PRINTER'S NO. 1921
No. 1450 Session of 1990
INTRODUCED BY JUBELIRER, HOPPER, SHUMAKER, MADIGAN, CORMAN,
AFFLERBACH, PORTERFIELD, SHAFFER, BRIGHTBILL, WILT, HESS AND
GREENWOOD, FEBRUARY 13, 1990
REFERRED TO FINANCE, FEBRUARY 13, 1990
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," limiting the act to second A class counties.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. The title of the act of June 26, 1931 (P.L.1379,
20 No.348), referred to as the Third Class County Assessment Board
21 Law, amended December 14, 1967 (P.L.851, No.373), is amended to
22 read:
23 AN ACT
24 Creating in counties of the second A [and third] class a board
1 for the assessment and revision of taxes; providing for the
2 appointment of the members of such board by the governing
3 body of the county [commissioners]; providing for their
4 salaries, payable by the county; abolishing existing boards;
5 defining the powers and duties of such board; regulating the
6 assessment of persons, property, and occupations for county,
7 borough, town, township, school, and poor purposes;
8 authorizing the appointment of subordinate assessors, a
9 solicitor, engineers, and clerks; providing for their
10 compensation, payable by such counties; abolishing the office
11 of ward, borough, and township assessors, so far as the
12 making of assessments and valuations for taxation is
13 concerned; and providing for the acceptance of this act by
14 cities.
15 Section 2. Section 1 of the act, amended December 14, 1967
16 (P.L.851, No.373) and November 19, 1968 (P.L.1073, No.327), is
17 amended to read:
18 Section 1. Be it enacted, &c., That [in] this act shall be
19 known and may be cited as the "Second A Class County Assessment
20 Board Law."
21 Section 1.1. In all counties of the second A [and third]
22 class in this Commonwealth, there is hereby created a board, to
23 be known as the Board of Assessment Appeals, which shall be
24 composed of three members. The members of said board shall be
25 appointed by the [county commissioners] governing body of such
26 counties to serve for terms of four years each. Vacancies
27 happening in said office shall be filled by appointment by the
28 county [commissioners] governing body for the unexpired terms.
29 The salary of the members of said board shall be fixed by the
30 salary board of the county.
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1 [The terms of office of any persons now acting as members of
2 any such board for the assessment and revision of taxes in any
3 such county of the third class shall cease and terminate, and
4 the duties and terms of the borough, ward, and township
5 assessors in such counties, so far as assessments for taxation
6 are concerned, shall cease and terminate upon the passage and
7 approval of this act by the Governor.]
8 Section 3. Section 1.1 of the act, added December 13, 1982
9 (P.L.1165, No.269), is amended to read:
10 Section [1.1] 1.2. The following words and phrases when used
11 in this act shall have, unless the context clearly indicates
12 otherwise, the meanings given to them in this section:
13 "Base year." The year upon which real property market values
14 are based for the most recent countywide revision of assessment
15 of real property or other prior year upon which the market value
16 of all real property of the county is based. Real property
17 market values shall be equalized within the county and any
18 changes by the board of assessment appeals shall be expressed in
19 terms of such base year values.
20 "Board." The board of assessment appeals in counties of the
21 second A [and third] class.
22 "Common level ratio." The ratio of assessed value to current
23 market value used generally in the county as last determined by
24 the State Tax Equalization Board pursuant to the act of June 27,
25 1947 (P.L.1046, No.447), referred to as the State Tax
26 Equalization Board Law.
27 ["County commissioners." The board of county commissioners
28 or other similar body in home rule charter counties.]
29 "Established predetermined ratio." The ratio of assessed
30 value to market value established by the [board of county
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1 commissioners] governing body and uniformly applied in
2 determining assessed value in any year.
3 "Governing body." The board of county commissioners in
4 counties of the second class A, or the legislative policymaking
5 body in home rule charter counties.
