PRINTER'S NO. 2733
No. 2084 Session of 1998
INTRODUCED BY GODSHALL, JANUARY 12, 1998
REFERRED TO COMMITTEE ON JUDICIARY, JANUARY 12, 1998
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 appeal hearings by board 23 of assessment appeals. 24 The General Assembly of the Commonwealth of Pennsylvania 25 hereby enacts as follows: 26 Section 1. Section 702(a) of the act of May 21, 1943 27 (P.L.571, No.254), known as The Fourth to Eighth Class County 28 Assessment Law, amended December 13, 1982 (P.L.1173, No.270), is
1 amended to read: 2 Section 702. Appeal Hearings.--(a) The board shall meet for 3 the hearing of appeals and shall continue to meet for such 4 purpose from time to time, until all appeals have been heard and 5 acted upon. All appeals other than appeals brought under section 6 701(a.1) shall be acted upon not later than the last day of 7 October. When an appeal has been filed, the board shall notify 8 each person and each taxing district having an interest therein, 9 of the time and place where he shall appear for the purpose of 10 being heard, by depositing such notice in the mail, addressed to 11 such person at the address designated in the statement of 12 intention to appeal, not later than the twentieth day preceding 13 the day designated in the notice for such appearance. All 14 hearings on appeals before the board shall be open to the public 15 and shall be conducted in accordance with regulations prescribed 16 by the board. Any person may appear and be heard, either in 17 person [or], by counsel[.], or by an attorney-in-fact under a 18 power of attorney signed by a person who has the right to appeal 19 to the board. Representation by an attorney-in-fact shall not be 20 construed as the unauthorized practice of law. The appeal of a 21 property assessment decision from the board to the court of 22 common pleas shall be a de novo proceeding. Any political 23 subdivision having an interest in the assessment may appear and 24 be heard, either by its solicitor or counsel specially engaged 25 for such purpose. 26 * * * 27 Section 2. This act shall take effect in 60 days. L19L53DMS/19980H2084B2733 - 2 -