PRINTER'S NO. 1509
No. 1315 Session of 1999
INTRODUCED BY ROBERTS, YOUNGBLOOD, DALEY AND SERAFINI, APRIL 15, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 15, 1999
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 permanent records system. 23 The General Assembly of the Commonwealth of Pennsylvania 24 hereby enacts as follows: 25 Section 1. Section 306(a) of the act of May 21, 1943 26 (P.L.571, No.254), known as The Fourth to Eighth Class County 27 Assessment Law, amended May 31, 1955 (P.L.110, No.34), is
1 amended to read: 2 Section 306. Permanent Records System.--(a) It shall be the 3 duty of the board not later than January 1, 1958 to establish, 4 through its chief assessor and staff, a permanent records 5 system, and thereafter to keep it current, consisting of-- 6 (1) Tax maps of the entire county drawn to scale or aerial 7 maps, which maps shall indicate all property and lot lines, set 8 forth dimensions or areas, indicate whether the land is 9 improved, and identify the respective parcels or lots by a 10 system of numbers or symbols and numbers whereby the ownership 11 of such parcels and lots can be ascertained by reference to the 12 property record cards and property owner's index. 13 (2) Property record cards arranged geographically according 14 to the location of property on the tax maps, which cards shall 15 set forth the location and description thereof, the acreage or 16 dimensions, description of improvements, if any, the owner's 17 name, address and date of acquisition, the purchase price, if 18 any, set forth in the deed of acquisition, the assessed 19 valuation, and the identifying number or symbol and number shown 20 on the tax map. 21 (2.1) Records of real property assessments, which shall 22 include a complete survey of each parcel of ground and each 23 building and other improvement in the county. Each record shall 24 show in detail the description, character and size of the land 25 and buildings and other improvements, together with the name and 26 address of the owner or owners, and the amounts for which the 27 land, buildings and improvements, respectively, stand assessed, 28 and the basis upon which the assessments were made. The records 29 shall be set up as soon as is feasible after the effective date 30 of this clause and shall be in such form as the board 19990H1315B1509 - 2 -
1 determines. After the records have been completed, any change in 2 the physical condition of the land, buildings or improvements of 3 any parcel, any division of a parcel, any change in ownership 4 and any change in the assessed valuation shall be noted on the 5 records. Any taxable inhabitant of the county shall have the 6 right, at any time during office hours, to examine the records. 7 The board shall prescribe the duties of the assessors in 8 connection with the establishment and maintenance of the 9 records. 10 (3) Property owner's index consisting of an alphabetical 11 listing of all property owners, setting forth brief descriptions 12 of each parcel or lot owned and cross-indexed with the property 13 record cards and the tax map. 14 * * * 15 Section 2. This act shall take effect in 60 days. B3L53DMS/19990H1315B1509 - 3 -