PRINTER'S NO. 1848
No. 1526 Session of 1997
INTRODUCED BY MICHLOVIC, WALKO, VAN HORNE, DERMODY, ROBINSON,
GIGLIOTTI, TRELLO, LEVDANSKY, ITKIN, READSHAW, LAUGHLIN AND
COWELL, 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," further
9 providing for assessors.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 9 of the act of June 21, 1939 (P.L.626,
13 No.294), referred to as the Second Class County Assessment Law,
14 amended November 26, 1982 (P.L.758, No.213) and December 13,
15 1982 (P.L.1186, No.272), is amended to read:
16 Section 9. (a) The assessors shall make such assessments
17 and valuations of subjects of taxation each year preceding the
18 triennial assessment in such counties, and shall file the same
19 with the board on or before the first Monday of September of
20 such year.
21 (b) Assessment of occupation after being once fixed shall
1 not be changed during the triennium, except by the board upon
2 the appearance and affidavit of the taxpayer. The assessor
3 shall, in the year immediately preceding the regular triennial
4 assessment, make occupational assessments for all of those in
5 his territory who have become of age since the creation of the
6 last assessment and all of those who have moved into the
7 territory since the creation of the last assessment.
8 (c) The county and each city, borough, incorporated town,
9 township and school district may, by ordinance or resolution,
10 exempt any person whose total income from all sources is less
11 than five thousand dollars ($5,000) per annum, from its
12 occupation tax or any portion thereof. Each taxing authority may
13 adopt regulations for the processing of claims for exemption.
14 (d) Assessors shall have no authority to negotiate increases
15 or reductions in real property assessments with property owners.
16 Such increases or reductions may be made only by the board under
17 section 10. Upon petition of a taxing body adversely affected by
18 such a negotiated reduction in a real property assessment, the
19 court of common pleas shall void the reduction.
20 Section 2. This act shall take effect in 60 days.
D1L53MRD/19970H1526B1848 - 2 -