1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statues, in general provision of consolidated
3county assessment, further providing for short title and
4scope of chapter; and in boards and appeals to court, further
5providing for appeals by taxing authorities.

6The General Assembly of the Commonwealth of Pennsylvania
7hereby enacts as follows:

8Section 1. Sections 8801 and 8855 of Title 53 of the
9Pennsylvania Consolidate Statutes are amended to read:

10§ 8801. Short title and scope of chapter.

11(a) Short title.--This chapter shall be known and may be
12cited 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,
16fifth, sixth, seventh and eighth classes of the
17Commonwealth.

18(ii) Cities that elect to become subject to this
19chapter in accordance with section 8868 (relating to

1optional use by cities).

2(2) In addition to the applicability under paragraph
3(1), the following provisions apply to counties of the first
4and second class:

5(i) Section 8811(b)(5) (relating to subjects of
6local taxation).

7(ii) Section 8842(b)(2) (relating to valuation of
8property).

9(iii) Section 8855 (relating to appeals by taxing
10districts).

11§ 8855. Appeals by taxing districts.

12[A] (a) General rule.--Subject to the provisions of 
13subsection (b), a taxing district shall have the right to appeal
14any assessment within its jurisdiction in the same manner,
15subject to the same procedure and with like effect as if the
16appeal were taken by a taxable person with respect to the
17assessment, and, in addition, may take an appeal from any
18decision of the board or court of common pleas as though it had
19been a party to the proceedings before the board or court even
20though it was not a party in fact. A taxing district authority
21may intervene in any appeal by a taxable person under section
228854 (relating to appeals to court) as a matter of right.

23(b) Basis of appeals.--A taxing district may appeal the
24assessment only if one of the following factors applies:

25(1) The appeal is from an assessment established during
26a countywide reassessment and the appeal is filed not later
27than the first day of September of the taxable year following
28the year for which the newly established values from the
29countywide reassessment shall take effect.

30(2) The appeal is from a change in the assessed value

1pursuant to section 8817 (relating to changes in assessed
2valuation).

3Section 2. This act shall take effect in 60 days.