating to regulations of board).

9

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

10

8844 (relating to notices, appeals and certification of

11

values).

12

(4)  Establish the form of the assessment roll as

13

provided in section 8841 (relating to assessment roll and

14

interim revisions).

15

(5)  Prepare annually and submit to the county

16

commissioners an estimate of the expense to be incurred

17

incidental to the carrying out of the provisions of this

18

chapter.

19

(6)  Establish a permanent system of records as required

20

by section 8834 (relating to assessment records system).

21

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

22

shall appropriate annually to the board funds necessary for the

23

payment of salaries, wages and other expenses incurred in

24

carrying out the duties imposed upon the board and its employees

25

by this chapter.

26

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

27

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

28

a board at the same time and place as the county

29

commissioners meet for the purpose of organizing. The board

30

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

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1

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

2

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

3

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

4

be recorded in writing.

5

(2)  The county commissioners shall appoint a chairman of

6

the board unless the county commissioners serve as the board

7

of assessment revision, in which case the commissioner

8

holding the oldest certificate of election shall be the

9

chairman.

10

§ 8852.  Regulations of board.

11

Subject to the approval of the county commissioners, the

12

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

13

administration of and the conduct of business and proceedings

14

for itself and for auxiliary appeal boards. The regulations may

15

require a witness providing testimony at a hearing relative to

16

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

17

of the assessment or reassessment appeal to disclose, under

18

oath, whether any compensation paid for the testimony is

19

contingent on the result obtained. The regulations shall be in

20

writing and shall be a public record open to examination,

21

inspection and copying in accordance with the act of February

22

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

23

§ 8853.  Auxiliary appeal boards and alternates.

24

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

25

countywide revision of assessments involving either a change in

26

the established predetermined ratio, or revaluing the properties

27

and applying the predetermined ratio, or in conjunction with

28

hearing and determining appeals by a person aggrieved by an

29

assessment, or in conjunction with the homestead exclusion

30

pursuant to Subchapter F of Chapter 85 (relating to homestead

- 40 -

 


1

property exclusion) or Ch. 3 Subch. E of the act of June 27,

2

2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer

3

Relief Act, the county commissioners may establish up to four

4

temporary auxiliary appeal boards, each to be known as an

5

auxiliary appeal board. The term of existence for an auxiliary

6

appeal board shall be the period of time required by the

7

auxiliary appeal board to hear and determine appeals from new

8

assessment values in accordance with this chapter and appeals

9

taken from assessments in the next succeeding year or the period

10

of time required to hear and determine appeals by any person

11

aggrieved by an assessment in accordance with section 8844(e)

12

(relating to notices, appeals and certification of values) or

13

the period of time required to hear and determine appeals

14

arising from applications for the homestead exclusion. The

15

authority of an auxiliary appeal board shall be limited to

16

hearing and determining appeals from assessments in accordance

17

with the provisions of this chapter and the regulations of the

18

board established pursuant to section 8852 (relating to

19

regulations of board).

20

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

21

of three members who shall be appointed by the county

22

commissioners to serve for the time that the auxiliary appeal

23

board is in existence. Members of an auxiliary appeal board

24

shall be competent and qualified residents of the county.

25

Vacancies on an auxiliary appeal board shall be filled by

26

appointment by the county commissioners for the duration of the

27

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

28

member of the board for a scheduled hearing for which an

29

alternate member may be appointed in accordance with subsection

30

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

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1

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

2

salary board of the county.

3

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

4

members to each auxiliary appeal board created in accordance

5

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

6

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

7

directed by the board of assessment appeals on any auxiliary

8

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

9

board is unavailable for a scheduled hearing by reason of being

10

absent, having a conflict or being disqualified. Alternate

11

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

12

auxiliary appeal board is in existence. Any salary of alternate

13

members serving on an auxiliary appeal board shall be fixed by

14

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

15

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

16

participate in the hearing and determination of appeals from

17

assessments after a countywide revision of assessments or

18

homestead exclusion.

19

§ 8854.  Appeals to court.

20

(a)  Court of common pleas.--

21

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

22

property owner or affected taxing district may appeal the

23

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

24

in which the property is located in accordance with local

25

rules of court.

26

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

27

the following determinations:

28

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

29

filed before the board. In the event subsequent years

30

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

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1

determine the market value for each year.

