PRINTER'S NO. 204
No. 210 Session of 1999
INTRODUCED BY GERLACH, MOWERY, WAUGH, MELLOW, WOZNIAK AND FUMO,
JANUARY 25, 1999
REFERRED TO FINANCE, JANUARY 25, 1999
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing for definitions, for
11 application and construction, for subjects of local taxation,
12 for tax assessors, for triennial and inter-triennial
13 assessments and for revisions and appeals; providing for
14 optional assessment revision process, for quality assessment
15 targets, for administrative review, for appeals to the Board
16 of Assessment Revisions and for appeals to courts of common
17 pleas; and further providing for repeals.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
21 No.155), known as The General County Assessment Law, amended
22 December 14, 1967 (P.L.846, No.369) and December 13, 1982
23 (P.L.1160, No.268), is amended to read:
24 Section 102. Definitions.--The following words and phrases
25 shall, for the purpose of this act, have the meanings
1 respectively ascribed to them in this section, except where the
2 context clearly indicates a different meaning:
3 "Assessors" [and "elected assessors" shall mean the assessors
4 for county tax purposes elected in wards, boroughs, towns and
5 townships in counties of the fourth, fifth, sixth, seventh and
6 eighth classes.
7 "Appointed assessors"] shall mean the assessors appointed by
8 the board of revision of taxes in counties of the first class,
9 and the subordinate assessors appointed by the board for the
10 assessment and revision of taxes in counties of the second[,]
11 and second A [and third] classes.
12 "Base year" shall mean the year upon which real property
13 market values are based for the most recent county-wide revision
14 of assessment of real property, or other prior year upon which
15 the market value of all real property of the county is based.
16 Real property market values shall be equalized within the county
17 and any changes by the board of revision of taxes or board for
18 the assessment and revision of taxes shall be expressed in terms
19 of such base year values.
20 "Board [of revision of taxes]" shall mean the [board of
21 revision of taxes] Board of Revision of Taxes, in counties of
22 the first class[.
23 "Board for the assessment and revision of taxes" shall mean
24 the board for the assessment and revision of taxes]; the Board
25 of Property Assessment, Appeals and Review, in counties of the
26 second[, second A and third classes.] class; or the Board of
27 Assessment Appeals, in counties of the second A class.
28 "Common level ratio" shall mean the ratio of assessed value
29 to current market value used generally in the county as last
30 determined by the State Tax Equalization Board pursuant to the
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1 act of June 27, 1947 (P.L.1046, No.447), referred to as the
2 State Tax Equalization Board Law.
3 "County commissioners" means the board of county
4 commissioners or other similar body in home rule charter
5 counties.
6 "Established predetermined ratio" shall mean the ratio of
7 assessed value to market value established by the board of
8 county commissioners and uniformly applied in determining
9 assessed value in any year.
10 "Political subdivision" shall mean a county, city, borough,
11 incorporated town, township, school district, vocational school
12 district or county institution district, or a home rule
13 municipality which has adopted a charter under the act of April
14 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and
15 Optional Plans Law."
16 "Report" shall mean a letter, memorandum or other similar
17 writing.
18 "Spot reassessment" shall mean the reassessment of property
19 which is not conducted as part of a county-wide review of
20 assessments and which creates, sustains or increases
21 disproportionality among properties' assessed values.
22 Section 2. Sections 104 and 105 of the act are amended to
23 read:
24 Section 104. Application of Act.--Except as otherwise in
25 this act specifically limited, this act shall apply in [all of
26 the counties of the Commonwealth] each county of the first,
27 second or second A class, whether governed in accordance with
28 its county classification or in accordance with a home rule
29 charter.
30 Section 105. Saving Clause; Construction.--The provisions of
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1 this act so far as they are the same as those of existing laws
2 are intended as a continuation of such laws, and not as new
3 enactments.
4 The repeal by this act of any act of Assembly, or part
5 thereof, shall not revive any act, or part thereof, heretofore
6 repealed or superseded.
7 All local acts of Assembly applying to particular counties or
8 political subdivisions thereof, and not heretofore repealed,
9 shall continue in force, and any provisions of this act
10 inconsistent therewith shall not apply to the counties or
11 political subdivisions thereof affected by such local laws. The
12 reenactment by this act of any act of Assembly, or part thereof,
13 that has heretofore been repealed by any local act of Assembly,
14 in so far as it applied to a particular county or political
15 subdivision thereof, shall not revive or extend the provisions
16 so reenacted to such county or political subdivision thereof.
17 Whenever the provisions of this act are inconsistent with any
18 law relating to or administered by any board [of revision of
19 taxes, or board for the assessment and revision of taxes,] in
20 counties of the first, second or [third] second A class, the
21 laws relating to and administered by such boards, and not
22 included in this act, shall apply, and the inconsistent
23 provisions of this act shall not apply to such classes of
24 counties[, but shall be in full force as to all other classes of
25 counties, except as affected by local laws].
26 The provisions of this act shall not affect any act done,
27 liability incurred, or right accrued or vested, or affect any
28 suit, proceeding or prosecution pending or to be instituted to
29 enforce any right or penalty or punish any offense under the
30 authority of any act of Assembly repealed by this act.
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1 Any person holding office under any act of Assembly repealed
2 by this act shall continue to hold such office until the
3 expiration of the term thereof, subject to the conditions
4 attached to such office prior to the passage of this act.
5 Section 3. Section 201(b) of the act, amended February 18,
6 1982 (P.L.79, No.28), is amended to read:
7 Section 201. Subjects of Taxation Enumerated.--The following
8 subjects and property shall, as hereinafter provided, be valued
9 and assessed, and subject to taxation for all county, city,
10 borough, town, township, school and poor purposes at the annual
11 rate:
12 * * *
13 (b) All salaries and emoluments of office, all offices, and
14 posts of profit, professions, trades and occupations, except the
15 occupation of farmer, and all persons over the age of eighteen
16 years who do not follow any occupation or calling, as well of
17 unnaturalized foreign-born persons who shall have resided within
18 this Commonwealth for one whole year, as citizens of this
19 Commonwealth: Provided, That whenever a person, other than a
20 Federal employe, not taxable under the provision of this clause,
21 is disfranchised from voting because he cannot be lawfully
22 assessed for a county or State tax, it shall be lawful for the
23 county commissioners to assess the occupation of such persons
24 for county taxation purposes, in the manner provided by this act
25 for such assessments. The provisions of this clause shall not
26 apply to counties of the second and [third class, or to any
27 other county, the county commissioners] second A classes, the
28 county commissioners of which shall by resolution determine not
29 to levy a tax on trades, occupations, professions and persons
30 who follow no occupation or calling, nor shall the provisions of
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1 this clause apply to cities of the second and second A class, or
2 to school districts.
3 * * *
4 Section 4. Section 202 of the act, amended July 2, 1941
5 (P.L.219, No.99), is amended to read:
6 Section 202. Occupation Tax in Counties of the Second Class
7 [and Third Class] Abolished; Optional in Other Counties.--In
8 counties of the second [and third] class, the county tax on
9 trades, occupations and professions is hereby abolished. In all
10 other counties, except counties of the first class, the county
11 commissioners may by resolution determine not to levy a tax on
12 trades, occupations, professions and persons who follow no
13 occupation or calling. Such action may at any time, and in like
14 manner, be repealed and such tax be levied as theretofore.
15 Section 5. Sections 301, 302, 303 and 304 of the act are
16 amended to read:
17 Section 301. [Election of Assessors.--The qualified voters
18 of each ward in cities of the third class shall, at the
19 municipal election in the year one thousand nine hundred and
20 thirty-five, and every four years thereafter, vote for and elect
21 a properly qualified person, according to law, to act as county
22 assessor in each of said wards under the provisions of this act,
23 who shall serve for four years. All county assessors in
24 boroughs, towns, townships and wards thereof shall be elected at
25 the times and for the terms prescribed by existing laws.
26 This section does not apply in counties of the first, second
27 and third classes where assessors, under existing law, are
28 appointed.] Qualifications of Assessor.--Except in a county of
29 the first or second class, any person appointed as an assessor
30 shall meet the requirements of the act of April 16, 1992
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1 (P.L.155, No.28), known as the "Assessors Certification Act."
2 Section 302. Oath of Assessors.--The [elected and appointed]
3 assessors [of the several wards, townships, towns, boroughs and
4 districts, and, in townships of the first class, also the
5 assistant township assessors and assistant triennial assessors,]
6 shall, immediately on the receipt of the precept from the county
7 commissioners, or board [of revision of taxes, or board for the
8 assessment and revision of taxes], and before entering upon the
9 duties of their office, take and subscribe the following oath or
10 affirmation:
11 You do (swear or affirm) that you will support the
12 Constitution of the United States and the Constitution of
13 Pennsylvania, that you will, as assessor [for (ward, district,
14 borough, town or township)], use your utmost diligence and
15 ability to discover and ascertain all the property, real and
16 personal, [within your (ward, district, borough, town or
17 township),] and all other objects subject to taxation by the
18 laws of this Commonwealth, and take an accurate account of the
19 same; and that you will justly and honestly, to the best of your
20 judgment, assess and value every separate lot, piece or tract of
21 land, with the improvements thereon, and all personal property
22 made taxable by the laws of this Commonwealth, [within your
23 (ward, district, borough, town or township),] at the rate or
24 price which you shall, after due examination and consideration,
25 believe the same would sell for if sold singly and separately at
26 a bona fide sale, after full public notice; and that you will
27 assess all persons according to their correct offices and posts
28 of profit, trades and occupations; and that you will perform
29 your duty as assessor [of said (ward, district or township)]
30 with honesty and fidelity, according to the laws of this
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1 Commonwealth, without fear, favor or affection, hatred, malice
2 or ill will.
3 Section 303. Filing of Assessor's Oath.--It shall be the
4 duty of each [elected and appointed assessor and assistant
5 township and triennial] assessor to produce to the
6 commissioners, or board [of revision of taxes, or board for the
7 assessment and revision of taxes], of the county, within twenty
8 days after his [election or] appointment, a copy of the oath or
9 affirmation taken and subscribed by him as is hereinbefore
10 directed, and attested by the person before whom the same was
11 administered, which shall be filed by the commissioners, or said
12 boards, in their respective office.
