PRINTER'S NO. 107
No. 99 Session of 1997
INTRODUCED BY CLYMER, 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 additions and revisions to duplicates.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 1770.1 of the act of August 9, 1955
9 (P.L.323, No.130), known as The County Code, amended July 22,
10 1970 (P.L.547, No.187), is amended to read:
11 Section 1770.1. Additions and Revisions to Duplicates.--
12 Whenever in any county there is any construction of a building
13 or buildings not otherwise exempt as a dwelling after January
14 first of any year, and such building is not included in the tax
15 duplicate of the county, the authority responsible for
16 assessments in the county shall, upon the request of the board
17 of county commissioners, cause to be inspected and reassessed,
18 subject to the right of appeal and adjustment provided by the
19 act of Assembly under which assessments are made, all taxable
1 property in the county to which major improvements have been
2 made after January first, and to give notice of such
3 reassessments within ten days to the authority responsible for
4 assessments, the county commissioners and the property owner.
5 Such property shall then be added to the duplicate and shall be
6 taxable for county purposes at the reassessed valuation for that
7 proportionate part of the fiscal year of the county remaining
8 after the property was improved. Any improvement made during the
9 month shall be computed as having been made on the [first of the
10 month] day the improvement was completed. A certified copy of
11 the additions or revisions to the duplicate shall be furnished
12 by the board of county commissioners to the proper tax collector
13 for the county and, within ten days thereafter, the tax
14 collector shall notify the owner of the property of the taxes
15 due the county.
16 Whenever an assessment is made for a portion of a year as
17 above provided, the same shall be added to the duplicate of the
18 following or succeeding year unless the value of the
19 improvements has already been included in said duplicate.
20 Section 2. This act shall take effect in 60 days.
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