PRIOR PRINTER'S NO. 1927 PRINTER'S NO. 2241
No. 1454 Session of 1990
INTRODUCED BY JUBELIRER, HOPPER, SHUMAKER, MADIGAN, CORMAN,
AFFLERBACH, PORTERFIELD, SHAFFER, BRIGHTBILL, WILT, HESS AND
GREENWOOD, FEBRUARY 13, 1990
SENATOR ARMSTRONG, FINANCE, AS AMENDED, JUNE 4, 1990
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," limiting the act to counties of the first,
11 second and second A classes; further providing for the powers
12 of the county commissioners relating to assessments;
13 expanding the powers of assessment boards in counties of the
14 first, second and second A classes; providing for optional
15 assessment revision and appeals procedures; and making
16 repeals.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
20 No.155), known as The General County Assessment Law, amended or
21 added December 14, 1967 (P.L.846, No.369) and December 13, 1982
22 (P.L.1160, No.268), is amended to read:
23 Section 102. Definitions.--The following words and phrases
24 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], as that term is defined in
9 this section, in counties of the [first class, and the
10 subordinate assessors appointed by the board for the assessment
11 and revision of taxes in counties of the second,] second and
12 second A [and third] classes.
13 "Base year" shall mean the year upon which real property
14 market values are based for the most recent county-wide revision
15 of assessment of real property, or other prior year upon which
16 the market value of all real property of the county is based.
17 Real property market values shall be equalized within the county
18 and any changes by the board [of revision of taxes or board for
19 the assessment and revision of taxes], as that term is defined
20 in this section, shall be expressed in terms of such base year
21 values.
22 "Board [of revision of taxes]" shall mean the [board of
23 revision of taxes] Board of Revision of Taxes, in counties of
24 the first class[.
25 "Board for the assessment and revision of taxes" shall mean
26 the board for the assessment and revision of taxes]; the Board
27 of Property Assessment, Appeals and Review, in counties of the
28 second[, second A and third classes] class; or the Board of
29 Assessment Appeals, in counties of the second A class.
30 "Chief assessor" shall mean the chief assessor appointed by
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1 the board, as that term is defined in this section, in each
2 county, or the equivalent job position in a county which has no
3 designated chief assessor.
4 "Common level ratio" shall mean the ratio of assessed value
5 to current market value used generally in the county as last
6 determined by the State Tax Equalization Board pursuant to the
7 act of June 27, 1947 (P.L.1046, No.447), referred to as the
8 State Tax Equalization Board Law.
9 ["County commissioners" means the board of county
10 commissioners or other similar body in home rule charter
11 counties.]
12 "Decision" shall mean a final and formal written adjudication
13 of an assessment appeal rendered by a Board of Assessment
14 Revisions.
15 "Determination" shall mean the final action taken by a chief
16 assessor or a Board of Assessment Revisions upon a request for
17 an assessment revision.
18 "Established predetermined ratio" shall mean the ratio of
19 assessed value to market value established by the [board of
20 county commissioners] governing body and uniformly applied in
21 determining assessed value in any year.
22 "Governing body" shall mean the county commissioners, the
23 board, or, in a home rule county, the legislative policy-making
24 body, as the case may be on the effective date of this
25 amendatory act.
26 "Political subdivision" shall mean a county, city, borough,
27 incorporated town, township, school district, vocational school
28 district or county institution district, or a home rule
29 municipality which has adopted a charter under the act of April
30 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and
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1 Optional Plans Law."
2 "Report" shall mean a letter, memorandum or other similar
3 writing.
4 Section 2. Sections 103, 104 and 105 of the act are amended
5 to read:
6 Section 103. Excluded Provisions.--This act does not include
7 any provisions, and shall not be construed to repeal:
8 (1) The act approved the seventeenth day of June, one
9 thousand nine hundred and thirteen (Pamphlet Laws, five hundred
10 seven), entitled "An act to provide revenue for State and county
11 purposes, and, in cities coextensive with counties, for city and
12 county purposes; imposing taxes upon certain classes of personal
13 property; providing for the assessment and collection of the
14 same; providing for the duties and compensation of
15 prothonotaries and recorders in connection therewith; and
16 modifying existing legislation which provided for raising
17 revenue for State purposes," or any of its amendments;
18 (2) Except where specifically referred to in this act, the
19 laws relating to boards [of revision of taxes, or boards for the
20 assessment and revision of taxes,] in counties of the first,
21 second and third classes;
22 (3) Except where specifically referred to in this act, the
23 laws relating to cities, boroughs, towns, townships, school
24 districts and poor districts.
25 Section 104. Application of Act.--Except as otherwise in
26 this act specifically limited, this act shall apply in [all of
27 the counties of the Commonwealth] each county of the first,
28 second or second A class, whether governed in accordance with
29 its county classification or in accordance with a home rule
30 charter.
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1 Section 105. Saving Clause; Construction.--The provisions of
2 this act so far as they are the same as those of existing laws
3 are intended as a continuation of such laws, and not as new
4 enactments.
5 The repeal by this act of any act of Assembly, or part
6 thereof, shall not revive any act, or part thereof, heretofore
7 repealed or superseded.
8 All local acts of Assembly applying to particular counties or
9 political subdivisions thereof, and not heretofore repealed,
10 shall continue in force, and any provisions of this act
11 inconsistent therewith shall not apply to the counties or
12 political subdivisions thereof affected by such local laws. The
13 reenactment by this act of any act of Assembly, or part thereof,
14 that has heretofore been repealed by any local act of Assembly,
15 in so far as it applied to a particular county or political
16 subdivision thereof, shall not revive or extend the provisions
17 so reenacted to such county or political subdivision thereof.
18 Whenever the provisions of this act are inconsistent with any
19 law relating to or administered by any board [of revision of
20 taxes, or board for the assessment and revision of taxes,] in
21 counties of the first, second or [third] second A class, the
22 laws relating to and administered by such boards, and not
23 included in this act, shall apply, and the inconsistent
24 provisions of this act shall not apply to such classes of
25 counties[, but shall be in full force as to all other classes of
26 counties, except as affected by local laws].
27 The provisions of this act shall not affect any act done,
28 liability incurred, or right accrued or vested, or affect any
29 suit, proceeding or prosecution pending or to be instituted to
30 enforce any right or penalty or punish any offense under the
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1 authority of any act of Assembly repealed by this act.
2 Any person holding office under any act of Assembly repealed
3 by this act shall continue to hold such office until the
4 expiration of the term thereof, subject to the conditions
5 attached to such office prior to the passage of this act.
