PRINTER'S NO. 70
No. 61 Session of 1997
INTRODUCED BY LLOYD, BELARDI, JAROLIN, SCHRODER, CLARK,
FAIRCHILD, BARD, E. Z. TAYLOR, STABACK, McCALL, BOSCOLA,
BATTISTO, MIHALICH AND CAPPABIANCA, JANUARY 28, 1997
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 28, 1997
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled
2 "An act relating to counties of the third, fourth, fifth,
3 sixth, seventh and eighth classes; amending, revising,
4 consolidating and changing the laws relating thereto,"
5 further providing for auxiliary boards of assessment appeals.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. The act of August 9, 1955 (P.L.323, No.130),
9 known as The County Code, is amended by adding a section to
10 read:
11 Section 1770.2. Appointment of Auxiliary Board of Assessment
12 Appeals.--(a) In conjunction with a countywide revision of
13 assessments involving either a change in the established
14 predetermined ratio or revaluing the properties and applying the
15 predetermined ratio, the county commissioners of a county of the
16 third, fourth, fifth, sixth, seventh or eighth class may,
17 notwithstanding any other provision of law to the contrary,
18 create up to four temporary auxiliary appeal boards, each to be
19 known as an auxiliary appeal board. The county commissioners
1 shall establish the term of existence for an auxiliary appeal
2 board not to exceed eighteen months. An auxiliary appeal board
3 shall be composed of three members who shall be appointed by the
4 county commissioners to serve for the time that the auxiliary
5 appeal board is in existence. Members of an auxiliary appeal
6 board shall be competent and qualified residents of the county.
7 Vacancies on an auxiliary appeal board shall be filled by
8 appointment by the county commissioners for the duration of the
9 auxiliary appeal board's existence. Any salary of members of an
10 auxiliary appeal board shall be fixed by the salary board of the
11 county. The authority of an auxiliary appeal board shall be
12 limited to hearing and determining appeals from assessments in
13 accordance with applicable provisions of law. After one or more
14 auxiliary appeal boards have been established in accordance with
15 this section, additional auxiliary appeal boards may be
16 established only in conjunction with a succeeding countywide
17 revision of assessments.
18 (b) Subject to the approval of the county commissioners, the
19 authority in the county responsible for assessment appeals may
20 adopt, amend, alter and rescind rules and regulations for the
21 administration of, and the conduct of business and proceedings
22 for, itself and for auxiliary appeal boards. The rules and
23 regulations may require a witness providing testimony at a
24 hearing relative to any aspect of the value of the real estate
25 which is the subject of the assessment or reassessment appeal to
26 disclose, under oath, whether any compensation paid for the
27 testimony is contingent on the result obtained. The rules and
28 regulations shall be in writing and shall be a public record
29 open to examination, inspection and copying in accordance with
30 the act of June 21, 1957 (P.L.390, No.212), referred to as the
19970H0061B0070 - 2 -
1 Right-to-Know Law.
2 (c) For the purpose of this section an "auxiliary appeal
3 board" shall mean an auxiliary board of assessment appeals in
4 counties of the third, fourth, fifth, sixth, seventh or eighth
5 class created in accordance with this section.
6 Section 2. This act shall take effect in 60 days.
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