PRINTER'S NO. 1847
No. 1525 Session of 1997
INTRODUCED BY VAN HORNE, WALKO, DERMODY, MICHLOVIC, GIGLIOTTI,
ROBINSON, TRELLO, LEVDANSKY, ITKIN, READSHAW AND LAUGHLIN,
MAY 19, 1997
REFERRED TO COMMITTEE ON URBAN AFFAIRS, MAY 19, 1997
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," providing for
9 auxiliary boards and for their powers and duties.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 1.1 of the act of June 21, 1939 (P.L.626,
13 No.294), referred to as the Second Class County Assessment Law,
14 is amended by adding a definition to read:
15 Section 1.1. The following words and phrases when used in
16 this act shall have, unless the context clearly indicates
17 otherwise, the meanings given to them in this section:
18 "Auxiliary appeal board" shall mean an auxiliary board of
19 assessment appeals created under section 2.
20 * * *
21 Section 2. Sections 2 and 4 of the act are amended by adding
1 subsections to read:
2 Section 2. * * *
3 (f) (1) In conjunction with a county-wide revision of
4 assessments involving either a change in the established
5 predetermined ratio or revaluing the properties and applying the
6 predetermined ratio, the county commissioners may create up to
7 four temporary auxiliary appeal boards, each to be known as an
8 auxiliary appeal board.
9 (2) The county commissioners shall establish the term of
10 existence of an auxiliary appeal board, not to exceed eighteen
11 (18) months.
12 (3) An auxiliary appeal board shall be composed of seven
13 members who shall be appointed by the county commissioners to
14 serve for the time that the auxiliary appeal board is in
15 existence.
16 (4) Members of an auxiliary appeal board shall be competent
17 and qualified residents of the county.
18 (5) Vacancies on an auxiliary appeal board shall be filled
19 by appointment by the county commissioners for the duration of
20 the auxiliary appeal board's existence. The unavailability of a
21 member of a board for a scheduled hearing for which an alternate
22 member may be appointed under subsection (g) shall not be
23 considered a vacancy on the board.
24 (6) The salary of members of an auxiliary appeal board shall
25 be fixed by the salary board of the county. The authority of an
26 auxiliary appeal board shall be limited to hearing and
27 determining appeals from assessments in accordance with the
28 provisions of this act and the rules and regulations established
29 pursuant to section 4.
30 (7) After one or more auxiliary appeal boards have been
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1 established under this section, additional auxiliary appeal
2 boards may be established only in conjunction with a succeeding
3 county-wide revision of assessments.
4 (g) (1) In addition to the appointment of three members to
5 each auxiliary appeal board created under subsection (f), the
6 county commissioners may appoint no more than eight alternate
7 members, each of whom may serve, as directed by the Board of
8 Property Assessment, Appeals and Review, on any auxiliary appeal
9 board in the event that a member of an auxiliary appeal board is
10 unavailable for a scheduled hearing by reason of being absent,
11 having a conflict or being disqualified.
12 (2) Alternate members shall be appointed for the same length
13 of time as any auxiliary appeal board is in existence.
14 (3) Any salary of alternate members shall be fixed by the
15 salary board of the county when serving on an auxiliary appeal
16 board.
17 (4) An alternate member shall have the same authority as a
18 member appointed under subsection (f) to participate in the
19 hearing and determination of appeals from assessments after a
20 county-wide revision of assessments.
21 Section 4. The Board of Property Assessment, Appeals and
22 Review shall have power and its duty shall be:
23 * * *
24 (h) (1) Subject to the approval of the county
25 commissioners, the board may adopt, amend, alter and rescind
26 rules and regulations for the administration of and conduct of
27 business and proceedings for itself and auxiliary appeal boards.
28 (2) The rules and regulations may require a witness
29 providing testimony at a hearing relative to any aspect of the
30 value of the real estate which is the subject of the assessment
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1 or reassessment appeal to disclose, under oath, whether any
2 compensation paid for the testimony is contingent on the result
3 obtained.
4 (3) The rules and regulations shall be in writing and shall
5 be a public record open to examination, inspection and copying
6 under the act of June 21, 1957 (P.L.390, No.212), referred to as
7 the "Right-to-Know Law."
8 Section 3. This act shall take effect immediately.
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