6 Section 3. Section 201(b) of the act, amended February 18,
7 1982, (P.L.79, No. 28), is amended to read:
8 Section 201. Subjects of Taxation Enumerated.--The following
9 subjects and property shall, as hereinafter provided, be valued
10 and assessed, and subject to taxation for all county, city,
11 borough, town, township, school and poor purposes at the annual
12 rate:
13 * * *
14 (b) All salaries and emoluments of office, all offices, and
15 posts of profit, professions, trades and occupations, except the
16 occupation of farmer, and all persons over the age of eighteen
17 years who do not follow any occupation or calling, as well of
18 unnaturalized foreign-born persons who shall have resided within
19 this Commonwealth for one whole year, as citizens of this
20 Commonwealth: Provided, That whenever a person, other than a
21 Federal employe, not taxable under the provision of this clause,
22 is disfranchised from voting because he cannot be lawfully
23 assessed for a county or State tax, it shall be lawful for the
24 [county commissioners] governing body to assess the occupation
25 of such persons for county taxation purposes, in the manner
26 provided by this act for such assessments. The provisions of
27 this clause shall not apply to counties of the second and [third
28 class, or to any other county, the county commissioners] second
29 A classes, the governing body of which shall by resolution
30 determine not to levy a tax on trades, occupations, professions
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1 and persons who follow no occupation or calling, nor shall the
2 provisions of this clause apply to cities of the second and
3 second A class, or to school districts.
4 * * *
5 Section 4. Section 202 of the act, amended July 2, 1941
6 (P.L.219, No.99), is amended to read:
7 Section 202. Occupation Tax in Counties of the Second Class
8 [and Third Class] Abolished; Optional in Other Counties.--In
9 counties of the second [and third] class, the county tax on
10 trades, occupations and professions is hereby abolished. In all
11 other counties, except counties of the first class, the [county
12 commissioners] governing body may by resolution determine not to
13 levy a tax on trades, occupations, professions and persons who
14 follow no occupation or calling. Such action may at any time,
15 and in like manner, be repealed and such tax be levied as
16 theretofore.
17 Section 5. Section 204(a)(3) and (10) of the act, amended
18 September 22, 1972 (P.L.868, No.197), are amended to read:
19 Section 204. Exemptions from Taxation.--(a) The following
20 property shall be exempt from all county, city, borough, town,
21 township, road, poor and school tax, to wit:
22 * * *
23 (3) All hospitals, universities, colleges, seminaries,
24 academies, associations and institutions of learning,
25 benevolence, or charity, including fire and rescue stations,
26 with the grounds thereto annexed and necessary for the occupancy
27 and enjoyment of the same, founded, endowed, and maintained by
28 public or private charity: Provided, That the entire revenue
29 derived by the same be applied to the support and to increase
30 the efficiency and facilities thereof, the repair and the
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1 necessary increase of grounds and buildings thereof, and for no
2 other purpose;
3 * * *
4 (10) All playgrounds, with the equipments and grounds
5 thereto annexed, necessary for the occupancy and enjoyment of
6 the same, founded, endowed, or maintained by public or private
7 charity, which apply their revenue to the support and repair of
8 such playgrounds and to increase the efficiency and facilities
9 thereof, either in ground or buildings, or otherwise, and for no
10 other purpose, and owned, leased, possessed, or controlled by
11 public school boards or properly organized and duly constituted
12 playground associations, and approved and accepted by the [board
13 of county commissioners, or board of revision of taxes,]
14 governing body of the county in which said playgrounds are
15 situated as such playgrounds;
16 * * *
17 Section 6. Sections 301, 302, 303 and 304 of the act are
18 amended to read:
19 Section 301. [Election of Assessors.--The qualified voters
20 of each ward in cities of the third class shall, at the
21 municipal election in the year one thousand nine hundred and
22 thirty-five, and every four years thereafter, vote for and elect
23 a properly qualified person, according to law, to act as county
24 assessor in each of said wards under the provisions of this act,
25 who shall serve for four years. All county assessors in
26 boroughs, towns, townships and wards thereof shall be elected at
27 the times and for the terms prescribed by existing laws.
28 This section does not apply in counties of the first, second
29 and third classes where assessors, under existing law, are
30 appointed.] Qualifications of Assessor.--Except in a county of
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1 the first or second class, no person shall serve or be appointed
2 as an assessor unless the person is qualified under the act of
3 December 17, 1986 (P.L.1675, No.192), known as the "Assessors
4 Certification Act."
5 Section 302. Oath of Assessors.--The [elected and appointed]
6 assessors [of the several wards, townships, towns, boroughs and
7 districts, and, in townships of the first class, also the
8 assistant township assessors and assistant triennial assessors,]
9 shall, immediately on the receipt of the precept from the
10 [county commissioners, or board of revision of taxes, or board
11 for the assessment and revision of taxes] governing body, and
12 before entering upon the duties of their office, take and
13 subscribe the following oath or affirmation:
14 You do (swear or affirm) that you will support the
15 Constitution of the United States and the Constitution of
16 Pennsylvania, that you will, as assessor [for (ward, district,
17 borough, town or township)], use your utmost diligence and
18 ability to discover and ascertain all the property, real and
19 personal, [within your (ward, district, borough, town or
20 township),] and all other objects subject to taxation by the
21 laws of this Commonwealth, and take an accurate account of the
22 same; and that you will justly and honestly, to the best of your
23 judgment, assess and value every separate lot, piece or tract of
24 land, with the improvements thereon, and all personal property
25 made taxable by the laws of this Commonwealth, [within your
26 (ward, district, borough, town or township),] at the rate or
27 price which you shall, after due examination and consideration,
28 believe the same would sell for if sold singly and separately at
29 a bona fide sale, after full public notice; and that you will
30 assess all persons according to their correct offices and posts
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1 of profit, trades and occupations; and that you will perform
2 your duty as assessor [of said (ward, district or township)]
3 with honesty and fidelity, according to the laws of this
4 Commonwealth, without fear, favor or affection, hatred, malice
5 or ill will.
6 Section 303. Filing of Assessor's Oath.--It shall be the
7 duty of each [elected and appointed assessor and assistant
8 township and triennial] assessor to produce to [the
9 commissioners, or board of revision of taxes, or board for the
10 assessment and revision of taxes, of the county] the governing
11 body, within twenty days after his [election or] appointment, a
12 copy of the oath or affirmation taken and subscribed by him as
13 is hereinbefore directed, and attested by the person before whom
14 the same was administered, which shall be filed by the
15 [commissioners, or said boards, in their] governing body in its
16 respective office.
17 Section 304. Vacancies in the Office of Assessor.--Whenever
18 an [elected assessor, or, in townships of the first class, an
19 assessor, assistant township] assessor [or assistant triennial
20 assessor,] refuses or neglects to qualify as required by law, or
21 refuses or neglects to receive the precept and books for the
22 triennial or other assessment, the [county commissioners are]
23 governing body is hereby authorized to appoint a suitable person
24 to serve as assessor on the eighth day after the time designated
25 by this act to begin the assessment.
