PRINTER'S NO. 191
No. 195 Session of 1999
INTRODUCED BY O'PAKE, STAPLETON AND EARLL, JANUARY 25, 1999
REFERRED TO LOCAL GOVERNMENT, JANUARY 25, 1999
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," further providing for assessment appeals; and
17 providing for changes in assessment.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 8(c) of the act of June 26, 1931
21 (P.L.1379, No.348), referred to as the Third Class County
22 Assessment Board Law, amended April 22, 1997 (P.L.70, No.4), is
23 amended to read:
24 Section 8. * * *
25 (c) Any person aggrieved by any assessment, whether or not
1 the value thereof shall have been changed since the preceding
2 annual assessment, or any taxing district having an interest
3 therein, may appeal to the board for relief. Any person or such
4 taxing district desiring to make an appeal shall, on or before
5 the first day of September, file with the board an appeal, in
6 writing, setting forth:
7 (1) The assessment or assessments by which such person feels
8 aggrieved;
9 (2) The address to which the board shall mail notice of the
10 time and place of hearing.
11 For the purpose of assessment appeals under this act, the term
12 "person" shall include, in addition to that provided by law, a
13 group of two or more persons acting on behalf of a class of
14 persons similarly situated with regard to the assessment. For
15 the purpose of assessment appeal under this act, in counties of
16 the third class, the rules and regulations adopted by the board,
17 pursuant to section 5, may establish additional criteria for a
18 group of two or more persons to act on behalf of a class,
19 including, but not limited to, specifying a date or time by
20 which any person desiring to be a member of a class must file a
21 written election with the board.
22 * * *
23 Section 2. This act shall take effect in 60 days.
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