2

(ii)  The common level ratio which was applicable in

3

the original appeal to the board. In the event subsequent

4

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

5

shall determine the applicable common level ratio for

6

each year published by the State Tax Equalization Board

7

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

8

being appealed.

9

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

10

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

11

established predetermined ratio to that value unless the

12

corresponding common level ratio determined pursuant to

13

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

14

established predetermined ratio, in which case the court

15

shall apply the applicable common level ratio to the

16

corresponding market value of the property.

17

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

18

assessments which was used to develop the common level ratio

19

last determined by the State Tax Equalization Board, the

20

following shall apply:

21

(i)  If a county changes its assessment base by

22

applying a change in predetermined ratio, the court shall

23

apply the percentage change between the existing

24

predetermined ratio and the newly established

25

predetermined ratio to the county's common level ratio to

26

establish the certified revised common level ratio for

27

the year in which the assessment was revised.

28

(ii)  If the county performs a countywide revision of

29

assessments by revaluing the properties and applying an

30

established predetermined ratio, the court shall utilize

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1

the established predetermined ratio instead of the common

2

level ratio for the year in which the assessment was

3

revised and until the common level ratio determined by

4

the State Tax Equalization Board reflects the revaluing

5

of properties resulting from the revision of assessments.

6

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

7

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

8

the board or before a court on appeal from the determination

9

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

10

taken as an appeal by the appellant on the subject property

11

for any valuation for any assessment subsequent to the filing

12

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

13

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

14

applicable to all pending appeals as well as future appeals.

15

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

16

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

17

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

18

examine witnesses, to discredit or impeach any evidence

19

presented by the taxable person, to prosecute or defend an

20

appeal in any appellate court, and to take any other

21

necessary steps to defend its valuation and assessment.

22

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

23

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

24

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

25

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

26

boards of viewers) in accordance with the Pennsylvania Rules

27

of Civil Procedure.

28

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

29

as the court may direct.

30

(9)  Nothing in this subsection shall:

- 44 -

 


1

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

2

valuation without reference to ratio.

3

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

4

right of an appellant to assert a challenge under section

5

1 of Article VIII of the Constitution of Pennsylvania.

6

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

7

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

8

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

9

common pleas.

10

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

11

prevent the collection of taxes based on the assessment

12

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

13

taxes together with interest at a rate pursuant to section 8843

14

(relating to spot reassessment) from the date of overpayment

15

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

16

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

17

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

18

the tax collector to notify the taxing districts of any payment

19

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

20

taxing districts shall be required to segregate 25% of the

21

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

22

permitted to expend any portion of any segregated amount unless

23

it first petitions the court, alleging that the segregated

24

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

25

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

26

the court deems reasonably free from dispute, and the remainder

27

of the segregated amount shall be held segregated by the taxing

28

district, pending the final disposition of the appeal. Upon

29

final disposition of the appeal, the amount of the overpayment

30

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

- 45 -

 


1

setoff or credit against any future taxes assessed against the

2

appellant by the same taxing district. If a taxing district

3

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

4

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

5

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

6

and in what manner.

7

§ 8855.  Appeals by taxing districts.

8

A taxing district shall have the right to appeal any

9

assessment within its jurisdiction in the same manner, subject

10

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

11

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

12

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

13

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

14

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

15

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

16

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

17

appeals to court) as a matter of right.

18

SUBCHAPTER F

19

MISCELLANEOUS PROVISIONS

20

Sec.

21

8861.  Abstracts of building and demolition permits to be

22

forwarded to the county assessment office.

23

8862.  Recorder of deeds to furnish record of conveyances,

24

compensation.

25

8863.  Assessment of property of decedent's estates.

26

8864.  Assessment of personal property.

27

8865.  Assessment of occupations.

28

8866.  Limitation on rates of specific taxes.

29

8867.  Prohibition on certain levies.

30

8868.  Optional use by cities.

- 46 -

 


1

§ 8861.  Abstracts of building and demolition permits to be

2

forwarded to the county assessment office.

3

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

4

Department of Labor and Industry responsible for the issuance of

5

building permits shall forward a copy of each building permit to

6

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

7

month. Each building permit shall include the following

<--

8

information:

9

(1)  the date issued;

10

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

11

(3)  the parcel identifier and tax map reference;

12

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

13

which the permit was issued; and

14

(5)  a brief description of the nature of the

15

improvements or demolition and its estimated cost.