26 [If the electors of any ward, borough, town or township shall
27 fail to choose an assessor, or, in townships of the first class,
28 an assistant township assessor or assistant triennial assessor,
29 at the time appointed by law, or if any person elected to such
30 office shall neglect or refuse to serve therein, or if any
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1 vacancy shall happen therein by death or otherwise, the
2 commissioners of the county shall appoint a fit person to fill
3 the office, who shall serve until the expiration of the then
4 current term of such officer, and who shall have the same
5 powers, be subject to the same penalties, and receive the same
6 compensation, as if he had been elected to such office.]
7 Section 7. Sections 305, 306, 307, 308, 309 and 310 of the
8 act are repealed.
9 Section 8. Section 401 of the act, amended December 14, 1967
10 (P.L.846, No.369), is amended to read:
11 Section 401. Issuing of Precepts and Return of Assessments
12 in Triennial Years.--(a) In counties of the first class, the
13 precepts to make annual assessments shall be issued to [the
14 appointed] assessors by the board [of revision of taxes,] and
15 return thereof made as provided by existing law relating to the
16 board [of revision of taxes in said counties;].
17 (b) In counties of the second class, the precepts to make
18 triennial assessments and the precepts to make assessments in
19 the years between triennial assessments shall be issued to [the
20 appointed] assessors by the board [for the assessment and
21 revision of taxes] at such time as the board may prescribe, and
22 return thereof be made on or before the first Monday of November
23 as provided by existing law relating to the board [for the
24 assessment and revision of taxes in said counties;].
25 (c) In counties of the second A [and third] class, the
26 precepts to make triennial assessments shall be issued to [the
27 appointed] assessors by the board [for the assessment and
28 revision of taxes,] and return thereof made at such times as the
29 board shall determine in accordance with existing law relating
30 to the board [for the assessment and revision of taxes in said
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1 counties;
2 (d) In counties of the fourth class, the county
3 commissioners shall issue the precepts to make triennial
4 assessments to the elected assessors of their respective
5 townships, towns, boroughs and wards on or before the first day
6 of June, and the assessors are hereby required to complete the
7 said assessment and make their return not later than the first
8 day of September, one thousand nine hundred and thirty-three,
9 and triennially thereafter;
10 (e) In counties of the fifth, sixth, seventh and eighth
11 classes, the county commissioners shall issue the precepts to
12 make triennial assessments to the assessors of the respective
13 townships of the second class, towns, boroughs and wards on or
14 before the second Monday of September, and, to assessors in
15 townships of the first class, on or before the first day of
16 July, and the assessors are hereby required to complete the said
17 assessment and make their return not later than the thirty-first
18 day of December, one thousand nine hundred and thirty-three, and
19 triennially thereafter: Provided, That the county commissioners
20 of said counties may, at the time of issuing their precepts,
21 direct the return thereof to be made at any time before the
22 thirty-first day of December: Provided further, That where
23 assessors in townships of the first class shall have been
24 continuously engaged in the actual performance of their duties
25 after the delivery of the precepts to them, except where
26 prevented by sickness or stress of weather, and are not able to
27 complete the triennial assessment and make return thereof on or
28 before the thirty-first day of December, it shall be lawful for
29 the said assessors to continue the performance of their duties
30 and to make return of their assessment to the county
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1 commissioners after said date, but in no case shall any such
2 return be made later than the fifteenth day of February of the
3 year following the delivery of the precepts to the assessors].
4 Section 9. Section 402 of the act, amended December 13, 1982
5 (P.L.1160, No.268), is amended to read:
6 Section 402. Valuation of Property.--(a) It shall be the
7 duty of [the several elected and appointed assessors, and, in
8 townships of the first class, of the assessors, assistant
9 township] assessors [and assistant triennial assessors,] to rate
10 and value all objects of taxation, whether for county, city,
11 township, town, school, institution district, poor or borough
12 purposes, according to the actual value thereof, and at such
13 rates and prices for which the same would separately bona fide
14 sell. In arriving at actual value the county may utilize either
15 the current market value or it may adopt a base year market
16 value. In arriving at such value the price at which any property
17 may actually have been sold either in the base year or in the
18 current taxable year, shall be considered but shall not be
19 controlling. Instead such selling price, estimated or actual,
20 shall be subject to revision by increase or decrease to
21 accomplish equalization with other similar property within the
22 taxing district. In arriving at the actual value, all three
23 methods, namely, cost (reproduction or replacement, as
24 applicable, less depreciation and all forms of obsolescence),
25 comparable sales and income approaches, must be considered in
26 conjunction with one another. Except in counties of the first
27 class, no political subdivision shall levy real estate taxes on
28 a county-wide revised assessment of real property until it has
29 been completed for the entire county.
30 (a.1) The [board of county commissioners] governing body
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1 shall establish and determine, after proper notice has been
2 given, an established predetermined ratio of assessed value to
3 actual value which may not exceed one hundred per centum (100%)
4 of actual value. The [commissioners, acting as a] board [of
5 revision of taxes, or board for the assessment and revision of
6 taxes] shall apply the established predetermined ratio to the
7 actual value of all real property to formulate the assessment
8 roll.
9 (a.2) The governing body may redetermine the fair market
10 value upon which the assessed value on real property is based
11 when (i) a parcel of the land is divided and conveyed in smaller
12 parcels, (ii) the economy of the county or portion of the county
13 has depreciated or appreciated to such an extent that real
14 estate values in that area are affected, or (iii) improvements
15 are made to the real property or existing improvements to the
16 real property are removed or destroyed. Painting an existing
17 building or performing normal, regular repairs to the building
18 may not be deemed cause for a change in valuation.
19 (b) [Except as to counties of the first and second class,
20 after any] after a second A class county makes a county-wide
21 revision of assessment of real property at values based upon an
22 established predetermined ratio as required by law or after [any
23 county] it changes its established predetermined ratio, each
24 political subdivision, which hereafter for the first time levies
25 its real estate taxes on that revised assessment or valuation,
26 shall, for the first year, reduce its tax rate, if necessary,
27 for the purpose of having the total amount of taxes levied for
28 that year against the real properties contained in the duplicate
29 for the preceding year, equal, in the case of any taxing
30 district, not more than ten per centum greater than the total
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1 amount it levied on such properties the preceding year,
2 notwithstanding the increased valuations of such properties
3 under the revised assessment. For the purpose of determining the
4 total amount of taxes to be levied for said first year, the
5 amount to be levied on newly constructed buildings or structures
6 or on increased valuations based on new improvements made to
7 existing houses need not be considered. The tax rate shall be
8 fixed for that year at a figure which will accomplish this
9 purpose. With the approval of the court of common pleas, upon
10 good cause shown, any such political subdivision may increase
11 the tax rate herein prescribed, notwithstanding the provisions
12 of this subsection.
