PRINTER'S NO. 2211
No. 1774 Session of 1989
INTRODUCED BY BATTISTO AND BIRMELIN, JUNE 27, 1989
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 27, 1989
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 appeals from assessments
23 when there has been a countywide revision of assessments.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 704 of act of May 21, 1943 (P.L.571,
27 No.254), known as The Fourth to Eighth Class County Assessment
28 Law, is amended by adding a subsection to read:
1 Section 704. Appeal to Court from Order of Board; Collection
2 Pending; Appeal; Payment into Court.--* * *
3 (c.1) When a county has effected a countywide revision of
4 the assessment which was used to develop the common level ratio
5 last determined by the State Tax Equalization Board, the
6 following shall apply:
7 (1) If a county performs a countywide revision of
8 assessments by applying a common multiplier to the assessed
9 values, the court shall apply such multiplier to the county's
10 common level ratio to establish the certified revised common
11 level ratio for the year in which the assessment was revised.
12 (2) If the county performs a countywide revision of
13 assessments by revaluing the properties and applying a
14 predetermined ratio, the court shall utilize the established
15 predetermined ratio instead of the common level ratio for the
16 year in which the assessment was revised.
17 * * *
18 Section 2. This act shall be applicable to any countywide
19 revision of assessments which took effect on or after January 1,
20 1988.
21 Section 3. This act shall take effect immediately.
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