16

In addition to any charge otherwise permitted by law, a

17

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

18

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

19

whom a permit is issued for administrative costs incurred in

20

compliance with this section.

21

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

22

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

23

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

24

a building permit is not required for the improvements, the

25

property owner shall furnish the following information to the

26

board:

27

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

28

property;

29

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

30

to the property; and

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1

(3)  the dollar value of the improvements.

2

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

3

with the provisions of subsection (b) or intentionally falsifies

4

the information provided, shall, upon conviction in a summary

5

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

6

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

7

compensation.

8

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

9

of land recorded, the recorder of deeds shall document and

10

maintain the following information:

11

(1)  the date of the deed or conveyance;

12

(2)  the names of the grantor and grantee;

13

(3)  the address of the grantee;

14

(4)  the consideration mentioned in the deed;

15

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

16

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

17

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

18

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

19

land on the plan, if mentioned in the deed.

20

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

21

before the first Monday of each month, file the information

22

required to be maintained by this section with the county

23

assessment office along with a certification that the

24

information is correct. Fees charged by the recorder of deeds

25

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

26

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

27

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

28

If an individual dies leaving real or personal property

29

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

30

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

- 48 -

 


1

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

2

name of the decedent or in the name of the personal

3

representative.

4

§ 8864.  Assessment of personal property.

5

If personal property is subject to taxation for county

6

purposes it shall be assessed in the manner provided by existing

7

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

8

of which the valuation of personal property shall be determined,

9

when and to whom returns of taxable personal property shall be

10

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

11

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

12

provided in this section for appeals from assessments of real

13

estate. Personal property assessments shall be entered on

14

separate assessment rolls.

15

§ 8865.  Assessment of occupations.

16

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

17

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

18

commissioners in counties of the fourth through eighth classes

19

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

20

and persons who follow no occupation or calling.

21

(b)  List of taxables.--

22

(1)  The county assessment office shall provide a listing

23

each year to the county commissioners of all taxable persons

24

within the county. This list shall set forth the following

25

information for each taxable person:

26

(i)  Full name and street address.

27

(ii)  Respective municipality and school district.

28

(iii)  Occupation.

29

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

30

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

- 49 -

 


1

as possible shall be given. The county assessment office

2

shall accept the substitute address of any person certified

3

by the Office of Victim Advocate as eligible to participate

4

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

5

Ch. 67 (relating to domestic and sexual violence victim

6

address confidentiality).

7

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

8

maintain an occupation tax assessment roll if no taxing

9

district in the county levies an occupation tax.

10

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

11

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

12

township and school district may, by ordinance or resolution,

13

exempt any person whose total income from all sources is less

14

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

15

and occupation tax, or any portion thereof. Each taxing

16

authority may adopt regulations for the processing of claims for

17

the exemption.

18

§ 8866.  Limitation on rates of specific taxes.

19

No taxes levied under the provisions of this chapter or

20

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

21

levied by any taxing district on admissions to automobile racing

22

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

23

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

24

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

25

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

26

admission to an automobile racing facility.

27

§ 8867.  Prohibition on certain levies.

28

Notwithstanding the provisions of this chapter, the act of

29

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

30

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

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1

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

2

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

3

§ 8868.  Optional use by cities.

4

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

5

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

6

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

7

or other comparable official if so required under an optional

8

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

9

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

10

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

11

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

12

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

13

the great seal of the Commonwealth certify the acceptance of the

14

provisions of this chapter which certificate shall be recorded

15

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

16

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

17

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

18

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

19

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

20

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

21

Assessment Board Law, shall continue to be subject to this

22

chapter.

23

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

24

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

25

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

26

purposes shall be designated in accordance with this chapter,

27

and the assessment and valuation thereof shall be done only in

28

accordance with this chapter and by the officers designated in

29

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

30

chapter elects by ordinance to adopt an established

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1

predetermined ratio different from that used by the county, then

2

the city shall apply the ratio selected to the actual valuation

3

supplied by the county to determine assessed value for tax

4

purposes. The established predetermined ratio selected by the

5

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

6

set at any value up to and including the actual valuation

7

supplied by the county.

8

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

9

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

10

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

11

adopt an established predetermined ratio different from that

12

used by the county.