13 (c) When a county has effected a countywide revision of the
14 assessment which was used to develop the common level ratio last
15 determined by the board, the following applies: <--
16 (1) If a county performs a countywide revision of
17 assessments by applying a common multiplier to the assessed
18 values, the county shall apply such multiplier to its common
19 level ratio to establish the certified revised common level
20 ratio for the year in which the assessment was revised.
21 (2) If the county performs a countywide revision of
22 assessments by revaluing the properties and applying a
23 predetermined ratio, the county shall utilize the established
24 predetermined ratio instead of the common level ratio for the
25 year in which the assessment was revised.
26 SHALL APPLY: <--
27 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
28 CHANGE IN PREDETERMINED RATIO, THE COUNTY SHALL APPLY THE
29 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND
30 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON
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1 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
2 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
3 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
4 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
5 ESTABLISHED PREDETERMINED RATIO, THE COUNTY SHALL UTILIZE THE
6 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
7 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
8 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
9 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
10 RESULTING FROM THE REVISION OF ASSESSMENTS.
11 (d) The office issuing building permits in every political
12 subdivision of each county shall keep a daily record, separate
13 and apart from all other records, of every building permit
14 issued, which shall set forth the following information: the
15 date of issuance, the names and addresses of the persons owning
16 and a description sufficient to identify the property for which
17 the permit was issued, the nature of the improvements and the
18 amount in dollars in which issued. On or before the first Monday
19 of each month, such office shall file the daily record in the
20 office of the board of the county in which it is located,
21 together with a certificate of the head of such office that its
22 contents are correct. Such office may charge and collect from
23 each person to whom a building permit is issued a sum of not
24 more than one dollar ($1.00) which shall be in full compensation
25 for its services under the provisions of this act.
26 (e) Whenever any person makes improvements other than
27 painting of or normal regular repairs to a building aggregating
28 one thousand dollars ($1000) or less in value annually to any
29 real property in any political subdivision in the county and he
30 is not required to obtain a building permit therefor by any
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1 political subdivision within thirty days of commencing the
2 improvements, he shall furnish the following information to the
3 board: the name and address of the person owning and a
4 description sufficient to identify the property involved, the
5 nature of the improvements made or to be made and the amount in
6 dollars of the value of the improvements. Any person who
7 wilfully fails to comply with the provisions of this subsection,
8 or who in furnishing such information wilfully falsifies the
9 same, shall, upon conviction thereof in a summary proceeding, be
10 sentenced to pay a fine of not more than fifty dollars ($50.00).
11 (f) At least once every three months, the board shall
12 forward copies of the improvement records kept under subsection
13 (d) or (e) to the assessors of the political subdivision in
14 which such improvements are made or contemplated. The assessors
15 shall visit the site of the improvements and secure any
16 information the board requests, which may include the
17 description and measurements, type of construction, degree of
18 completion, cost and probable value of the improvements.
19 Section 10. Section 402.1 of the act, added September 23,
20 1961 (P.L.1601, No.677), is amended to read:
21 Section 402.1. Valuation of Mobilehomes or House Trailers.--
22 [It shall be the duty of the several elected and appointed
23 assessors of the political subdivisions to] Assessors shall
24 assess, rate and value all mobilehomes and house trailers
25 [within their subdivisions] according to the actual value
26 thereof and prices for which the same would separately bona fide
27 sell. The land upon which such mobilehome or house trailer is
28 located at the time of assessment shall be valued separately,
29 and shall not include the value of the house trailer or
30 mobilehome located thereon.
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1 Section 11. Section 403 of the act is amended to read:
2 Section 403. List of Taxables.--[The elected and appointed
3 assessors of the several counties] Assessors shall, in each
4 year, make a return to the [county commissioners, or board of
5 revision of taxes, or board for the assessment and revision of
6 taxes,] governing body of all the taxable inhabitants within
7 their respective wards, boroughs, towns, townships and
8 districts, which return shall state the names and surnames and
9 the address of each of such taxable inhabitants, stating the
10 occupation and the street and number of the house in which such
11 inhabitant resides. In all cases where such taxable inhabitant
12 resides in a house not having a street and number address, the
13 name of the owner of the house and his or her address, as
14 definitely as possible, shall be given. The provisions of this
15 section shall not apply to any county of the first class except
16 where, under the provisions of existing law, a tax upon
17 occupations may be levied by any city within such county which
18 makes its tax levies on the basis of the assessments provided
19 for by this act, and where such city has authorized such levy.
20 Section 12. Section 404 of the act, amended June 16, 1972
21 (P.L.418, No.121), is amended to read:
22 Section 404. Assessment of Persons in Counties That do Not
23 Levy Occupation Taxes.--It shall be the duty of the assessors,
24 for taxation purposes in counties of the second[, second A and
25 third class, and in counties electing not to levy a tax on
26 trades, occupations, professions and persons who follow no
27 occupation or calling] and second A class, to prepare a list of
28 all residents and inhabitants in such counties over the age of
29 eighteen years, and return the same to the proper county
30 authorities with other taxable property as provided by law. The
19900S1454B2241 - 18 -
1 assessor shall also state the occupation of each such resident
2 and inhabitant or that a person does not follow an occupation or
3 calling, as the case may be, for the assessment of any township
4 or borough tax on occupations, as provided by law. The [county
5 commissioners, or boards for the assessment and revision of
6 taxes, as the case may be,] governing body shall continue to fix
7 valuations for trades, occupations, professions and persons who
8 follow no occupation or calling, as provided by law, for the use
9 of boroughs and townships, and nothing contained in this act
10 shall be construed to repeal the power of townships and boroughs
11 to levy taxes on trades, occupations, professions, and on
12 persons who follow no occupation or calling as provided by law.
13 Section 13. Sections 405 and 406 of the act are amended to
14 read:
15 Section 405. Return of Exempt Property.--It shall be the
16 duty of [the several elected and appointed] assessors in this
17 Commonwealth to make return of all property, now or which
18 hereafter may be especially exempt by act of Assembly from
19 taxes, in a separate list to the [commissioners, or board of
20 revision of taxes, or board for the assessment and revision of
21 taxes, as the case may be,] governing body of the proper county,
22 for which service the said assessors shall receive the same
23 compensation as is allowed for like services in other cases.
24 Section 406. Real Estate Omitted from Triennial
25 Assessment.--Whenever any taxable real estate shall be omitted
26 to be assessed at the triennial assessment, the [elected or
27 appointed] assessor, on notice thereof, shall forthwith assess
28 and return the same to the proper office, which assessment shall
29 be subject to appeal, and shall continue until the next
30 triennial assessment, and its proper proportion of all taxes to
19900S1454B2241 - 19 -
1 which such real estate is liable, levied after such assessment,
2 shall be laid thereon.