13 Section 304. Vacancies in the Office of Assessor.--Whenever
14 an [elected assessor, or, in townships of the first class, an
15 assessor, assistant township] assessor [or assistant triennial
16 assessor,] refuses or neglects to qualify as required by law, or
17 refuses or neglects to receive the precept and books for the
18 triennial or other assessment, the county commissioners are
19 hereby authorized to appoint a suitable person to serve as
20 assessor on the eighth day after the time designated by this act
21 to begin the assessment.
22 [If the electors of any ward, borough, town or township shall
23 fail to choose an assessor, or, in townships of the first class,
24 an assistant township assessor or assistant triennial assessor,
25 at the time appointed by law, or if any person elected to such
26 office shall neglect or refuse to serve therein, or if any
27 vacancy shall happen therein by death or otherwise, the
28 commissioners of the county shall appoint a fit person to fill
29 the office, who shall serve until the expiration of the then
30 current term of such officer, and who shall have the same
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1 powers, be subject to the same penalties, and receive the same
2 compensation, as if he had been elected to such office.]
3 Section 6. Sections 305, 306, 307, 308, 309 and 310 of the
4 act are repealed.
5 Section 7. Section 401 of the act, amended December 14, 1967
6 (P.L.846, No.369), is amended to read:
7 Section 401. Issuing of Precepts and Return of Assessments
8 in Triennial Years.--(a) In counties of the first class, the
9 precepts to make annual assessments shall be issued to the
10 appointed assessors by the board [of revision of taxes], and
11 return thereof made as provided by existing law relating to the
12 board [of revision of taxes] in said counties;
13 (b) In counties of the second class, the precepts to make
14 triennial assessments and the precepts to make assessments in
15 the years between triennial assessments shall be issued to the
16 appointed assessors by the board [for the assessment and
17 revision of taxes] at such time as the board may prescribe, and
18 return thereof be made on or before the first Monday of November
19 as provided by existing law relating to the board [for the
20 assessment and revision of taxes] in said counties;
21 (c) In counties of the second A [and third] class, the
22 precepts to make triennial assessments shall be issued to the
23 appointed assessors by the board [for the assessment and
24 revision of taxes,] and return thereof made at such times as the
25 board shall determine in accordance with existing law relating
26 to the board for the assessment and revision of taxes in said
27 counties[;].
28 [(d) In counties of the fourth class, the county
29 commissioners shall issue the precepts to make triennial
30 assessments to the elected assessors of their respective
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1 townships, towns, boroughs and wards on or before the first day
2 of June, and the assessors are hereby required to complete the
3 said assessment and make their return not later than the first
4 day of September, one thousand nine hundred and thirty-three,
5 and triennially thereafter;
6 (e) In counties of the fifth, sixth, seventh and eighth
7 classes, the county commissioners shall issue the precepts to
8 make triennial assessments to the assessors of the respective
9 townships of the second class, towns, boroughs and wards on or
10 before the second Monday of September, and, to assessors in
11 townships of the first class, on or before the first day of
12 July, and the assessors are hereby required to complete the said
13 assessment and make their return not later than the thirty-first
14 day of December, one thousand nine hundred and thirty-three, and
15 triennially thereafter: Provided, That the county commissioners
16 of said counties may, at the time of issuing their precepts,
17 direct the return thereof to be made at any time before the
18 thirty-first day of December: Provided further, That where
19 assessors in townships of the first class shall have been
20 continuously engaged in the actual performance of their duties
21 after the delivery of the precepts to them, except where
22 prevented by sickness or stress of weather, and are not able to
23 complete the triennial assessment and make return thereof on or
24 before the thirty-first day of December, it shall be lawful for
25 the said assessors to continue the performance of their duties
26 and to make return of their assessment to the county
27 commissioners after said date, but in no case shall any such
28 return be made later than the fifteenth day of February of the
29 year following the delivery of the precepts to the assessors.]
30 Section 8. Section 402 of the act, amended December 13, 1982
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1 (P.L.1160, No.268), is amended to read:
2 Section 402. Valuation of Property.--(a) It shall be the
3 duty of [the several elected and appointed assessors, and, in
4 townships of the first class, of the assessors, assistant
5 township] assessors [and assistant triennial assessors,] to rate
6 and value all objects of taxation, whether for county, city,
7 township, town, school, institution district, poor or borough
8 purposes, according to the actual value thereof, and at such
9 rates and prices for which the same would separately bona fide
10 sell. In arriving at actual value the county may utilize either
11 the current market value or it may adopt a base year market
12 value. In arriving at such value the price at which any property
13 may actually have been sold either in the base year or in the
14 current taxable year, shall be considered but shall not be
15 controlling. Instead such selling price, estimated or actual,
16 shall be subject to revision by increase or decrease to
17 accomplish equalization with other similar property within the
18 taxing district. In arriving at the actual value, all three
19 methods, namely, cost (reproduction or replacement, as
20 applicable, less depreciation and all forms of obsolescence),
21 comparable sales and income approaches, must be considered in
22 conjunction with one another. Except in counties of the first
23 class, no political subdivision shall levy real estate taxes on
24 a county-wide revised assessment of real property until it has
25 been completed for the entire county.
26 (a.1) The board of county commissioners shall establish and
27 determine, after proper notice has been given, an established
28 predetermined ratio of assessed value to actual value which [may
29 not exceed] shall be one hundred per centum (100%) of actual
30 value. The [commissioners, acting as a] board [of revision of
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1 taxes, or board for the assessment and revision of taxes] shall
2 apply the established predetermined ratio to the actual value of
3 all real property to formulate the assessment roll.
4 (a.2) The fair market value upon which the assessed value on
5 real property is based may be redetermined when:
6 (1) a parcel of the land is divided and conveyed in smaller
7 parcels or when parcels of land are combined and conveyed in a
8 larger parcel;
9 (2) the economy of the county or portion of the county has
10 depreciated or appreciated to such an extent that real estate
11 values in that area are affected, subject to the restriction
12 that any change made under this authority must be made as part
13 of a previously approved written systematic plan which is
14 specifically designed to reflect the extraordinary impact that
15 the economy has had on real estate values in defined areas of
16 the county and which plan addresses defined areas representing
17 both appreciative and depreciative effects on real estate values
18 as a result of the economy in those defined areas, and subject
19 to the additional restriction that any change not in conformity
20 with the approved plan may be appealed as a spot assessment as
21 defined in section 102 of this act;
22 (3) correction of mathematical and clerical errors; or
23 (4) improvements are made to the real property or existing
24 improvements to the real property are removed or destroyed.
25 Painting an existing building or performing normal, regular
26 repairs to the building may not be deemed cause for a change in
27 valuation.
28 (b) Except as to counties of the first [and second] class,
29 after any county makes a county-wide revision of assessment of
30 real property at values based upon an established predetermined
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1 ratio as required by law or after [any county] it changes its
2 established predetermined ratio, each political subdivision,
3 which hereafter for the first time levies its real estate taxes
4 on that revised assessment or valuation, shall, for the first
5 year, reduce its tax rate, if necessary, for the purpose of
6 having the total amount of taxes levied for that year against
7 the real properties contained in the duplicate for the preceding
8 year, equal, in the case of any taxing district, not more than
9 [ten per centum] five per centum (5%) greater than the total
10 amount it levied on such properties the preceding year,
11 notwithstanding the increased valuations of such properties
12 under the revised assessment. For the purpose of determining the
13 total amount of taxes to be levied for said first year, the
14 amount to be levied on newly constructed buildings or structures
15 or on increased valuations based on new improvements made to
16 existing houses need not be considered. The tax rate shall be
17 fixed for that year at a figure which will accomplish this
18 purpose. With the approval of the court of common pleas, upon
19 good cause shown, any such political subdivision may increase
20 the tax rate herein prescribed, notwithstanding the provisions
21 of this subsection.
22 (c) The board of county commissioners may not engage in the
23 practice of spot reassessment. If the board of county
24 commissioners engages in the practice of spot reassessment, the
25 property owner may appeal the assessment under Article V. Upon a
26 finding by the board of revision or by the court that the
27 property owner has been subjected to spot reassessment, the
28 property owner shall be entitled to a refund of taxes paid
29 pursuant to the spot reassessment and of interest on those taxes
30 in accordance with section 806.1 of the act of April 9, 1929
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1 (P.L.343, No.176), known as "The Fiscal Code."
2 (d) The office issuing building permits in every political
3 subdivision of each county shall keep a daily record, separate
4 and apart from all other records, of every building permit
5 issued, which shall set forth the following information: the
6 date of issuance, the names and addresses of the persons owning
7 and a description sufficient to identify the property for which
8 the permit was issued, the nature of the improvements and the
9 amount in dollars in which issued. On or before the first Monday
10 of each month, such office shall file the daily record in the
11 office of the board of the county in which it is located,
12 together with a certificate of the head of such office that its
13 contents are correct. Such political subdivision office may
14 charge and collect from each person to whom a building permit is
15 issued a sum of not more than one dollar ($1.00) which shall be
16 in full compensation for its services under the provisions of
17 this act.
18 (e) Whenever any person makes improvements other than
19 painting of or normal regular repairs to a building aggregating
20 one thousand dollars ($1000) or less in value annually to any
21 real property in any political subdivision in the county and he
22 is not required to obtain a building permit therefor by any
23 political subdivision within thirty days of commencing the
24 improvements, he shall furnish the following information to the
25 board: the name and address of the person owning and a
26 description sufficient to identify the property involved, the
27 nature of the improvements made or to be made and the amount in
28 dollars of the value of the improvements. Any person who
29 wilfully fails to comply with the provisions of this subsection,
30 or who in furnishing such information wilfully falsifies the
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1 same, shall, upon conviction thereof in a summary proceeding, be
2 sentenced to pay a fine of not more than fifty dollars ($50.00).
3 (f) At least once every three months, the board shall
4 forward copies of the improvement records kept under subsection
5 (d) or (e) to the assessors of the political subdivision in
6 which such improvements are made or contemplated. The assessors
7 shall visit the site of the improvements and secure any
8 information the board requests, which may include the
9 description and measurements, type of construction, degree of
10 completion, cost and probable value of the improvements.
