(1) A taxing district shall have the right to appeal any
assessment within its jurisdiction in the same manner,
subject to the same procedure and with like effect as if the
appeal were taken by a taxable person with respect to the
assessment, and, in addition, may take an appeal from any
decision of the board or court of common pleas as though it
had been a party to the proceedings before the board or court
even though it was not a party in fact.
(2) A taxing district [authority] may intervene in any
appeal by a taxable person under section 8854 (relating to
appeals to court) as a matter of right.
(b) Basis of appeals.--
(1) A taxing district may not appeal the assessment of
property based on the following:
(i) purchase or sale of the property;
(ii) purchase or sale of a partial or total interest
in the entity holding legal title to the property;
(iii) financing or refinancing of the property; or
(iv) investments in the property as follows:
(A) investments that affect the safety elements
of the property, including, but not limited to,
operating, lighting, alarm and suppression systems
and devices related to fire and security; or
(B) investments as required by fair housing or
disability laws and regulations.
(2) A taxing district has the right to appeal an
assessment under section 8855.1 (relating to standards of
redress in appeals) only when one or more of the following
are met:
(i) the appeal is from an assessment created during
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