3 Section 14. Section 407 of the act, amended or added
4 September 23, 1961 (P.L.1601, No.677), December 14, 1967
5 (P.L.846, No.369) and July 8, 1969 (P.L.130, No.54), is amended
6 to read:
7 Section 407. (a) Recorder of Deeds in Certain Counties to
8 Furnish Record of Conveyances; Compensation.--It shall be the
9 duty of the recorder of deeds in each county of the second A[,
10 third, fourth, fifth, sixth, seventh and eighth classes] class
11 to keep a daily record, separate and apart from all other
12 records, of every deed or conveyance of land in said county
13 entered in his office for recording which record shall set forth
14 the following information to wit: The date of the deed or
15 conveyance, the names of the [grator] grantor and grantee, the
16 consideration mentioned in the deed, the location of the
17 property as to city, borough, ward, town or township, the
18 acreage of the land conveyed, if mentioned, and if the land
19 conveyed be a lot or lots on a recorded plan, the number or
20 numbers by which the same may be designated on the plan, if
21 mentioned in the deed; and it shall be the further duty of the
22 recorder, on the first Monday of each month, to file the
23 aforesaid daily record in the [commissioner's office, or] office
24 of the board [for the assessment and revision of taxes,] of the
25 proper county, together with his certificate, appended thereto,
26 that such record is correct; and the recorder of deeds shall
27 charge, and collect from the person presenting a deed of
28 conveyance for record, the sum of fifteen (15) cents, when it
29 contains but one description of land, and ten (10) cents for
30 each additional description therein described, which sum shall
19900S1454B2241 - 20 -
1 be in full compensation for his services under this act.
2 (b) Statement of Conveyances to Be Furnished Assessors.--[It
3 shall be the duty of the county commissioners, or board for the
4 assessment and revision of taxes, of such counties, upon receipt
5 of such daily report from the office of the recorder of deeds,
6 to keep the same] The board shall keep daily reports filed with
7 it, under subsection (a), on file in their office; and, prior to
8 the making of the annual and of the triennial assessment, to
9 deliver to the [elected or appointed] assessor [or assessors of
10 each city, borough, ward, town, township or district], before he
11 shall enter upon the discharge of his duty as assessor of the
12 real estate in his district, a statement or statements of all
13 such deeds and conveyances of all such real estate within said
14 district, together with all the information regarding the same
15 as set forth in this section, to be used by such assessor [or
16 assessors] in making the assessment in the name of the owners of
17 the real estate and in ascertaining the value of such real
18 estate.
19 All mobilehome court operators which shall mean every person
20 who leases land to two or more persons for the purpose of
21 allowing such persons to locate thereon a mobilehome or house
22 trailer which is subject to real property taxation shall
23 maintain a record of all such leases which shall be opened for
24 inspection at all reasonable times by the tax assessor [of the
25 political subdivision]. As part of such record, the court
26 operator shall note the arrival of each mobilehome or house
27 trailer, the make or manufacturer thereof, the serial number,
28 the number of occupants, their names and ages, and their last
29 prior residence address. Each month the mobilehome court
30 operator shall send a record to the [tax assessor of the
19900S1454B2241 - 21 -
1 political subdivision] assessment office of the arrivals and
2 departures during the prior month of mobilehomes or house
3 trailers on his land.
4 (c) Land to Be Assessed in Name of Owner at Time of
5 Assessment.--It shall be the duty of [such assessor or assessors
6 in such counties] an assessor, in making the triennial
7 assessment and the intermediate annual assessments, to ascertain
8 the owner or owners of each tract, piece, parcel or lot of
9 ground assessed, at the time of such assessment, and to assess
10 the same in the name of the then owner or owners, as thus
11 appears in such statement, unless to his personal knowledge
12 there has been thereafter a change in the ownership so that such
13 tract, piece, parcel or lot of real estate shall be assessed in
14 the name of the then owner or owners, except that all
15 mobilehomes or house trailers shall be assessed in the name of
16 the then owner or owners of such mobilehome or house trailer,
17 who shall be the person or persons named in the title of such
18 mobilehome or house trailer irrespective of whether the title is
19 issued by this State or another state.
20 (d) Notification of Mobilehome or House Trailer Owner.--Each
21 person in whose name a mobilehome or house trailer is assessed,
22 rated or valued as provided in this act, shall be notified in
23 writing by the assessor that it shall be unlawful for any person
24 to remove the mobilehome or house trailer from the taxing
25 district without first having obtained removal permits from the
26 local tax collector.
27 (e) Removal Permits.--The local tax collector shall issue
28 removal permits upon application therefor whenever a fee of two
29 dollars ($2) and all taxes levied and assessed on the mobilehome
30 or house trailer to be moved are paid.
19900S1454B2241 - 22 -
1 (f) Penalty.--Any person who moves a mobilehome or house
2 trailer from the territorial limits of the taxing district
3 without first having obtained a removal permit issued under this
4 act shall, upon summary conviction thereof, be sentenced to pay
5 a fine of one hundred dollars ($100) and costs of prosecution or
6 undergo imprisonment for not more than thirty days, or both.
7 (g) Mobilehome Titles of Ownership; Records.--Upon the
8 written request of an assessor, the Department of Transportation
9 shall provide pertinent information concerning the transfer of
10 title of a mobilehome or house trailer and the sales tax paid
11 pursuant to the conveyance.
12 Section 15. Section 408 of the act is repealed.
13 Section 16. Sections 409 and 410 of the act are amended to
14 read:
15 Section 409. Persons Acquiring Unseated Lands to Furnish
16 Statement [to County Commissioners].--It shall be the duty of
17 every person hereafter becoming a holder of unseated lands, by
18 gift, grant or other conveyance, to furnish to the [county
19 commissioners, or board for the assessment and revision of
20 taxes, as the case may be,] governing body a statement signed by
21 such holder, or his, her, or their agent, containing a
22 description of each tract so acquired, the name of the person or
23 persons to whom the original title from the Commonwealth passed,
24 and the nature, number and date of such original title, together
25 with the date of the conveyance to such holder, and the name of
26 the grantor, within one year from and after such conveyance, and
27 on failure of any holder of unseated lands to comply with the
28 injunctions of this act, it shall be the duty of the [county
29 commissioners] governing body to assess on every tract of land,
30 respecting which such default shall be made when discovered,
19900S1454B2241 - 23 -
1 four times the amount of the tax to which such tract or tracts
2 of land would have been otherwise liable, and to enforce the
3 collection thereof, in the same manner that taxes due on
4 unseated lands are or may be assessed and collected: Provided,
5 That nothing in this section shall be construed as giving
6 greater validity to unexecuted land warrants than they are now
7 entitled to, nor to the detriment of persons under legal
8 disabilities, provided such person or persons comply with the
9 foregoing requisitions within the time or times limited,
10 respectively, after such disability shall be removed.