11 Section 9. Section 402.1 of the act, added September 23,
12 1961 (P.L.1601, No.677), is amended to read:
13 Section 402.1. Valuation of Mobilehomes or House Trailers.--
14 [It shall be the duty of the several elected and appointed
15 assessors of the political subdivisions to] Assessors shall
16 assess, rate and value all mobilehomes and house trailers
17 [within their subdivisions] according to the actual value
18 thereof and prices for which the same would separately bona fide
19 sell. The land upon which such mobilehome or house trailer is
20 located at the time of assessment shall be valued separately,
21 and shall not include the value of the house trailer or
22 mobilehome located thereon.
23 Section 10. Section 403 of the act is amended to read:
24 Section 403. List of Taxables.--[The elected and appointed
25 assessors of the several counties] Assessors shall, in each
26 year, make a return to the county commissioners, or board [of
27 revision of taxes, or board for the assessment and revision of
28 taxes,] of all the taxable inhabitants within their respective
29 wards, boroughs, towns, townships and districts, which return
30 shall state the names and surnames and the address of each of
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1 such taxable inhabitants, stating the occupation and the street
2 and number of the house in which such inhabitant resides. In all
3 cases where such taxable inhabitant resides in a house not
4 having a street and number address, the name of the owner of the
5 house and his or her address, as definitely as possible, shall
6 be given. The provisions of this section shall not apply to any
7 county of the first class except where, under the provisions of
8 existing law, a tax upon occupations may be levied by any city
9 within such county which makes its tax levies on the basis of
10 the assessments provided for by this act, and where such city
11 has authorized such levy.
12 Section 11. Section 404 of the act, amended June 16, 1972
13 (P.L.418, No.121), is amended to read:
14 Section 404. Assessment of Persons in Counties That do Not
15 Levy Occupation Taxes.--It shall be the duty of the assessors,
16 for taxation purposes in counties of the second[, second A and
17 third class, and in counties electing not to levy a tax on
18 trades, occupations, professions and persons who follow no
19 occupation or calling] and second A class, to prepare a list of
20 all residents and inhabitants in such counties over the age of
21 eighteen years, and return the same to the proper county
22 authorities with other taxable property as provided by law. The
23 assessor shall also state the occupation of each such resident
24 and inhabitant or that a person does not follow an occupation or
25 calling, as the case may be, for the assessment of any township
26 or borough tax on occupations, as provided by law. The county
27 commissioners, or boards for the assessment and revision of
28 taxes, as the case may be, shall continue to fix valuations for
29 trades, occupations, professions and persons who follow no
30 occupation or calling, as provided by law, for the use of
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1 boroughs and townships, and nothing contained in this act shall
2 be construed to repeal the power of townships and boroughs to
3 levy taxes on trades, occupations, professions, and on persons
4 who follow no occupation or calling as provided by law.
5 Section 12. Sections 405 and 406 of the act are amended to
6 read:
7 Section 405. Return of Exempt Property.--It shall be the
8 duty of [the several elected and appointed] assessors in this
9 Commonwealth to make return of all property, now or which
10 hereafter may be [especially] explicitly exempt by act of
11 Assembly from taxes, in a separate list to the commissioners, or
12 the board [of revision of taxes, or board for the assessment and
13 revision of taxes], as the case may be, of the proper county,
14 for which service the said assessors shall receive the same
15 compensation as is allowed for like services in other cases.
16 Section 406. Real Estate Omitted from Triennial
17 Assessment.--Whenever any taxable real estate shall be omitted
18 to be assessed at the triennial assessment, the [elected or
19 appointed] assessor, on notice thereof, shall forthwith assess
20 and return the same to the proper office, which assessment shall
21 be subject to appeal, and shall continue until the next
22 triennial assessment, and its proper proportion of all taxes to
23 which such real estate is liable, levied after such assessment,
24 shall be laid thereon.
25 Section 13. Section 407 of the act, amended September 23,
26 1961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and
27 July 8, 1969 (P.L.130, No.54), is amended to read:
28 Section 407. (a) Recorder of Deeds in Certain Counties to
29 Furnish Record of Conveyances; Compensation.--It shall be the
30 duty of the recorder of deeds in each county of the second A[,
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1 third, fourth, fifth, sixth, seventh and eighth classes] class
2 to keep a daily record, separate and apart from all other
3 records, of every deed or conveyance of land in said county
4 entered in his office for recording which record shall set forth
5 the following information to wit: The date of the deed or
6 conveyance, the names of the grantor and grantee, the
7 consideration mentioned in the deed, the location of the
8 property as to city, borough, ward, town or township, the
9 acreage of the land conveyed, if mentioned, and if the land
10 conveyed be a lot or lots on a recorded plan, the number or
11 numbers by which the same may be designated on the plan, if
12 mentioned in the deed; and it shall be the further duty of the
13 recorder, on the first Monday of each month, to file the
14 aforesaid daily record in the commissioner's office, or office
15 of the board [for the assessment and revision of taxes,] of the
16 proper county, together with his certificate, appended thereto,
17 that such record is correct; and the recorder of deeds shall
18 charge, and collect from the person presenting a deed of
19 conveyance for record, the sum of fifteen (15) cents, when it
20 contains but one description of land, and ten (10) cents for
21 each additional description therein described, which sum shall
22 be in full compensation for his services under this act.
23 (b) Statement of Conveyances to Be Furnished Assessors.--It
24 shall be the duty of the county commissioners, or board [for the
25 assessment and revision of taxes,] of such counties, upon
26 receipt of such daily report from the office of the recorder of
27 deeds, to keep the same on file in their office; and, prior to
28 the making of the annual and of the triennial assessment, to
29 deliver to the [elected or appointed] assessor [or assessors of
30 each city, borough, ward, town, township or district], before he
19990S0210B0204 - 18 -
1 shall enter upon the discharge of his duty as assessor of the
2 real estate in his district, a statement or statements of all
3 such deeds and conveyances of all such real estate within said
4 district, together with all the information regarding the same
5 as set forth in this section, to be used by such assessor [or
6 assessors] in making the assessment in the name of the owners of
7 the real estate and in ascertaining the value of such real
8 estate.
9 All mobilehome court operators which shall mean every person
10 who leases land to two or more persons for the purpose of
11 allowing such persons to locate thereon a mobilehome or house
12 trailer which is subject to real property taxation shall
13 maintain a record of all such leases which shall be opened for
14 inspection at all reasonable times by the tax assessor [of the
15 political subdivision]. As part of such record, the court
16 operator shall note the arrival of each mobilehome or house
17 trailer, the make or manufacturer thereof, the serial number,
18 the number of occupants, their names and ages, and their last
19 prior residence address. Each month the mobilehome court
20 operator shall send a record to the [tax assessor of the
21 political subdivision] assessment office of the arrivals and
22 departures during the prior month of mobilehomes or house
23 trailers on his land.
24 (c) Land to Be Assessed in Name of Owner at Time of
25 Assessment.--It shall be the duty of [such assessor or assessors
26 in such counties] an assessor, in making the triennial
27 assessment and the intermediate annual assessments, to ascertain
28 the owner or owners of each tract, piece, parcel or lot of
29 ground assessed, at the time of such assessment, and to assess
30 the same in the name of the then owner or owners, as thus
19990S0210B0204 - 19 -
1 appears in such statement, unless to his personal knowledge
2 there has been thereafter a change in the ownership so that such
3 tract, piece, parcel or lot of real estate shall be assessed in
4 the name of the then owner or owners, except that all
5 mobilehomes or house trailers shall be assessed in the name of
6 the then owner or owners of such mobilehome or house trailer,
7 who shall be the person or persons named in the title of such
8 mobilehome or house trailer irrespective of whether the title is
9 issued by this State or another state.
10 (d) Notification of Mobilehome or House Trailer Owner.--Each
11 person in whose name a mobilehome or house trailer is assessed,
12 rated or valued as provided in this act, shall be notified in
13 writing by the assessor that it shall be unlawful for any person
14 to remove the mobilehome or house trailer from the taxing
15 district without first having obtained removal permits from the
16 local tax collector.
17 (e) Removal Permits.--The local tax collector shall issue
18 removal permits upon application therefor whenever a fee of two
19 dollars ($2) and all taxes levied and assessed on the mobilehome
20 or house trailer to be moved are paid.
21 (f) Penalty.--Any person who moves a mobilehome or house
22 trailer from the territorial limits of the taxing district
23 without first having obtained a removal permit issued under this
24 act shall, upon summary conviction thereof, be sentenced to pay
25 a fine of one hundred dollars ($100) and costs of prosecution or
26 undergo imprisonment for not more than thirty days, or both.
27 (g) Mobilehome Titles of Ownership; Records.--Upon the
28 written request of an assessor, the Department of Transportation
29 shall provide pertinent information concerning the transfer of
30 title of a mobilehome or house trailer and the sales tax paid
19990S0210B0204 - 20 -
1 pursuant to the conveyance.
2 Section 14. Section 408 of the act is repealed.
3 Section 15. Section 411 of the act, amended June 13, 1939
4 (P.L.343, No.200), is amended to read:
5 Section 411. Assessment of Seated Lands Divided by County
6 Lines.--The [elected and appointed] assessors of the several
7 counties shall, on seated lands, make the assessment in the
8 county in which the mansion house is situated, when county lines
9 divide a tract of land. Whenever the dividing line between two
10 counties shall pass through the mansion house of any tract of
11 land, the owner of the land so divided may choose as the situs
12 of assessment either of the counties, by a written notice of his
13 election to the commissioners of both counties. The [elected or
14 appointed] assessors of the county so chosen shall assess
15 therein all the tract of land. In the event that the owner shall
16 refuse or fail to so choose, then the county in which the larger
17 portion of the mansion house is situated shall have the right of
18 assessment.
