PRINTER'S NO. 267
No. 270 Session of 2001
INTRODUCED BY McCALL, GEORGE, DeWEESE, M. COHEN, COLAFELLA,
CALTAGIRONE, COY, GRUCELA, HORSEY, LAUGHLIN, ROBERTS, SHANER,
TIGUE, WOJNAROSKI AND YOUNGBLOOD, JANUARY 29, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 29, 2001
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," further providing for board membership.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 301 of the act of May 21, 1943 (P.L.571,
26 No.254), known as The Fourth to Eighth Class County Assessment
27 Law, amended June 30, 1969 (P.L.103, No.39), is amended to read:
1 Section 301. Board Membership.--(a) In each county there is
2 hereby created a "Board of Assessment Appeals," hereinafter
3 referred to as the board. Except as hereinafter provided in this
4 section for appointment of members, the board shall be composed
5 of the three county commissioners in each county. In each county
6 of the fourth, fifth, sixth, seventh or eighth class the county
7 commissioners may appoint a board consisting of three members to
8 serve for terms which shall expire concurrently with the terms
9 of the county commissioners making the appointment. No more than
10 two such appointed members shall be members of the same
11 political party. Vacancies happening in such office in any
12 county of the fourth, fifth, sixth, seventh or eighth class
13 shall be filled by appointment by the county commissioners for
14 the unexpired terms. The salary of the members of the board in
15 any county of the fourth, fifth, sixth, seventh or eighth class
16 shall be fixed by the salary board of the county.
17 (b) During a year in which a county of the fourth, fifth,
18 sixth, seventh or eighth class is undergoing a reassessment, the
19 county commissioners may appoint temporary boards of assessment
20 appeals as necessary to provide prompt hearings to appellants
21 from reassessment of their properties.
22 Section 2. This act shall take effect in 60 days.
A11L53RLE/20010H0270B0267 - 2 -