PRINTER'S NO. 1133
No. 963 Session of 2003
INTRODUCED BY ROBERTS, HORSEY, McCALL, MELIO, THOMAS, TIGUE AND
WASHINGTON, MARCH 25, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 25, 2003
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing for appeal to court from
11 assessments.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 518.1 of the act of May 22, 1933
15 (P.L.853, No.155), known as The General County Assessment Law,
16 amended May 26, 1988 (P.L.409, No.69), is amended to read:
17 Section 518.1. Appeal to Court from Assessments; Collection
18 Pending Appeal; Payment into Court; Refunds.--(a) Any owner of
19 real estate or taxable property in this Commonwealth, who may
20 feel aggrieved by the last or any future assessment or valuation
21 of his real estate or taxable property, may appeal from the
22 decision of the county commissioners, acting as a board of
1 revision, or the board of revision of taxes, or the board for
2 the assessment and revision of taxes, or the Board of Property
3 Assessment, Appeals and Review, in counties of the second class,
4 as the case may be, to the court and, thereupon, the court shall
5 proceed, at the earliest convenient time to be by them
6 appointed, of which notice shall be given to the county
7 commissioners, acting as a board of revision, or the board of
8 revision of taxes, or the board for the assessment and revision
9 of taxes, or the Board of Property Assessment, Appeals and
10 Review, in counties of the second class, as the case may be, to
11 hear the said appeal and the proofs in the case and to make such
12 orders and decrees touching the matter complained of as to the
13 judges of said court may seem just and equitable having due
14 regard to the valuation and assessment made of other real estate
15 in such county or city, the costs and attorney fees of the
16 appeal and hearing to be [apportioned or paid as the court may
17 direct] paid by the county if the owner of the real estate or
18 taxable property succeeds on the merits: Provided, however, That
19 the appeal shall not prevent the collection of the taxes
20 complained of, but in case the same shall be reduced, then the
21 excess shall be returned to the person or persons who shall have
22 paid the same: And provided further, That the appellant may pay
23 the amount of the tax alleged to be due by reason of the
24 assessment appealed from to the tax collector, under protest in
25 writing, in which case when the tax is paid over to the taxing
26 district, it shall be the duty of the tax collector to notify
27 the taxing district of such payment under protest by delivering
28 to it the protest in writing. Whereupon, the taxing district
29 with the exception of cities of the second class and school
30 districts of the first class A within such counties shall be
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1 required to segregate twenty-five per centum (25%) of the amount
2 of the tax paid over, and shall deposit the same in a separate
3 account in the depository in which the funds of the taxing
4 district are deposited, and shall not be permitted to expend any
5 portion of such segregated amount, unless it shall first
6 petition the court alleging that such segregated amount is
7 unjustly withheld. Thereupon, the court shall have power to
8 order the use by the taxing district of such portion of such
9 segregated amount as shall appear to said court to be reasonably
10 free from dispute, and the remainder of the segregated amount
11 shall be held segregated by the taxing district pending the
12 final disposition of the appeal: Provided further, That upon
13 final disposition of the appeal the amount found to be due the
14 appellant as a refund, together with interest thereon and any
15 costs and attorney fees awarded by the court to the appellant,
16 shall also be a legal set off or credit against any taxes
17 assessed against appellant by the same taxing district and where
18 a taxing district alleges that it is unable to thus credit all
19 of such refund in one year, the court, upon application of
20 either party, shall determine over what period of time such
21 refund shall be made, and shall fix the amount thereof which
22 shall be credited in any year or years. This proviso shall be
23 construed to apply to all refunds that are now due, or may
24 hereafter become due, as the result of appeals from assessments
25 that have not been finally determined or adjusted at the time
26 this act takes effect regardless whether there has been a
27 payment of any moneys into court or to the tax collector under
28 written protest.
29 (b) If a taxpayer has filed an appeal from an assessment, so
30 long as the appeal is pending before the board or before a court
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1 on appeal from the determination of the board, as provided by
2 statute, the appeal will also be taken as an appeal by the
3 taxpayer on the subject property for any valuation for any
4 assessment subsequent to the filing of such appeal with the
5 board and prior to the determination of the appeal by the board
6 or the court. This provision shall be applicable to all pending
7 appeals as well as future appeals.
8 (c) Appeals to courts of common pleas may be referred by
9 such courts to boards of arbitrators under 42 Pa.C.S. Ch. 73
10 Subch. C (relating to judicial arbitration) or to boards of
11 viewers under 42 Pa.C.S. Ch. 21 Subch. E (relating to boards of
12 viewers) in accordance with rules and procedures prescribed by
13 such courts.
14 Section 2. This act shall take effect in 60 days.
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