19 Section 16. Sections 413, 414 and 415 of the act are amended
20 to read:
21 Section 413. Assessment Where Township Line Passes Through
22 Mansion House.--Whenever the dividing line between any township
23 and city or borough, or between any two townships, as now or may
24 be hereafter located, shall pass through the mansion house of
25 any tract of land, the owner of the land so divided may choose,
26 as the place of residence of its occupants, either of the
27 townships or the borough, by a written notice of his election to
28 the commissioners of the county. A choice once so made shall be
29 binding on the owner and occupiers of such mansion house and on
30 future owners thereof. In case of the neglect or refusal of the
19990S0210B0204 - 21 -
1 owner of such land to make an election as aforesaid, the persons
2 occupying said mansion house shall be regarded as residing
3 wholly within the township, and the [elected or appointed]
4 assessors [of such township] shall, in such case, or when he
5 elects to reside in the township, assess therein such persons,
6 and all the tract of land on which such mansion house is
7 erected.
8 Section 414. Assessment of Coal Underlying Lands Divided by
9 County, Township or Borough Lines.--[The elected or appointed
10 assessors of the wards, townships and boroughs of the several
11 counties] Assessors shall, where seated lands, underlaid with
12 coal, are divided by county, city, township or borough lines,
13 the ownership of which coal has been severed from the ownership
14 of the overlying strata or surface, assess each division of said
15 coal in the county, city, township or borough in which it
16 actually lies.
17 Section 415. Separate Assessment of Coal and Surface.--All
18 [elected and appointed] assessors shall hereafter assess coal
19 and surface separately in cases where the life tenant of land
20 has not the right to operate the coal underlying said surface.
21 Section 17. The act is amended by adding sections to read:
22 Section 417.1. Notice for Information by Assessors.--The
23 chief assessor, for assessment purposes, shall give to an owner
24 of real property only one notice by United States Postal Service
25 first-class certified mail, return receipt requested, postage
26 prepaid. The notice shall require an owner of real property to
27 file a property statement. The statement may include records and
28 information pertaining to sale of ownership interests,
29 partnership interests, stock transactions and income and expense
30 of rental income-producing property. The owner of property shall
19990S0210B0204 - 22 -
1 submit a property statement within forty-five days of the notice
2 of the chief assessor. The notice shall include a statement that
3 compliance with the notice is mandatory by law.
4 The term "rental income-producing property," as used in this
5 section, includes, but is not limited to, residential rental
6 realty, apartments, rooming houses, commercial rental realty,
7 leased industrial realty, leased land, garages, hotels, motels,
8 inns, bed and breakfast accommodations, and similar rental real
9 estate.
10 Section 417.2. Failure to File a Property Statement After
11 Notice.--(a) If an owner fails to respond to the notice of the
12 chief assessor within forty-five days of the notice, the chief
13 assessor shall value the property at the amount the chief
14 assessor reasonably determines, from any information in his
15 possession or available to him, to be the full and fair value.
16 (b) If an owner has good cause for failing to respond to the
17 notice within the required period of time, the chief assessor
18 may extend the period of time for an additional forty-five day
19 period. No further extension shall be permitted.
20 (c) If an owner disputes a valuation made by the chief
21 assessor, the owner may appeal in accordance with the provisions
22 of this article. For the appeal to be valid, a completed
23 property statement shall be filed with the appeal.
24 Section 417.3 Confidentiality.--Information gained by the
25 chief assessor shall be confidential, except for official
26 purposes, and a person or agent divulging information shall be
27 guilty of a misdemeanor, and upon conviction thereof, be subject
28 to imprisonment for not more than three years, and fined a sum
29 of not more than five hundred dollars ($500), or both.
30 Section 18. Section 419 of the act is amended to read:
19990S0210B0204 - 23 -
1 Section 419. Assessment of Auxiliary Forest Reserves.--All
2 surface land which has, since the fifth day of June, one
3 thousand nine hundred and thirteen, been classified and set
4 apart as auxiliary forest reserves, in the manner provided by
5 law, or which may hereafter be so classified, shall, so long as
6 the same remains so classified, be rated in value, for the
7 purpose of taxation, not in excess of one dollar ($1.00) per
8 acre, and shall continue to be so rated so long as the said land
9 remains within the class designated as auxiliary forest
10 reserves: Provided, however, That if the said surface land be
11 underlaid with coal, iron ore, oil, gas, or other valuable
12 minerals, said minerals may be separately assessed. The [elected
13 and appointed] assessors [in the several boroughs, townships and
14 districts in which such lands are situate] shall assess such
15 lands in the manner now or hereafter provided for the assessment
16 of real estate for purposes of taxation, as if they had not been
17 set apart as auxiliary forest reserves, and shall make their
18 return to the county commissioners in like manner as is now or
19 hereafter may be provided by law, subject to exception, appeal,
20 and final adjustment.
21 Upon receipt of assessment returns from the various
22 assessors, the county commissioners, or board for the assessment
23 and revision of taxes, shall reduce, in their records, to a sum
24 not in excess of one dollar ($1.00) per acre, the assessment on
25 all those lands which shall have been placed in the class known
26 as auxiliary forest reserves, in accordance with certificates
27 filed with them by the Department of [Forests and Waters]
28 Conservation and Natural Resources, and the original assessment
29 returns made by said assessors shall be preserved.
30 Section 19. Sections 422 and 431 of the act are repealed.
19990S0210B0204 - 24 -
1 Section 20. The act is amended by adding a section to read:
2 Section 431.1. Issuing of Precepts and Return of Assessments
3 in Inter-Triennial Years.--In counties of the second class, the
4 precepts to make inter-triennial assessments shall be issued and
5 returned in accordance with the provisions of section 401(b).
6 Section 21. Section 432 of the act, amended June 16, 1972
7 (P.L.418, No.121), is amended to read:
8 Section 432. Inter-Triennial Assessments.--In each of the
9 two years succeeding the triennial assessment, except in
10 counties of the first class, and except as in counties of the
11 second [and third classes] class otherwise provided, the
12 commissioners, or board [for the assessment and revision of
13 taxes], as the case may be, of the respective county shall send
14 a transcript of such triennial assessment to the [elected or
15 appointed] assessors [of every ward, borough, town, township and
16 district therein], together with their precepts, requiring them
17 to take an account of all personal property taxable by law,
18 together with a just valuation of same, and all persons, and
19 also a valuation of all offices and posts of profit,
20 professions, trades and occupations taxable by law, enjoining
21 such assessors to make a just return to them and to note in such
22 return such alterations in his ward, borough, town, township or
23 district, as may have been occasioned by the transfer or
24 division of real estate, or by the destruction of buildings, or
25 by the mining out of coal, ore, or other minerals assessed under
26 the triennial assessment, and also noting all persons who have
27 arrived at the age of eighteen years since the last triennial
28 assessment, and all others who have since that time come to
29 inhabit in [such ward, borough, town, township or district] the
30 county, together with the taxable property such persons may
19990S0210B0204 - 25 -
1 possess, and the valuation thereof, agreeably to the provisions
2 of this act; and to reassess all real estate which may have been
3 improved by the erection of buildings or other improvements
4 subsequent to the last preceding triennial assessments, subject
5 to appeals as now provided by law.
6 Section 22. Sections 441, 451 and 452 of the act are amended
7 to read:
8 Section 441. The county commissioners, or the board [for the
9 assessment and revision of taxes], as the case may be, may, in
10 their discretion, issue their precepts to the [elected or
11 appointed] assessors [of the respective wards, districts,
12 boroughs, towns and townships], on or before the first day in
13 March of each year, for the assessment of such persons as may
14 remove into the [respective township, ward, borough, town or
15 district] county since the last assessment, and for the
16 reassessment of such property as may have been transferred since
17 the last assessment, and for the assessment of those who may
18 have been omitted from the last assessment. And it shall be the
19 duty of such assessors to make such assessment, and return the
20 same before the twenty-fifth of May. For such service the said
21 assessors shall receive, out of the county funds, such
22 compensation as may be fixed by the county commissioners, not,
23 however, exceeding the per diem compensation fixed by this act.
24 Section 451. Penalty on Assessors for Failure to Assess and
25 for Making Incorrect Assessments.--If any [elected or appointed]
26 assessor[, or, in townships of the first class, any assessor,
27 assistant township assessor or assistant triennial assessor,]
28 knowingly and intentionally omits, neglects or refuses to assess
29 and return any property, person, or thing made taxable by law,
30 or knowingly and intentionally assesses, rates or values the
19990S0210B0204 - 26 -
1 same at more or less than he knows and believes the just cash
2 value or rate thereof, or neglects or refuses to assess any tax
3 required by law, he shall be guilty of a misdemeanor in office,
4 and, on conviction thereof, be subject to imprisonment not less
5 than three nor more than twelve months, and fined in a sum not
6 less than one hundred nor more than two hundred dollars.
7 Section 452. Penalty on Assessor for Failure to Perform
8 Duty.--If any [elected or appointed assessor, or, in townships
9 of the first class, any assessor, assistant township assessor or
10 assistant triennial] assessor, who shall have taken upon himself
11 the duties of such office, neglects or refuses to comply with
12 any order or warrant issued to him in conformity with law, or
13 does not perform the duties enjoined upon him by law, he shall
14 forfeit any sum not exceeding forty dollars, to be recovered by
15 the county as debts of a like amount are recoverable.
16 Section 23. Section 501 of the act is repealed.
17 Section 24. Sections 502, 503 and 504 of the act are amended
18 to read:
19 Section 502. Publication of Statement Showing Aggregate
20 Assessments, Et Cetera.--The [county commissioners, acting as a
21 board of revision, or the board for the assessment and revision
22 of taxes, as the case may be, of the several counties] board
23 shall, as soon as the [elected or appointed] assessors [of the
24 several wards, districts, boroughs, towns and townships in their
25 respective counties shall] have made their returns, make out and
26 publish in not less than two newspapers for two weeks, or, if
27 there be no newspaper published in the county, by handbills
28 posted up in each ward, district, borough, town or township, at
29 the place of holding township, town, borough, ward or district
30 elections, a statement in such form as will show the aggregate
19990S0210B0204 - 27 -
1 value and assessments made by [each assessor] the assessors in
2 the county, upon property taxable by law for county purposes,
3 upon personal property, upon all salaries and emoluments of
4 office, and all persons, trades, occupations and professions,
5 and as will also show the whole amount of taxes assessed on each
6 ward, district, borough, town and township in the county, and,
7 at the time and in the manner herein provided for publishing
8 said statements, [the county commissioners, acting as a board of
9 revision, or] the board [for the assessment and revision of
10 taxes, as the case may be,] shall also give public notice of a
11 day not later than thirty days from the time of publishing, by
12 them appointed, for finally determining whether any of the
13 valuations of the assessors have been made below a just rate,
14 according to the meaning and intention of this act: Provided,
15 That any neglect or refusal of the county commissioners, or the
16 board [for the assessment and revision of taxes], to make and
17 publish the statement required by this section shall not
18 invalidate or hinder the collection of any tax imposed by any
19 law of this Commonwealth.
