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 May 22, 1933 (P.L.853, No.155), entitled "An

act relating to taxation; designating the subjects, property

and persons subject to and exempt from taxation for all local

purposes; providing for and regulating the assessment and

valuation of persons, property and subjects of taxation for

county purposes, and for the use of those municipal and

quasi-municipal corporations which levy their taxes on county

assessments and valuations; amending, revising and

consolidating the law relating thereto; and repealing

existing laws," further providing for appeals by

municipalities.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 520 of the act of May 22, 1933 (P.L.853,

No.155), known as The General County Assessment Law, amended

December 14, 1967 (P.L.846, No.369) and repealed in part June 3,

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

Section 520.  Appeals by Municipalities.--(a)  The corporate

authorities of any county, city, borough, town, township, school

district or poor district, which may feel aggrieved by any

assessment of any property or other subject of taxation for its

corporate purposes, shall have the right to appeal therefrom 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 property.

(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.