6 Section 4. Sections 6 and 7(c) of the act, amended December
7 13, 1982 (P.L.1165, No.269), are amended to read:
8 Section 6. [(a)] The subordinate assessors shall make the
9 annual valuation of all property and persons, taxable upon
10 occupations, subject to assessment for taxation for aforesaid
11 purposes, together with a list of all persons subject to a
12 school per capita tax or a poll tax, within their respective
13 districts, and, in so doing, shall view all properties in their
14 district taxable for said purposes. They shall make a personal
15 house to house canvass for their district, in order that the
16 lists of persons taxable upon occupation or subject to a school
17 per capita tax or poll tax may be accurate and correct insofar
18 as it is possible to make them. They shall also have and
19 possess, except as modified by this act, the same powers and
20 perform the same duties and be subject to the same liabilities
21 as are now or shall hereafter be conferred or imposed upon
22 borough, ward, town, and township assessors with respect to
23 making valuations for taxation purposes. All such assessors who
24 shall fail to make valuations and lists in the manner herein
25 provided shall be guilty of a misdemeanor, and, upon conviction
26 thereof, shall be sentenced to pay a fine not exceeding five
27 hundred dollars, and, in default of the payment of such fine and
28 costs, to undergo an imprisonment not exceeding ninety days.
29 [(b) Notwithstanding any other provisions of this act, any
30 county of the fifth class the classification of which has been
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1 ascertained according to its population by reference to the last
2 preceding decennial United States census, and certified and
3 recorded pursuant to section 211 of the act of August 9, 1955
4 (P.L.323, No.130), known as "The County Code," to be advanced in
5 classification to a county of the third class, shall continue to
6 operate a tax assessment system under the provisions of the act
7 of May 21, 1943 (P.L.571, No.254), known as "The Fourth to
8 Eighth Class County Assessment Law," and continue the permanent
9 system of records, including tax maps of the entire county,
10 property record cards, and property owner's index and continue
11 to take into consideration the value of property as indicated by
12 the use of said permanent system of records, cost, charts and
13 land values applied on the basis of zones and districts as well
14 as the price for which property would bonafidely sell in
15 accordance with the requirements of the act of May 21, 1943
16 (P.L.571, No.254), known as "The Fourth to Eighth Class County
17 Assessment Law," as amended.]
18 Section 7. * * *
19 (c) The board shall assess real property at a value based
20 upon an established predetermined ratio which may not exceed one
21 hundred percent of actual value. Such ratio shall be established
22 and determined by the [board of county commissioners] governing
23 body after proper notice has been given. In arriving at actual
24 value the county may utilize the current market value or it may
25 adopt a base year market value.
26 * * *
27 Section 5. Section 8(d.2) and (e) of the act, amended
28 December 13, 1982 (P.L.1165, No.269) and October 9, 1986
29 (P.L.1418, No.132), are amended to read:
30 Section 8. * * *
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1 (d.2) The board, after determining the market value of the
2 property, shall then apply the established predetermined ratio
3 to such value unless the common level ratio published by the
4 State Tax Equalization Board on or before July 1 of the year
5 prior to the tax year on appeal before the board varies by more
6 than fifteen percent from the established predetermined ratio,
7 in which case the board shall apply that same common level ratio
8 to the market value of the property. As an example, in the case
9 of a predetermined ratio of thirty per centum the following
10 calculations would be made to determine that the permissible
11 ratio variance is twenty-five and one-half per centum to thirty-
12 four and one-half per centum:
13 30% (PDR) x 15% = 4.5%
14 30% (PDR) + 4.5% = 34.5%
15 30% (PDR) - 4.5% = 25.5%
16 * * *
17 (e) The board shall prepare three copies of the assessment
18 roll and deliver them on or before the fifteenth day of November
19 with its certificate that they are a true copy of the original
20 assessment roll to the following:
21 (1) One copy to the chief clerk of the [county
22 commissioners] governing body;
23 (2) One copy of such portion of the roll as contains the
24 assessment of persons or property within each school district to
25 the secretary of the board of school directors of the respective
26 school district; and
27 (3) One copy of such portion of the roll as contains the
28 assessment of persons or property within each city accepting the
29 provisions of this act, borough, town or township, to the
30 respective city clerk, borough secretary, town clerk or
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1 secretary, or township secretary. All copies of such roll so
2 furnished shall for all purposes be considered as originals. The
3 original assessment roll and the true copies may be corrected,
4 amended or changed after the fifteenth day of November as
5 circumstances may require. The said copies, in addition to the
6 information required to be shown on the original assessment
7 roll, shall provide space to the right of each assessment for
8 the entry of all taxes which may be levied thereon by the
9 respective political subdivisions. The original assessment roll
10 as corrected shall be preserved in the office of the chief
11 assessor or of the board and shall be open to public inspection,
12 subject to such regulations as the board may prescribe for the
13 preservation and safekeeping of such roll.