20 Section 503. Revision at Time of Appeals.--The [county
21 commissioners, acting as a board of revision, or board for the
22 assessment and revision of taxes, as the case may be, are] board
23 is hereby authorized to do and perform the duties of said board
24 [of revision] upon the same day, and at the same time and
25 place[,] as that fixed for the hearing of appeals [for the
26 several townships, towns, boroughs and wards in their respective
27 counties].
28 Section 504. Right of Taxables to Examine Returns.--From the
29 time of publishing the returns of the [elected or appointed]
30 assessors until the day appointed for finally determining
19990S0210B0204 - 28 -
1 whether any valuation of the assessors have been made too low,
2 any taxable inhabitant of the county shall have the right to
3 examine the return in the commissioners' office, or board [for
4 the assessment and revision of taxes], as the case may be.
5 Section 25. Section 505 of the act, amended December 13,
6 1982 (P.L.1160, No.268), is amended to read:
7 Section 505. Making Revisions.--(a) The [county
8 commissioners, acting as the board of revision, or board of
9 revision of taxes, or board for the assessment and revision of
10 taxes, as the case may be, in each county,] board shall, on
11 receiving the returns of the [elected or appointed] assessors,
12 proceed to examine and inquire whether the same have been made
13 in conformity with the laws of this Commonwealth, and whether
14 all property to be valued for taxation for county purposes has
15 been valued at actual value. They shall receive and consider the
16 written communication of any taxable inhabitant of the county
17 relative to any property which such taxable inhabitant shall
18 believe to have been valued too low, and, on the day appointed
19 for determining whether any property has been valued too low or
20 too high, they shall proceed to raise or lower the price or
21 valuation of any property which they shall believe to have been
22 valued too low or too high, and if they cannot on the day
23 appointed revise, raise and equalize the valuation of all
24 property, they may adjourn from day to day until the whole of
25 such valuation shall have been revised, raised or equalized.
26 (b) The board is authorized to make additions and revisions
27 to the assessment roll of persons and property subject to local
28 taxation at any time in the year, so long as the notice
29 provisions are complied with. All additions and revisions shall
30 be a supplement to the assessment roll for levy and collection
19990S0210B0204 - 29 -
1 of taxes for the tax year for which the assessment roll was
2 originally prepared, in addition to being added to the
3 assessment roll for the following calendar or fiscal tax years.
4 Section 26. Section 506 of the act is repealed.
5 Section 27. Section 507 of the act is amended to read:
6 Section 507. Transcript of Assessments, Statement of Rate,
7 and Day for Appeal Sent to Assessors.--When the revisions of the
8 triennial assessments have been completed, the [commissioners,
9 acting as a board of revision, or the board for the assessment
10 and revision of taxes, as the case may be, of the respective
11 counties] board shall cause accurate transcripts of the
12 assessments to be made out by their clerk, and shall transmit
13 the same to the [respective elected or appointed] assessors on
14 or before the second Monday of April following, together with a
15 statement of the rate per cent of the tax and the day of appeal
16 fixed by them.
17 Section 28. Section 508 of the act, amended December 13,
18 1982 (P.L.1160, No.268), is amended to read:
19 Section 508. Notice of Assessment, Rate, and Appeal.--It
20 shall be the duty of the [several elected or appointed]
21 assessors on receiving such transcript of the triennial
22 assessment from the [county commissioners, acting as a board of
23 revision, or the board for the assessment and revision of taxes,
24 as the case may be,] board to give written or printed notice, at
25 least five days before the day of appeal, to every taxable
26 inhabitant within the [respective ward, borough, town, township
27 or district] county, the amount of the present assessment,
28 valuation and ratio, the amount or sum of which he stands rated,
29 and the rate per cent of the tax, and of the time and place of
30 such appeal. In every case where the [county commissioners,
19990S0210B0204 - 30 -
1 acting as a board of revision, or the board for the assessment
2 and revision of taxes, as the case may be,] board shall change
3 the valuation of any property or the established predetermined
4 ratio, a statement of the present assessment, valuation and
5 ratio and a notice of such changed assessment, valuation and
6 ratio shall also be given to the owner or owners.
7 Section 29. Section 510 of the act is amended to read:
8 Section 510. Notice of Appeals in Inter-Triennial Years.--It
9 shall be the duty of the [several elected and appointed]
10 assessors in each of the two years succeeding the triennial
11 assessment to give notice to the taxable inhabitants in like
12 manner as after the triennial assessment, but in the following
13 cases only; namely, in the case of real property, where
14 buildings or other improvements have been newly erected or have
15 been destroyed, and when coal, ore, or other minerals assessed
16 under the triennial assessment have been mined out, since such
17 triennial assessment; and in the case of personal property,
18 offices, professions, trades and occupations, where there has
19 been any alteration in the assessment, occasioning a different
20 valuation from the former year, and also where persons have come
21 to inhabit in the county since such triennial assessment.
22 Section 30. Section 511 of the act, amended December 13,
23 1982 (P.L.1160, No.268), December 17, 1986 (P.L.1680, No.194)
24 and April 3, 1992 (P.L.46, No.14), is amended to read:
25 Section 511. Board to Hear and Pass on Appeals.--(a) At the
26 time and place fixed for the appeal[, whether at a triennial or
27 inter-triennial assessment, the commissioners, acting as a board
28 of revision, or the board for the assessment and revision of
29 taxes,] the board shall attend and hear all persons who may
30 apply for redress, and grant such relief as to them shall appear
19990S0210B0204 - 31 -
1 just and reasonable.[: Provided, That the commissioners, acting
2 as a board of revision, or the board for the assessment and
3 revision of taxes, shall not make any allowance or abatement in
4 the valuation of any real estate, in any other year than that in
5 which the triennial assessment is made, excepting where
6 buildings or other improvements have been destroyed, or where
7 coal, ore, or other minerals assessed under the triennial
8 assessment have been mined out, subsequently to such triennial
9 assessment, in which cases such allowance or abatement shall be
10 made.]
11 (b) In any appeal of an assessment the [commissioners,
12 acting as a board of revision of taxes, or the board for the
13 assessment and revision of taxes,] board shall make the
14 following determinations:
15 (1) The market value as of the date such appeal was filed
16 before the [county commissioners, acting as a board of revision
17 of taxes, or the board for the assessment and revision of taxes]
18 board.
19 (2) The common level ratio published by the State Tax
20 Equalization Board on or before July 1 of the year prior to the
21 tax year being appealed to the [county commissioners, acting as
22 a board of revision of taxes, or the board for the assessment
23 and revision of taxes] board.
24 (b.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 changes its assessment base by applying a
29 change in the established predetermined ratio, the board shall
30 apply the percentage change between the existing established
19990S0210B0204 - 32 -
1 predetermined ratio and [newly] the new established
2 predetermined ratio to the county's common level ratio to
3 establish the certified revised common level ratio for the year
4 in which the assessment was revised.
5 (2) If the county performs a countywide revision of
6 assessments by revaluing the properties and applying an
7 established predetermined ratio, the board shall utilize the
8 established predetermined ratio instead of the common level
9 ratio for the year in which the assessment was revised and until
10 such time as the common level ratio determined by the State Tax
11 Equalization Board reflects the revaluing of properties
12 resulting from the revision of assessments.
13 (c) The [county commissioners, acting as a board of revision
14 of taxes, or the board for the assessment and revision of
15 taxes,] board after determining the market value of the
16 property, shall then apply the established predetermined ratio
17 to such value unless the common level ratio published by the
18 State Tax Equalization Board on or before July 1 of the year
19 prior to the tax year being appealed to the [county
20 commissioners, acting as a board of revision of taxes, or the
21 board for the assessment and revision of taxes] board varies by
22 more than fifteen per centum (15%) from the established
23 predetermined ratio, in which case the [commissioners, acting as
24 a board of revision of taxes, or a board for the assessment and
25 revision of taxes,] board shall apply that same common level
26 ratio to the market value of the property. As an example, in the
27 case of an established predetermined ratio (PDR) of thirty per
28 centum (30%), the following calculations would be made to
29 determine the permissible ratio variance:
30 30% (PDR) x 15% = 4.5%
19990S0210B0204 - 33 -
1 30% (PDR) + 4.5% = 34.5%
2 30% (PDR) - 4.5% = 25.5%
3 (d) Nothing herein shall prevent any appellant from
4 appealing any base year valuation without reference to ratio.
5 (e) Persons who have suffered catastrophic losses to their
6 property shall have the right to appeal before the [county
7 commissioners, acting as a board of revision of taxes, or the]
8 board [for the assessment and revision of taxes] within the
9 remainder of the county fiscal year in which the catastrophic
10 loss occurred, or within six months of the date on which the
11 catastrophic loss occurred, whichever time period is longer. The
12 duty of the [county commissioners, acting as a board of revision
13 of taxes, or the] board [for the assessment and revision of
14 taxes] shall be to reassess the value of the property in the
15 following manner: the value of the property before the
16 catastrophic loss, based on the percentage of the taxable year
17 for which the property stood at its former value, shall be added
18 to the value of the property after the catastrophic loss, based
19 on the percentage of the taxable year for which the property
20 stood at its reduced value. Any property improvements made
21 subsequent to the catastrophic loss in the same tax year shall
22 not be included in the reassessment described in this subsection
23 for that tax year. Any adjustments in assessment under this
24 subsection:
25 (1) shall be reflected by the appropriate taxing authorities
26 in the form of a credit for the succeeding tax year; or
27 (2) upon application by the property owner to the
28 appropriate taxing authorities, shall result in a refund being
29 paid to the property owner at the time of issuance of the tax
30 notice for the next succeeding tax year by the respective taxing
19990S0210B0204 - 34 -
1 authorities.