11 Section 410. Assessment of Unseated Lands.--All unseated
12 lands within this Commonwealth, held by individuals,
13 copartnerships, associations or corporations, either by
14 improvement, warrant, patent, or otherwise, shall, for the
15 purpose of raising county rates and levies, be valued and
16 assessed in the same manner as other property.
17 Whenever any tax levy is made upon land as unseated, which
18 the assessors for the same year by error or mistake returned
19 assessed as seated, while the same ought or might legally have
20 been assessed as unseated, such levy shall be deemed valid and
21 regular for all intents and purposes, notwithstanding it differs
22 from the copy of the duplicate furnished by the assessor. All
23 records of the [county commissioners] governing body charging
24 lands as unseated with arrears of taxes shall be evidence of an
25 assessment. No clearing over by mistake shall ever be deemed
26 sufficient to render land seated.
27 Section 17. Section 411 of the act, amended June 13, 1939
28 (P.L.343, No.200), is amended to read:
29 Section 411. Assessment of Seated Lands Divided by County
30 Lines.--The [elected and appointed] assessors of the several
19900S1454B2241 - 24 -
1 counties shall, on seated lands, make the assessment in the
2 county in which the mansion house is situated, when county lines
3 divide a tract of land. Whenever the dividing line between two
4 counties shall pass through the mansion house of any tract of
5 land, the owner of the land so divided may choose as the situs
6 of assessment either of the counties, by a written notice of his
7 election to the [commissioners] governing bodies of both
8 counties. The [elected or appointed] assessors of the county so
9 chosen shall assess therein all the tract of land. In the event
10 that the owner shall refuse or fail to so choose, then the
11 county in which the larger portion of the mansion house is
12 situated shall have the right of assessment.
13 Section 18. Sections 413, 414 and 415 of the act are amended
14 to read:
15 Section 413. Assessment Where Township Line Passes Through
16 Mansion House.--Whenever the dividing line between any township
17 and city or borough, or between any two townships, as now or may
18 be hereafter located, shall pass through the mansion house of
19 any tract of land, the owner of the land so divided may choose,
20 as the place of residence of its occupants, either of the
21 townships or the borough, by a written notice of his election to
22 the [commissioners of the county] governing body. A choice once
23 so made shall be binding on the owner and occupiers of such
24 mansion house and on future owners thereof. In case of the
25 neglect or refusal of the owner of such land to make an election
26 as aforesaid, the persons occupying said mansion house shall be
27 regarded as residing wholly within the township, and the
28 [elected or appointed] assessors [of such township] shall, in
29 such case, or when he elects to reside in the township, assess
30 therein such persons, and all the tract of land on which such
19900S1454B2241 - 25 -
1 mansion house is erected.
2 Section 414. Assessment of Coal Underlying Lands Divided by
3 County, Township or Borough Lines.--[The elected or appointed
4 assessors of the wards, townships and boroughs of the several
5 counties] Assessors shall, where seated lands, underlaid with
6 coal, are divided by county, city, township or borough lines,
7 the ownership of which coal has been severed from the ownership
8 of the overlying strata or surface, assess each division of said
9 coal in the county, city, township or borough in which it
10 actually lies.
11 Section 415. Separate Assessment of Coal and Surface.--All
12 [elected and appointed] assessors shall hereafter assess coal
13 and surface separately in cases where the life tenant of land
14 has not the right to operate the coal underlying said surface.
15 Section 19. The act is amended by adding sections to read:
16 Section 417.1. Notice for Information by Assessors.--The
17 chief assessor, for assessment purposes, shall give to an owner
18 of real property only one notice by United States Postal Service
19 first class mail, registered mail or certified mail, return
20 receipt requested, postage prepaid. The notice shall require an
21 owner of real property to file a property statement. The
22 statement may include records and information pertaining to sale
23 of ownership interests, partnership interests, stock
24 transactions and income and expense of rental income-producing
25 property. The owner of property shall submit a property
26 statement forty-five days of the notice of the chief assessor.
27 The notice shall include a statement that compliance with the
28 notice is mandatory by law.
29 The term "rental income-producing property" as used in this
30 section includes, but is not limited to, residential rental
19900S1454B2241 - 26 -
1 realty, apartments, rooming houses, commercial rental realty,
2 leased industrial realty, leased land, garages, hotels, motels,
3 inns, bed and breakfast accommodations, and similar rental real
4 estate.
5 Section 417.2. Failure to File a Property Statement After
6 Notice.--(a) If an owner fails to respond to the notice of the
7 chief assessor within forty-five days of the notice, the chief
8 assessor shall value the property at the amount the chief
9 assessor reasonably determines, from any information in his
10 possession or available to him, to be the full and fair value.
11 (b) If an owner has good cause for failing to respond to the
12 notice within the required period of time, the chief assessor
13 may extend the period of time for an additional forty-five day
14 period. No further extension shall be permitted.
15 (c) If an owner disputes a valuation made by the chief
16 assessor, the owner may appeal in accordance with the provisions
17 of this article. For the appeal to be valid, a completed
18 property statement shall be filed with the appeal.
19 Section 417.3 Confidentiality.--Information gained by the
20 chief assessor shall be confidential, except for official
21 purposes, and a person or agent divulging information shall be
22 guilty of a misdemeanor, and upon conviction thereof, be subject
23 to imprisonment for not more than three years, and fined a sum
24 of not more than five hundred dollars ($500), or both.
25 Section 20. Sections 418 and 419 of the act are amended to
26 read:
27 Section 418. Returns of Timber Lands.--[It shall be the duty
28 of the several elected and appointed assessors, in their return
29 of real estate to the commissioners of the proper county at each
30 triennial assessment, to] Assessors, in their return of real
19900S1454B2241 - 27 -
1 estate to the governing body or board of the proper county at
2 each triennial assessment, shall make returns of all the timber
3 land in their proper district by specifying in separate columns
4 how many acres each tract contains of cleared land, and how many
5 in timber.