13

Section 2.  Part VII of Title 53 is amended by adding a

14

subpart to read:

15

SUBPART D

16

EMPLOYMENT AND EMPLOYEES

17

Chapter

18

91.  Municipal Pensions

19

CHAPTER 91

20

MUNICIPAL PENSIONS

21

Subchapter

22

A.  (Reserved)

23

B.  Cities of the Second Class

24

SUBCHAPTER A

25

(RESERVED)

26

SUBCHAPTER B

27

CITIES OF THE SECOND CLASS

28

Sec.

29

9111.  Scope of subchapter.

30

9112.  Deposits of certain proceeds.

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1

9113.  Timing of transfer of administration of pension system

2

fund.

3

§ 9111.  Scope of subchapter.

4

This subchapter shall apply to pensions in cities of the

5

second class.

6

§ 9112.  Deposits of certain proceeds.

7

Notwithstanding the provisions of section 902(a)(2) of the

8

act of December 18, 1984 (P.L.1005, No.205), known as the

9

Municipal Pension Plan Funding Standard and Recovery Act, in

10

order to exercise the additional taxing authority granted under

11

that section, net proceeds of the lease or sale of a city of a

12

second class' parking authority garages must be deposited as

13

follows:

14

(1)  into the city's municipal pension system fund; or

15

(2)  with the Pennsylvania Municipal Retirement System

16

and credited to the city's account in the event the

17

administration of the city's municipal pension system fund

18

has been transferred to the Pennsylvania Municipal Retirement

19

System under section 902(c) of the Municipal Pension Plan

20

Funding Standard and Recovery Act.

21

§ 9113.  Timing of transfer of administration of pension system

22

fund.

23

Notwithstanding the provisions of section 902(c) of the

24

Municipal Pension Plan Funding Standard and Recovery Act, if the

25

administration of a city of the second class' municipal pension

26

system fund is to be transferred to the Pennsylvania Municipal

27

Retirement System under that section, the transfer shall be

28

accomplished by October 30, 2011.

29

Section 3.  If a city of the third class accepts 53 Pa.C.S.

30

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

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1

assessor who are employed in the office of the county assessor

2

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

3

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

4

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

5

Law, relating to compulsory membership, file an election in

6

writing with the county commissioners and the city pension board

7

within one year after they become county employees to retain

8

their membership in the city pension or retirement system. The

9

county shall deduct from the employees' salaries the amounts of

10

their contributions to the pension or retirement system of the

11

city and pay the deductions to the city pension or retirement

12

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

13

section may not thereafter elect to become a member of the

14

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

15

of the city pension or retirement system until retirement.

16

Section 4.  The following provisions of Title 53 shall not

17

affect an agreement or agreed to assessment practice actively in

18

place in a county on January 28, 2007:

19

(1)  Section 8801(b)(2).

20

(2)  Section 8811(b)(5).

21

(3)  Section 8842(b)(2).

22

Section 5.  Repeals are as follows:

23

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

24

absolutely:

25

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

26

referred to as the Third Class County Assessment Board

27

Law.

28

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

29

known as The Fourth to Eighth Class and Selective County

30

Assessment Law.

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1

(iii)  Sections 1770.3 and 1770.9 of the act of

2

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

3

Code.

4

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

5

The General County Assessment Law, is repealed insofar as it

6

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

7

seventh and eighth class counties.

8

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

9

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

10

Section 6.  The following apply:

11

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

12

of the following:

13

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

14

referred to as the Third Class County Assessment Board

15

Law.

16

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

17

known as The Fourth to Eighth Class and Selective County

18

Assessment Law.

19

(iii)  Sections 1770.3 and 1770.9 of the act of

20

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

21

Code.

22

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

23

all activities initiated under the statutory provisions

24

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

25

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

26

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

27

made under the statutory provisions referred to in paragraph

28

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

29

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

30

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

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1

Contracts, obligations and collective bargaining agreements

2

entered into under the statutory provisions referred to in

3

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

4

the statutory provisions referred to in paragraph (1).

5

Section 7.  This act shall take effect as follows:

6

(1)  The addition of 53 Pa.C.S. Pt. VII Subpt. D shall

7

take effect immediately.

8

(2)  This section shall take effect immediately.

9

(3)  The remainder of this act shall take effect January

10

1, 2011.

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