2 A reduction in assessed value for catastrophic loss due to
3 inclusion or proposed inclusion as residential property on
4 either the National Priority List under the Federal
5 Comprehensive Environmental Response, Compensation, and
6 Liability Act of 1980 (Public Law 96-510, 94 Stat. 2767), as
7 amended, or the State Priority List under the act of October 18,
8 1988 (P.L.756, No.108), known as the "Hazardous Sites Cleanup
9 Act," shall be in effect until remediation is completed.
10 (f) As used in this section, "catastrophic loss" means any
11 loss due to mine subsidence, fire, flood or other natural
12 disaster which affects the physical state of the real property
13 and which exceeds fifty per centum (50%) of the market value of
14 the real property prior to the loss. The phrase "catastrophic
15 loss" shall also mean any loss which exceeds fifty per centum
16 (50%) of the market value of the real property prior to the loss
17 incurred by residential property owners who are not deemed
18 responsible parties under the Comprehensive Environmental
19 Response, Compensation, and Liability Act of 1980 or the
20 "Hazardous Sites Cleanup Act" and whose residential property is
21 included or proposed to be included as residential property on:
22 (1) the National Priority List by the Environmental
23 Protection Agency under the Comprehensive Environmental
24 Response, Compensation, and Liability Act of 1980; or
25 (2) the State Priority List by the Department of
26 Environmental Resources under the "Hazardous Sites Cleanup Act."
27 (g) Notwithstanding any other law regarding the assessment
28 of real property due to catastrophic loss, the provision of
29 subsections (e) and (f) relating to residential property
30 affected by the Comprehensive Environmental Response,
19990S0210B0204 - 35 -
1 Compensation, and Liability Act of 1980 or the "Hazardous Sites
2 Cleanup Act" shall apply to all counties.
3 Section 31. Section 512 of the act is amended to read:
4 Section 512. Assessors to Attend Appeals.--It shall be the
5 duty of the [several elected and appointed] assessors to attend
6 at the time and place fixed for the appeal from triennial and
7 inter-triennial assessments [for the respective ward, borough,
8 town, township or district,] to prevent impositions being
9 practiced on the [commissioners, acting as a board of revision,
10 or the] board [for the assessment and revision of taxes, as the
11 case may be,] by the persons appealing.
12 Section 32. Section 518.2 of the act, amended December 17,
13 1986 (P.L.1680, No.194) and April 3, 1992 (P.L.46, No.14), is
14 amended to read:
15 Section 518.2. Appeals to Court.--(a) In any appeal of an
16 assessment the court shall make the following determinations:
17 (1) The market value as of the date such appeal was filed
18 before the [county commissioners, acting as a board of revision
19 of taxes, or the] board [for the assessment and revision of
20 taxes]. In the event subsequent years have been made a part of
21 the appeal, the court shall determine the respective market
22 value for each such year.
23 (2) The common level ratio which was applicable in the
24 original appeal to the [county commissioners, acting as a board
25 of revision of taxes, or the] board [for the assessment and
26 revision of taxes]. In the event subsequent years have been made
27 a part of the appeal, the court shall determine the respective
28 common level ratio for each such year published by the State Tax
29 Equalization Board on or before July 1 of the year prior to the
30 tax year being appealed.
19990S0210B0204 - 36 -
1 (b) The court, after determining the market value of the
2 property pursuant to subsection (a)(1), shall then apply the
3 established predetermined ratio to such value unless the
4 corresponding common level ratio determined pursuant to
5 subsection (a)(2) varies by more than fifteen per centum (15%)
6 from the established predetermined ratio, in which case the
7 court shall apply the respective common level ratio to the
8 corresponding market value of the property. As an example, in
9 the case of an established predetermined ratio (PDR) of thirty
10 per centum (30%), the following calculations would be made to
11 determine the permissible ratio variance:
12 30% (PDR) x 15% = 4.5%
13 30% (PDR) + 4.5% = 34.5%
14 30% (PDR) - 4.5% = 25.5%
15 (b.1) When a county has effected a countywide revision of
16 the assessment which was used to develop the common level ratio
17 last determined by the State Tax Equalization Board, the
18 following shall apply:
19 (1) If a county changes its assessment base by applying a
20 change in predetermined ratio, the court shall apply the
21 percentage change between the existing predetermined ratio and
22 newly established predetermined ratio to the county's common
23 level ratio to establish the certified revised common level
24 ratio for the year in which the assessment was revised.
25 (2) If the county performs a countywide revision of
26 assessments by revaluing the properties and applying an
27 established predetermined ratio, the court shall utilize the
28 established predetermined ratio instead of the common level
29 ratio for the year in which the assessment was revised and until
30 such time as the common level ratio determined by the State Tax
19990S0210B0204 - 37 -
1 Equalization Board reflects the revaluing of properties
2 resulting from the revision of assessments.
3 (c) Nothing herein shall prevent any appellant from
4 appealing any base year valuation without reference to ratio.
5 Section 33. Section 519 of the act, repealed in part June 3,
6 1971 (P.L.118, No.6), is amended to read:
7 Section 519. Appeals to Supreme or [Superior] Commonwealth
8 Courts.--Any owner of real estate or taxable property in this
9 Commonwealth, or any county, city, borough, town, township,
10 school district or other public corporation having power and
11 authority to levy taxes on the assessment of his real estate or
12 taxable property in question, may appeal from the judgment,
13 order or decree of any court of common pleas to the Commonwealth
14 Court, and from the Commonwealth Court to the Supreme Court, in
15 any matter affecting the assessment of taxes on said property:
16 Provided, That the appeal shall not prevent the collection of
17 the taxes upon the assessment fixed or allowed by such judgment,
18 order or decree of the court of common pleas, but in case the
19 same shall be reduced, then the excess shall be returned to the
20 person or persons who shall have paid the same.
21 Section 34. The act is amended by adding articles to read:
22 ARTICLE VI
23 ADMINISTRATIVE REVIEW
24 Section 601. Definitions.--For the purposes of this article:
25 "Decision" shall mean a final and formal written adjudication
26 of an assessment appeal rendered by a board.
27 "Determination" shall mean the final action taken by a chief
28 assessor, a designee of the chief assessor, a board, or a panel
29 of the board upon a request for an assessment revision.
30 "Governing body" shall mean county commissioners in a county
19990S0210B0204 - 38 -
1 of the first, second, or second A class; or the legislative
2 policy-making body in a home rule county of the first, second,
3 or second A class.
4 Section 602. Informal Review Process.--(a) A taxpayer or
5 taxing district disputing an assessment, change of assessment or
6 reassessment, including matters relevant to tax-exempt real
7 property, whether or not the value of the assessment was changed
8 since the preceding, or last assessment, shall have the right to
9 appeal such assessment, change of assessment, or reassessment,
10 in writing, to the assessment office.
11 (b) Any taxpayer or taxing district choosing to appeal any
12 assessment, change of assessment, or reassessment shall notify
13 the county assessment office, in writing, requesting one of the
14 following options of informal review:
15 (1) Informal meeting with the chief assessor or the
16 designee, for review of the assessment or reassessment in
17 question.
18 (2) Informal review with the board or, if designated by the
19 board, with a panel of the board.
20 (c) The taxpayer or taxing district shall include with the
21 written notice requesting one of the options for informal review
22 the following:
23 (1) The assessment or assessments by which the requester
24 feels aggrieved.
25 (2) The address to which the board shall mail notice of the
26 hearing.
27 (d) The chief assessor, the board, or a panel of the board
28 shall conduct informal review proceedings to insure that all
29 formal appeals pursuant to Article VI-A are acted upon within
30 the time established by the board.
19990S0210B0204 - 39 -
1 (e) (1) If the option in subsection (b)(1) is selected, the
2 chief assessor may appoint a designee; and any reference in this
3 article to an informal review being conducted by the chief
4 assessor shall be deemed to include an informal review conducted
5 by the designee.
6 (2) If the option in subsection (b)(2) is selected, the
7 board, in its discretion, shall determine whether the board or a
8 panel thereof shall conduct the informal review.
9 (f) A taxpayer or taxing district shall meet initially with
10 the chief assessor or with the board or a panel thereof for an
11 informal review before the taxpayer or taxing district may seek
12 an appeal under Articles VI-A and VI-B.
13 Section 603. Informal Review by Chief Assessor.--(a) Upon
14 election by the taxpayer or taxing district to meet informally
15 with the chief assessor, the assessor shall, without limitation
16 or restriction, make available data used to determine the
17 assessment, disclose the methodology applied during the
18 assessment process, and make available and provide access to any
19 other information relating to the assessment and the assessment
20 process. A copy of all information available under this
21 provision, including, but not limited to, records, reports, and
22 data shall be furnished by the assessor to the taxpayer upon
23 request at the expense of the taxpayer.
24 (b) The taxpayer or taxing district may present to the
25 assessor information and data relevant to the disputed
26 assessment. In any review proceedings under any provision of
27 this article, all witnesses offering any testimony or evidence
28 relative to any aspect of the value of the real estate subject
29 to assessment or reassessment shall be required to disclose,
30 under oath, the specific circumstances under which such witness
19990S0210B0204 - 40 -
1 receives compensation for the provision of such testimony or
2 evidence.
3 (c) Within ten days of meeting informally with a taxpayer or
4 taxing district in accordance with this section, the chief
5 assessor shall render a written determination regarding the
6 assessment or assessments in dispute and give the affected
7 taxpayer and taxing districts notice of the determination by
8 sending each of them a copy of the written determination by
9 first class mail. The chief assessor shall keep a record of the
10 date on which a notice required by this subsection was mailed.
11 (d) The written determination of the chief assessor shall
12 include, but not be limited to:
13 (1) The names and addresses of the taxpayer or taxing
14 district which met with the chief assessor for an informal
15 review of a disputed assessment or assessments.
16 (2) The date on which the informal review meeting took
17 place.
18 (3) The property or properties involved in the dispute and
19 the assessed values assigned thereto.
20 (4) The findings and recommendations by the chief assessor.
21 (5) The date on which the determination was mailed to the
22 taxpayer and taxing district.