6 Section 419. Assessment of Auxiliary Forest Reserves.--All
7 surface land which has, since the fifth day of June, one
8 thousand nine hundred and thirteen, been classified and set
9 apart as auxiliary forest reserves, in the manner provided by
10 law, or which may hereafter be so classified, shall, so long as
11 the same remains so classified, be rated in value, for the
12 purpose of taxation, not in excess of one dollar ($1.00) per
13 acre, and shall continue to be so rated so long as the said land
14 remains within the class designated as auxiliary forest
15 reserves: Provided, however, That if the said surface land be
16 underlaid with coal, iron ore, oil, gas, or other valuable
17 minerals, said minerals may be separately assessed. The [elected
18 and appointed] assessors [in the several boroughs, townships and
19 districts in which such lands are situate] shall assess such
20 lands in the manner now or hereafter provided for the assessment
21 of real estate for purposes of taxation, as if they had not been
22 set apart as auxiliary forest reserves, and shall make their
23 return to the [county commissioners] governing body in like
24 manner as is now or hereafter may be provided by law, subject to
25 exception, appeal, and final adjustment.
26 Upon receipt of assessment returns from the various
27 assessors, the [county commissioners, or board for the
28 assessment and revision of taxes,] governing body shall reduce,
29 in their records, to a sum not in excess of one dollar ($1.00)
30 per acre, the assessment on all those lands which shall have
19900S1454B2241 - 28 -
1 been placed in the class known as auxiliary forest reserves, in
2 accordance with certificates filed with them by the Department
3 of Forests and Waters or the Department of Environmental
4 Resources, and the original assessment returns made by said
5 assessors shall be preserved.
6 Section 21. Sections 422 and 431 of the act are repealed.
7 Section 22. The act is amended by adding a section to read:
8 Section 431.1. Issuing of Precepts and Return of Assessments
9 in Inter-Triennial Years.--In counties of the second class, the
10 precepts to make inter-triennial assessments shall be issued and
11 returned in accordance with the provisions of section 401(b).
12 Section 23. Section 432 of the act, amended June 16, 1972
13 (P.L.418, No.121), is amended to read:
14 Section 432. Inter-Triennial Assessments.--In each of the
15 two years succeeding the triennial assessment, [except] in
16 counties of the [first] second A class, [and except as in
17 counties of the second and third classes otherwise provided,]
18 the [commissioners, or board for the assessment and revision of
19 taxes, as the case may be,] governing body of the respective
20 county shall send a transcript of such triennial assessment to
21 the [elected or appointed] assessors [of every ward, borough,
22 town, township and district therein], together with their
23 precepts, requiring them to take an account of all personal
24 property taxable by law, together with a just valuation of same,
25 and all persons, and also a valuation of all offices and posts
26 of profit, professions, trades and occupations taxable by law,
27 enjoining such assessors to make a just return to them and to
28 note in such return such alterations in his ward, borough, town,
29 township or district, as may have been occasioned by the
30 transfer or division of real estate, or by the destruction of
19900S1454B2241 - 29 -
1 buildings, or by the mining out of coal, ore, or other minerals
2 assessed under the triennial assessment, and also noting all
3 persons who have arrived at the age of eighteen years since the
4 last triennial assessment, and all others who have since that
5 time come to inhabit in [such ward, borough, town, township or
6 district] the county, together with the taxable property such
7 persons may possess, and the valuation thereof, agreeably to the
8 provisions of this act; and to reassess all real estate which
9 may have been improved by the erection of buildings or other
10 improvements subsequent to the last preceding triennial
11 assessments, subject to appeals as now provided by law.
12 Section 24. Sections 441, 451, 452 and 453 of the act are
13 amended to read:
14 Section 441. The [county commissioners, or the board for the
15 assessment and revision of taxes, as the case may be,] governing
16 body may, in their discretion, issue their precepts to the
17 [elected or appointed] assessors [of the respective wards,
18 districts, boroughs, towns and townships], on or before the
19 first day in March of each year, for the assessment of such
20 persons as may remove into the [respective township, ward,
21 borough, town or district] county since the last assessment, and
22 for the reassessment of such property as may have been
23 transferred since the last assessment, and for the assessment of
24 those who may have been omitted from the last assessment. And it
25 shall be the duty of such assessors to make such assessment, and
26 return the same before the twenty-fifth of May. For such service
27 the said assessors shall receive, out of the county funds, such
28 compensation as may be fixed by the [county commissioners]
29 governing body, not, however, exceeding the per diem
30 compensation fixed by this act.
19900S1454B2241 - 30 -
1 Section 451. Penalty on Assessors for Failure to Assess and
2 for Making Incorrect Assessments.--If any [elected or appointed]
3 assessor[, or, in townships of the first class, any assessor,
4 assistant township assessor or assistant triennial assessor,]
5 knowingly and intentionally omits, neglects or refuses to assess
6 and return any property, person, or thing made taxable by law,
7 or knowingly and intentionally assesses, rates or values the
8 same at more or less than he knows and believes the just cash
9 value or rate thereof, or neglects or refuses to assess any tax
10 required by law, he shall be guilty of a misdemeanor in office,
11 and, on conviction thereof, be subject to imprisonment not less
12 than three nor more than twelve months, and fined in a sum not
13 less than one hundred nor more than two hundred dollars.
14 Section 452. Penalty on Assessor for Failure to Perform
15 Duty.--If any [elected or appointed assessor, or, in townships
16 of the first class, any assessor, assistant township assessor or
17 assistant triennial] assessor, who shall have taken upon himself
18 the duties of such office, neglects or refuses to comply with
19 any order or warrant issued to him in conformity with law, or
20 does not perform the duties enjoined upon him by law, he shall
21 forfeit any sum not exceeding forty dollars, to be recovered by
22 the county as debts of a like amount are recoverable.
23 Section 453. Penalty on [County Commissioners] Governing
24 Body for Failure to Perform Duty.--It shall be a misdemeanor in
25 office for [the county commissioners, or members of the board of
26 revision of taxes, or board for the assessment and revision of
27 taxes,] a member of the governing body of any county to neglect
28 or refuse to perform the duties required of them by law in the
29 assessment of any tax which has been or shall be imposed by the
30 laws of this Commonwealth, and, on conviction of said offense,
19900S1454B2241 - 31 -
1 he or they shall be punished by a fine of not less than fifty
2 nor more than two hundred dollars.