14 * * *
15 Section 6. Section 9(a) and (a.1) of the act, amended
16 December 13, 1982 (P.L.1165, No.269), are amended to read:
17 Section 9. (a) In any appeal of an assessment the court
18 shall make the following determinations:
19 (1) The current market value [for the tax year in question]
20 as of the date such appeal was filed before the board. If
21 subsequent years have been made a part of the appeal, the court
22 shall determine the respective market value for each year made a
23 part of the appeal.
24 (2) The common level ratio which was applicable in the
25 original appeal to the board. In the event subsequent years have
26 been made a part of the appeal, the court shall determine the
27 respective common level ratio for each such year published by
28 the State Tax Equalization Board on or before July 1 of the year
29 prior to the tax year being appealed.
30 (a.1) The court, after determining the current market value
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1 of the property [for the tax year in question] under subsection
2 (a)(1), shall then apply the established predetermined ratio to
3 such value unless the corresponding common level ratio
4 determined under subsection (a)(2) varies by more than fifteen
5 percent from the established predetermined ratio, in which case
6 the court shall apply the respective common level ratio to the
7 [current] corresponding market value of the property [for the
8 tax year in question]. As an example, in the case of a
9 predetermined ratio of thirty per centum the following
10 calculations would be made to determine that the permissible
11 ratio variance is twenty-five and one-half per centum to thirty-
12 four and one-half per centum:
13 30% (PDR) x 15% = 4.5%
14 30% (PDR) + 4.5% = 34.5%
15 30% (PDR) - 4.5% = 25.5%
16 * * *
17 Section 7. Section 17 of the act is amended to read:
18 Section 17. The [county commissioners] governing body of any
19 such county shall have authority to prepare, at the cost of the
20 county, such proper maps and plans and surveys as may be deemed
21 necessary to secure a proper and equitable assessment.
22 Section 8. Section 19.2 of the act, added December 6, 1972
23 (P.L.1424, No.311), is amended to read:
24 Section 19.2. Whenever a city of the third class elects to
25 accept the provisions of this act, all former city employes in
26 the office of the city assessor who are employed in the office
27 of the county assessor and who are members of the city's pension
28 or retirement system may, notwithstanding the provisions of
29 section 10, act of August 31, 1971 (Act No.96), known as the
30 "County Pension Law" relating to compulsory membership, file an
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1 election in writing with the [county commissioners] governing
2 body and the city pension board within one year after they
3 become county employes, to retain their membership in the city
4 pension or retirement system. The county shall deduct from the
5 employes' salaries the amounts of their contributions to the
6 pension or retirement system of the city and pay such deductions
7 to the city pension or retirement system. A member who files an
8 election as herein provided may not thereafter elect to become a
9 member of the county's retirement system and shall continue to
10 remain a member of the city pension or retirement system until
11 retirement.
12 Section 9. This act shall take effect in 60 days.
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