PRIOR PRINTER'S NO. 2211 PRINTER'S NO. 2501
No. 1774 Session of 1989
INTRODUCED BY BATTISTO AND BIRMELIN, JUNE 27, 1989
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
OCTOBER 3, 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 SECTIONS 702 AND 704 OF THE act of <--
27 May 21, 1943 (P.L.571, No.254), known as The Fourth to Eighth
1 Class County Assessment Law, is amended by adding a subsection <--
2 ARE AMENDED BY ADDING SUBSECTIONS to read: <--
3 SECTION 702. APPEAL HEARINGS.--* * * <--
4 (C.1) WHEN A COUNTY HAS EFFECTED A COUNTYWIDE REVISION OF
5 THE ASSESSMENT WHICH WAS USED TO DEVELOP THE COMMON LEVEL RATIO
6 LAST DETERMINED BY THE STATE TAX EQUALIZATION BOARD, THE
7 FOLLOWING SHALL APPLY:
8 (1) IF A COUNTY PERFORMS A COUNTYWIDE REVISION OF
9 ASSESSMENTS BY APPLYING A COMMON MULTIPLIER TO THE ASSESSED
10 VALUES, THE BOARD SHALL APPLY SUCH MULTIPLIER TO THE COUNTY'S
11 COMMON LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON
12 LEVEL RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
13 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
14 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
15 ESTABLISHED PREDETERMINED RATIO, THE BOARD SHALL UTILIZE THE
16 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
17 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
18 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
19 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
20 RESULTING FROM THE REVISION OF ASSESSMENTS.
21 * * *
22 Section 704. Appeal to Court from Order of Board; Collection
23 Pending; Appeal; Payment into Court.--* * *
24 (c.1) When a county has effected a countywide revision of
25 the assessment which was used to develop the common level ratio
26 last determined by the State Tax Equalization Board, the
27 following shall apply:
28 (1) If a county performs a countywide revision of
29 assessments by applying a common multiplier to the assessed
30 values, the court shall apply such multiplier to the county's
19890H1774B2501 - 2 -
1 common level ratio to establish the certified revised common
2 level ratio for the year in which the assessment was revised.
3 (2) If the county performs a countywide revision of
4 assessments by revaluing the properties and applying a AN <--
5 ESTABLISHED predetermined ratio, the court shall utilize the
6 established predetermined ratio instead of the common level
7 ratio for the year in which the assessment was revised AND UNTIL <--
8 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
9 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
10 RESULTING FROM THE REVISION OF ASSESSMENTS.
11 * * *
12 Section 2. This act shall be applicable to any countywide
13 revision of assessments which took effect on or after January 1,
14 1988.
15 Section 3. This act shall take effect immediately.
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