23 (6) A typewritten acceptance of the determination which, if
24 accepted, is to be returned by the taxpayer and the taxing
25 district within fifteen days of the date on which the
26 determination was mailed to the taxpayer and taxing districts.
27 (e) If the affected taxpayer and taxing district sign and
28 make a timely return of the determination indicating their
29 acceptance, the chief assessor shall notify each affected
30 taxpayer and taxing district that the determination has been
19990S0210B0204 - 41 -
1 agreed to and that it shall be binding on them.
2 (f) If the taxpayer or any affected taxing district refuses
3 to accept the chief assessor's determination by failing to
4 return the signed determination pursuant to subsection (e), the
5 chief assessor shall notify the affected taxpayer and taxing
6 district of the failure to reach agreement on acceptance of the
7 determination and shall provide them with information relative
8 to an appeal to the board pursuant to Article VI-A. The chief
9 assessor shall keep a record of the date on which a notice
10 required by this subsection was mailed.
11 (g) If there is a failure to reach agreement on the
12 acceptance of a determination after an informal review by the
13 chief assessor, the taxpayer or taxing district may file a
14 formal assessment appeal with the board. A formal appeal to the
15 board under this section must be filed within twenty-one days of
16 the date on which the notice of the failure to accept the
17 determination pursuant to subsection (f) was mailed.
18 (h) Failure by the chief assessor to conduct meetings or
19 mail the required notifications in a timely fashion shall not
20 preclude the disputing taxpayer or taxing district from pursuing
21 further appeals.
22 Section 604. Informal Review by Board.--(a) In the event
23 that the taxpayer or taxing district elects to meet informally
24 with the board or a panel thereof as set forth in section
25 602(b)(2), without limitation or restriction, the board or a
26 panel thereof shall make available data used to determine and
27 review the assessment, disclose the methodology applied during
28 the assessment and review process, and make available and
29 provide access to any other information relating to the
30 assessment and the assessment review process. A copy of all
19990S0210B0204 - 42 -
1 information available under this provision, including, but not
2 limited to, records, reports, and date shall be furnished by the
3 board or a panel thereof to the taxpayer upon request at the
4 expense of the taxpayer.
5 (b) The taxpayer or taxing district may present to the board
6 or a panel thereof information and data relevant to the disputed
7 assessment and the assessment review process.
8 (c) Within ten days of meeting informally with a taxpayer or
9 taxing district in accordance with this section, the board or
10 panel of the board shall render a written determination
11 regarding the assessment or assessments in dispute and give the
12 affected taxpayer and taxing district notice of the
13 determination by sending each of them a copy of the written
14 determination by first class mail. The board or panel of the
15 board shall keep a record of the date on which a notice required
16 by this subsection was mailed.
17 (d) The written determination of the board or panel of the
18 board shall include, but not be limited to:
19 (1) The names and addresses of the taxpayer or taxing
20 district which met with the board or panel of the board for an
21 informal review of a disputed assessment or assessments.
22 (2) The date on which the informal review meeting took
23 place.
24 (3) The property or properties involved in the dispute and
25 the assessed values assigned thereto.
26 (4) The findings and recommendations by the board or panel
27 of the board.
28 (5) The date on which the determination was mailed to the
29 taxpayer and taxing district.
30 (6) A typewritten acceptance of the determination which, if
19990S0210B0204 - 43 -
1 accepted, is to be returned by the taxpayer and the taxing
2 district within fifteen days of the date on which the
3 determination was mailed to the taxpayer and taxing district.
4 (e) If the affected taxpayer and taxing district sign and
5 make a timely return of the determination indicating their
6 acceptance, the board or panel of the board shall notify each
7 affected taxpayer and taxing district that the determination has
8 been agreed to, and that it shall be binding on them.
9 (f) If the taxpayer or any affected taxing district refuses
10 to accept the determination of the board or panel of the board
11 by failing to return the signed determination pursuant to
12 subsection (e), the board or panel of the board shall notify the
13 affected taxpayer and taxing district of the failure to reach
14 agreement on acceptance of the determination, and shall provide
15 them with information relative to an appeal to either the board
16 pursuant to Article VI-A or to court pursuant to Article VI-B.
17 The board or panel of the board shall keep a record of the date
18 on which a notice required by this subsection was mailed.
19 (g) If there is a failure to reach agreement on the
20 acceptance of a determination after an informal review by the
21 board or panel of the board, the taxpayer or taxing district may
22 file a formal assessment appeal with the board or, if agreed to
23 by the taxpayer and each taxing district, to the court of common
24 pleas. A formal appeal to the board or the court of common pleas
25 under this section must be filed within twenty-one days of the
26 date on which the notice of the failure to accept the
27 determination pursuant to subsection (f) was mailed.
28 (h) Failure by the board to conduct meetings or execute a
29 written determination with the times prescribed in this section
30 shall not preclude the disputing taxpayer or taxing district
19990S0210B0204 - 44 -
1 from pursuing further appeals under this article.
2 Section 605. Construction of Article.--Notwithstanding any
3 other provision of this act to the contrary, in the event of a
4 conflict with the provisions of this article, the provisions of
5 this article shall control.
6 ARTICLE VI-A
7 APPEALS TO BOARD
8 Section 601-A. Definitions.--For the purposes of this
9 article:
10 "Decision" shall mean a final and formal written adjudication
11 of an assessment appeal rendered by a board.
12 "Determination" shall mean the final action taken by a chief
13 assessor, a designee of the chief assessor, a board, or a panel
14 of the board upon a request for an assessment revision.
15 "Governing body" shall mean county commissioners in a county
16 of the first, second, or second A class; or the legislative
17 policy-making body in a home rule county of the first, second,
18 or second A class.
19 Section 602-A. Conformity with Local Agency Law.--The
20 practice, procedure and judicial review of all appeals filed
21 with the board shall conform with all relevant aspects of Title
22 2 of the Pennsylvania Consolidated Statutes (relating to
23 administrative law and procedures).
24 Section 603-A. Factors in Determinations of the Board.--(a)
25 In any appeal of an assessment the board shall make the
26 following determinations:
27 (1) The market value as of the date such appeal was filed
28 before the board.
29 (2) The common level ratio published by the State Tax
30 Equalization Board on or before the first day of July of the
19990S0210B0204 - 45 -
1 year prior to the tax year being appealed to the board.
2 (b) The board, after determining the market value of the
3 property, shall then apply the established predetermined ratio
4 to such value unless the common level ratio published by the
5 State Tax Equalization Board on or before the first day of July
6 of the year prior to the tax year being appealed to the board
7 varies by more than fifteen per centum (15%) from the
8 established predetermined ratio, in which case the board shall
9 apply that same common level ratio to the market value of the
10 property. As an example, in the case of an established
11 predetermined ratio (PDR) of thirty per centum (30%), the
12 following calculations would be made to determine the
13 permissible ratio variance:
14 30% (PDR) x 15% = 4.5%
15 30% (PDR) + 4.5% = 34.5%
16 30% (PDR) - 4.5% = 25.5%
17 Therefore twenty-five and one-half per centum (25.5%) to thirty-
18 four and one-half per centum (34.5%) would be the permissible
19 ratio variance.
20 (b.1) When a county has effected a county-wide revision of
21 the assessment which was used to develop the common level ratio
22 last determined by the State Tax Equalization Board, the
23 following apply:
24 (1) If a county changes its assessment base by applying a
25 change in the established predetermined ratio, the board shall
26 apply the percentage change between the existing established
27 predetermined ratio and the new established predetermined ratio
28 to the county's common level ratio to establish the certified
29 revised common level ratio for the year in which the assessment
30 was revised.
19990S0210B0204 - 46 -
1 (2) If the county performs a county-wide revision of
2 assessments by revaluing the properties and applying an
3 established predetermined ratio, the board shall utilize the
4 established predetermined ratio instead of the common level
5 ratio for the year in which the assessment was revised and until
6 such time as the common level ratio determined by the State Tax
7 Equalization Board reflects the revaluing of properties
8 resulting from the revision of assessments.
9 (c) Nothing herein shall prevent any appellant from
10 appealing any base year valuation without reference to ratio.
11 (d) Persons who have suffered catastrophic losses to their
12 property shall have the right to appeal before the board within
13 the remainder of the county fiscal year in which the
14 catastrophic loss occurred, or within six months of the date on
15 which the catastrophic loss occurred, whichever time period is
16 longer. The duty of the board shall be to reassess the value of
17 the property in the following manner: the value of the property
18 before the catastrophic loss, based on the percentage of the
19 taxable year for which the property stood at its former value,
20 shall be added to the value of the property after the
21 catastrophic loss, based on the percentage of the taxable year
22 for which the property stood at its reduced value. Any property
23 improvements made subsequent to the catastrophic loss in the
24 same tax year shall not be included in the reassessment
25 described in this subsection for that tax year. Any adjustments
26 in assessment under this subsection shall be reflected by the
27 appropriate taxing authorities in the form of a credit for the
28 succeeding tax year. As used in this section, "catastrophic
29 loss" means any loss due to mine subsidence, fire, flood or
30 other natural disaster which affects the physical state of the
19990S0210B0204 - 47 -
1 real property and which exceeds fifty per centum (50%) of the
2 market value of the real property prior to the loss.
3 Section 604-A. Notice and Hearing.--(a) Notice shall be
4 given to the public, the taxpayer, other taxing bodies, and to
5 any other person who has made a timely request for the same.
6 Notices shall be given at such time and in such manner as shall
7 be prescribed by the rules of the board. If an appeal has been
8 filed, the board shall notify each person and taxing district
9 having an interest in the appeal of the time and place of
10 hearing. Notice shall be effected by mail to each party at the
11 address designated in the statement of intention to appeal, or,
12 if there is no designation, at the address determined by the
13 board. Notice shall be mailed at least fifteen days before the
14 date of the hearing.
15 (b) The board shall meet for the hearing of appeals. The
16 board may, by regulation, establish time frames for acting upon
17 appeals.
18 Section 605-A. Appearances; Required Disclosures.--(a) The
19 parties to the hearing before the board shall be the chief
20 assessor or his designee, the taxpayer, representatives of
21 aggrieved taxing bodies and any other persons or organizations
22 permitted to appear by the board. The board shall have the power
23 to require that all persons who wish to be considered parties
24 enter appearances in writing on forms provided by the board for
25 that purpose.
