THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY McILHINNEY, RAFFERTY, WILLIAMS, MENSCH, TOMLINSON AND EARLL, APRIL 30, 2010

REFERRED TO LOCAL GOVERNMENT, APRIL 30, 2010  

AN ACT

Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,

as amended, "An act creating in counties of the second A and

third class a board for the assessment and revision of taxes;

providing for the appointment of the members of such board by

the county commissioners; providing for their salaries,

payable by the county; abolishing existing boards; defining

the powers and duties of such board; regulating the

assessment of persons, property, and occupations for county,

borough, town, township, school, and poor purposes;

authorizing the appointment of subordinate assessors, a

solicitor, engineers, and clerks; providing for their

compensation, payable by such counties; abolishing the office

of ward, borough, and township assessors, so far as the

making of assessments and valuations for taxation is

concerned; and providing for the acceptance of this act by

cities," further providing for appeals by municipalities.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 18 of the act of June 26, 1931 (P.L.1379,

No.348), referred to as the Third Class County Assessment Board

Law, amended June 25, 1968 (P.L.258, No.122) and repealed in

part June 3, 1971 (P.L.118, No.6), is amended to read:

Section 18.  (a)  The corporate authorities of any borough,

town, township, school, institution and poor district, and

county, who may feel aggrieved by any assessment of property or

subjects of taxation for its corporate purposes, shall have the

right to appeal therefrom in entirety or by individual

assessments in the same manner, subject to the same procedure,

and with like effect as if such appeal were taken by a taxable

with respect to his assessment, and in addition may take an

appeal from any decision of the board or court of common pleas

as though it had been a party to the proceedings before such

board or court even though it was not such a party in fact. Such

authorities may intervene in any appeal by a taxable under

section 9 of this act as a matter of right.

(b)  If the corporate authority of a school district seeks an

appeal pursuant to subsection (a), a quorum of the members

elected to the board of directors of that school district must

attend all proceedings regarding each appeal and be seated with

their chosen representative at any appeal proceeding.

Section 2.  This act shall take effect in 60 days.