26 (b) All witnesses providing testimony at the hearing
27 relative to any aspect of the value of the real estate subject
28 to assessment or reassessment shall be required to disclose,
29 under oath, the specific circumstances under which such witness
30 receives compensation by any party to the hearing for the
19990S0210B0204 - 48 -
1 provision of such testimony.
2 Section 606-A. Oaths and Subpoenas.--The chairman of the
3 board shall have the power to administer oaths and issue
4 subpoenas to compel the attendance of witnesses and the
5 production of relevant documents and papers, including witnesses
6 and documents requested by the parties.
7 Section 607-A. Representation by Counsel.--The parties shall
8 have the discretion to retain private legal counsel, and shall
9 be afforded the opportunity to respond and present evidence and
10 argument and cross-examine adverse witnesses on all relevant
11 issues.
12 Section 608-A. Rules of Evidence.--Formal rules of evidence
13 shall not apply, but irrelevant, immaterial, or unduly
14 repetitious evidence may be excluded.
15 Section 609-A. Record of Proceedings.--The board shall keep
16 a stenographic record of the proceedings and a transcript of the
17 proceedings, and copies of graphic or written material received
18 in evidence shall be made available to any party at reasonable
19 expense.
20 Section 610-A. Communication with Parties.--The board shall
21 not communicate directly or indirectly with any party or his
22 representatives in connection with any issue involved except
23 upon notice and opportunity for all parties to participate and
24 shall not consider any communication, reports, staff memoranda
25 or other materials unless the parties are afforded an
26 opportunity to contest the material so considered and shall not
27 inspect the property or its surroundings after the commencement
28 of hearings with any party or his representative unless all
29 parties are given an opportunity to be present.
30 Section 611-A. Decision of the Board; Delivery of Decision
19990S0210B0204 - 49 -
1 and Appeal.--(a) The board shall render a written decision
2 within fifteen days after the last hearing before the board.
3 (b) Each decision shall be accompanied by findings of fact
4 and conclusions based thereon together with the reasons
5 therefor. Conclusions based on any provisions of this or any
6 other act or of any ordinance, rule or regulation shall contain
7 a reference to the provision relied on and the reasons why the
8 conclusion is deemed appropriate based on the facts found.
9 (c) A copy of the final decision shall be delivered to the
10 taxpayer, the chief assessor, and any taxing bodies or parties
11 which have entered an appearance personally or by mail.
12 (d) Any taxpayer or taxing district who disagrees with the
13 final written decision of the board shall have the right to
14 appeal the board decision to the court of common pleas within
15 thirty days after receipt of the decision.
16 Section 612-A. Construction of Article.--Notwithstanding any
17 other provision of this act to the contrary, in the event of a
18 conflict with the provisions of this article, the provisions of
19 this article shall control.
20 ARTICLE VI-B
21 APPEALS TO COURTS OF COMMON PLEAS
22 Section 601-B. Definitions.--For the purposes of this
23 article:
24 "Decision" shall mean a final and formal written adjudication
25 of an assessment appeal rendered by a board.
26 "Determination" shall mean the final action taken by a chief
27 assessor, a designee of the chief assessor, a board or a panel
28 of the board upon a request for an assessment revision.
29 "Governing body" shall mean the county commissioners in a
30 county of the first, second, or second A class; or the
19990S0210B0204 - 50 -
1 legislative policy-making body in a home rule county of the
2 first, second, or second A class.
3 Section 602-B. Proceedings.--Appeals to a court of common
4 pleas shall be conducted as follows:
5 (1) If the appeal is taken from a decision of the board
6 following a formal hearing pursuant to Article VI-A, the
7 proceedings on appeal shall be conducted in accordance with 2
8 Pa.C.S. Ch. 7 Subch. B (relating to judicial review of local
9 agency action).
10 (2) If the appeal is taken directly from a determination
11 made following an informal review, the proceeding on appeal
12 shall be conducted de novo in accordance with the Rules of Civil
13 Procedure that would be applicable if the action were initially
14 commenced in the court of common pleas.
15 Section 603-B. Factors in Determinations of the Court.--(a)
16 In any appeal of an assessment the court shall make the
17 following determinations:
18 (1) The market value as of the date such appeal was filed
19 before the board. In the event subsequent years have been made a
20 part of the appeal, the court shall determine the respective
21 market value for each such year.
22 (2) The common level ratio which was applicable in the
23 original appeal to the board. In the event subsequent years have
24 been made a part of the appeal, the court shall determine the
25 respective common level ratio for each such year published by
26 the State Tax Equalization Board on or before the first day of
27 July of the year prior to the tax year being appealed.
28 (b) The court, after determining the market value of the
29 property pursuant to subsection (a)(1), shall then apply the
30 established predetermined ratio to such value unless the
19990S0210B0204 - 51 -
1 corresponding common level ratio determined pursuant to
2 subsection (a)(2) varies by more than fifteen per centum (15%)
3 from the established predetermined ratio, in which case the
4 court shall apply the respective common level ratio to the
5 corresponding market value of the property. As an example, in
6 the case of an established predetermined ratio (PDR) of thirty
7 per centum (30%), the following calculations would be made to
8 determine the permissible ratio variance:
9 30% (PDR) x 15% = 4.5%
10 30% (PDR) + 4.5% = 34.5%
11 30% (PDR) - 4.5% = 25.5%
12 (b.1) When a county has effected a county-wide revision of
13 the assessment which was used to develop the common level ratio
14 last determined by the State Tax Equalization Board, the
15 following apply:
16 (1) If a county changes its assessment base by applying a
17 change in the established predetermined ratio, the court shall
18 apply the percentage change between the existing established
19 predetermined ratio and the new established predetermined ratio
20 to the county's common level ratio to establish the certified
21 revised common level ratio for the year in which the assessment
22 was revised.
23 (2) If the county performs a county-wide revision of
24 assessments by revaluing the properties and applying an
25 established predetermined ratio, the court shall utilize the
26 established predetermined ratio instead of the common level
27 ratio for the year in which the assessment was revised and until
28 such time as the common level ratio determined by the State Tax
29 Equalization Board reflects the revaluing of properties
30 resulting from the revision of assessments.
19990S0210B0204 - 52 -
1 (c) Nothing herein shall prevent any appellant from
2 appealing any base year valuation without reference to ratio.
3 Section 604-B. Hearing by Court or Master; Required
4 Disclosures.--(a) (1) The court may proceed as provided for in
5 this section if an appeal is taken pursuant to section 602-B(2)
6 on a decision made after an informal review.
7 (2) The court may proceed as provided for in this section if
8 an appeal is taken pursuant to section 602-B(1) on a
9 determination of a board after a formal hearing, provided that
10 the court:
11 (i) finds that the board failed to keep a full and complete
12 record of proceedings as required by section 609-A; and
13 (ii) elects not to remand the proceedings to the board for
14 the purpose of making the record required by section 609-A.
15 (b) Any witness providing testimony before the court or a
16 master relative to any aspect of the value of the real estate
17 subject to assessment or reassessment shall be required to
18 disclose, under oath, the specific circumstances under which
19 such witness receives compensation by any party to these
20 proceedings for the provision of such testimony.
21 Section 605-B. Notice of Master's Hearing.--Written notice
22 of the hearing shall be given to each attorney of record by the
23 master or, if no attorney has appeared of record for a party,
24 notice of the hearing shall be given the party by the master.
25 Notice shall be mailed at least fifteen days before the date of
26 the hearing.
27 Section 606-B. Master's Report.--(a) The master shall file
28 the record and a transcript of the testimony together with the
29 report and recommendation within thirty days after the receipt
30 of the transcript by the master.
19990S0210B0204 - 53 -
1 (b) The master shall immediately send notice of the filing
2 of the report to each party and shall accompany the notice with
3 a copy of the report and recommendation.
4 (c) The master's report shall contain findings of fact,
5 conclusions of law and a recommendation. A transcript of the
6 testimony, the exhibits, pleadings and other papers in the
7 action shall be attached to the report.
8 (d) The findings of fact shall include a summary of the
9 evidence with appropriate comprehensive discussion.
10 (e) The conclusions of law shall include a discussion of the
11 law and the facts and the legal conclusions reached by the
12 master.
13 (f) The recommendation shall state the assessment valuation
14 which the master deems to be equitable under all factual
15 circumstances and in conformity with all relevant legal
16 principles applicable to the real property of the taxpayer. The
17 master shall attach a proposed decree.
18 Section 607-B. Exceptions to Master's Report.--(a) Within
19 twenty days after notice of the filing of the master's report
20 has been mailed, exceptions may be filed by any party to the
21 report or any part thereof, to rulings on objections to
22 evidence, to statements or findings of fact, to conclusions of
23 law or to any other matters occurring during the hearing. Each
24 exception shall set forth a separate objection precisely and
25 without discussion. Matters not covered by exceptions are deemed
26 waived unless, prior to entry of the final decree, leave is
27 granted file exceptions raising those matters.
28 (b) If no exceptions are filed to the master's report within
29 the twenty-day period, the court shall review the report and, if
30 approved, shall enter a final decree.
19990S0210B0204 - 54 -
1 (c) If exceptions are filed, the court shall hear argument
2 on the exceptions and enter an appropriate final decree. No
3 Motion for Post-Trial Relief may be filed to the final decree.
4 Section 608-B. Rules of Court.--The court is hereby
5 authorized to make and adopt such rules and practices as may be
6 necessary to carry this act into effect which are consistent
7 with the Rules of Civil Procedure and to regulate proceedings
8 before masters, and to fix their fees.
9 Section 609-B. Construction of Article.--Notwithstanding any
10 other provision of this act to the contrary, in the event of a
11 conflict with the provisions of this article, the provisions of
12 this article shall control.
13 Section 35. The heading of Article VI of the act is amended
14 to read:
15 ARTICLE [VI] VII
16 REPEALS
17 Section 36. Sections 601 and 602 of the act are renumbered
18 to read:
19 Section [601] 701. * * *
20 Section [602] 702. * * *
21 Section 37. This act shall take effect January 1, 2001.
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