3 Section 25. Section 501 of the act is repealed.
4 Section 26. Sections 502, 503 and 504 of the act are amended
5 to read:
6 Section 502. Publication of Statement Showing Aggregate
7 Assessments, Et Cetera.--The [county commissioners, acting as a
8 board of revision, or the board for the assessment and revision
9 of taxes, as the case may be, of the several counties] governing
10 body shall, as soon as the [elected or appointed] assessors [of
11 the several wards, districts, boroughs, towns and townships in
12 their respective counties shall] have made their returns, make
13 out and publish in not less than two newspapers for two weeks[,
14 or, if there be no newspaper published in the county, by
15 handbills posted up in each ward, district, borough, town or
16 township, at the place of holding township, town, borough, ward
17 or district elections,] a statement in such form as will show
18 the aggregate value and assessments made by [each assessor] the
19 assessors in the county, upon property taxable by law for county
20 purposes, upon personal property, upon all salaries and
21 emoluments of office, and all persons, trades, occupations and
22 professions, and as will also show the whole amount of taxes
23 assessed on each ward, district, borough, town and township in
24 the county, and, at the time and in the manner herein provided
25 for publishing said statements[, the county commissioners,
26 acting as a board of revision, or the board for the assessment
27 and revision of taxes, as the case may be,]. The governing body
28 shall also give public notice of a day not later than thirty
29 days from the time of publishing, by them appointed, for finally
30 determining whether any of the valuations of the assessors have
19900S1454B2241 - 32 -
1 been made below a just rate, according to the meaning and
2 intention of this act: Provided, That any neglect or refusal of
3 the [county commissioners,] governing body or board [for the
4 assessment and revision of taxes,] to make and publish the
5 statement required by this section shall not invalidate or
6 hinder the collection of any tax imposed by any law of this
7 Commonwealth.
8 Section 503. Revision at Time of Appeals.--The [county
9 commissioners, acting as a board of revision, or board for the
10 assessment and revision of taxes, as the case may be, are] board
11 is hereby authorized to do and perform [the duties of said board
12 of revision upon the same day, and] its duties and to revise
13 assessments at the same time and place[,] as that fixed for the
14 hearing of appeals [for the several townships, towns, boroughs
15 and wards in their respective counties].
16 Section 504. Right of Taxables to Examine Returns.--From the
17 time of publishing the returns of the [elected or appointed]
18 assessors until the day appointed for finally determining
19 whether any valuation of the assessors have been made too low,
20 any taxable inhabitant of the county shall have the right to
21 examine the return in the [commissioners'] board's office[, or
22 board for the assessment and revision of taxes, as the case may
23 be].
24 Section 27. Section 505 of the act, amended December 13,
25 1982 (P.L.1160, No.268), is amended to read:
26 Section 505. Making Revisions.--(a) The [county
27 commissioners, acting as the board of revision, or board of
28 revision of taxes, or] board [for the assessment and revision of
29 taxes, as the case may be, in each county,] shall, on receiving
30 the returns of the [elected or appointed] assessors, proceed to
19900S1454B2241 - 33 -
1 examine and inquire whether the same have been made in
2 conformity with the laws of this Commonwealth, and whether all
3 property to be valued for taxation for county purposes has been
4 valued at actual value. They shall receive and consider the
5 written communication of any taxable inhabitant of the county
6 relative to any property which such taxable inhabitant shall
7 believe to have been valued too low, and, on the day appointed
8 for determining whether any property has been valued too low or
9 too high, they shall proceed to raise or lower the price or
10 valuation of any property which they shall believe to have been
11 valued too low or too high, and if they cannot on the day
12 appointed revise, raise and equalize the valuation of all
13 property, they may adjourn from day to day until the whole of
14 such valuation shall have been revised, raised or equalized.
15 (b) The board is authorized to make additions and revisions
16 to the assessment roll of persons and property subject to local
17 taxation at any time in the year, so long as the notice
18 provisions are complied with. All additions and revisions shall
19 be a supplement to the assessment roll for levy and collection
20 of taxes for the tax year for which the assessment roll was
21 originally prepared, in addition to being added to the
22 assessment roll for the following calendar or fiscal tax years.
23 Section 28. Section 505.1 of the act, added December 17,
24 1986 (P.L.1680, No.194), is amended to read:
25 Section 505.1. Errors in Assessments and Refunds.--Whenever
26 through mathematical or clerical error an assessment is made
27 more than it should have been, and taxes are paid on such
28 incorrect assessment, the [county commissioners, acting as a
29 board of revision of taxes, or the] board [for the assessment
30 and revision of taxes], upon discovery of such error and
19900S1454B2241 - 34 -
1 correction of the assessment shall so inform the appropriate
2 taxing district or districts, which shall make a refund to the
3 taxpayer or taxpayers for the period of the error or six years,
4 whichever is less, from the date of application for refund or
5 discovery of such error by the board. Reassessment, with or
6 without application by the owner, as a decision of judgment
7 based on the method of assessment by the board, shall not
8 constitute an error under this section.
9 Section 29. Section 506 of the act is repealed.
10 Section 30. Section 507 of the act is amended to read:
11 Section 507. Transcript of Assessments, Statement of Rate,
12 and Day for Appeal Sent to Assessors.--When the revisions of the
13 triennial assessments have been completed, the [commissioners,
14 acting as a] board [of revision, or the board for the assessment
15 and revision of taxes, as the case may be, of the respective
16 counties] shall cause accurate transcripts of the assessments to
17 be made out by their clerk, and shall transmit the same to the
18 [respective elected or appointed] assessors on or before the
19 second Monday of April following, together with a statement of
20 the rate per cent of the tax and the day of appeal fixed by
21 them.
22 Section 31. Section 508 of the act, amended December 13,
23 1982 (P.L.1160, No.268), is amended to read:
24 Section 508. Notice of Assessment, Rate, and Appeal.--It
25 shall be the duty of the [several elected or appointed]
26 assessors on receiving such transcript of the triennial
27 assessment from the [county commissioners, acting as a board of
28 revision, or the] board [for the assessment and revision of
29 taxes, as the case may be,] to give written or printed notice,
30 at least five days before the day of appeal, to every taxable
19900S1454B2241 - 35 -
1 inhabitant within the [respective ward, borough, town, township
2 or district] county, the amount of the present assessment,
3 valuation and ratio, the amount or sum of which he stands rated,
4 and the rate per cent of the tax, and of the time and place of
5 such appeal. In every case where the [county commissioners,
6 acting as a] governing body [board of revision, or the board for
7 the assessment and revision of taxes, as the case may be,] shall
8 change the valuation of any property or the established
9 predetermined ratio, a statement of the present assessment,
10 valuation and ratio and a notice of such changed assessment,
11 valuation and ratio shall also be given to the owner or owners.
12 Section 32. Sections 509 and 510 of the act are amended to
13 read:
14 Section 509. Publication of Notice of Appeal.--[It shall
15 also be the duty of the commissioners, acting as a board of
16 revision, or the board for the assessment and revision of taxes,
17 as the case may be, of the respective counties, to] The board
18 shall give notice, by advertisement in one or more newspapers
19 printed in or nearest to the seat of justice of the proper
20 county, at least three weeks before the day of appeal, of the
21 time and place fixed for such appeal from triennial assessments.
22 Section 510. Notice of Appeals in Inter-Triennial Years.--It
23 shall be the duty of the [several elected and appointed]
24 assessors in each of the two years succeeding the triennial
25 assessment to give notice to the taxable inhabitants in like
26 manner as after the triennial assessment, but in the following
27 cases only; namely, in the case of real property, where
28 buildings or other improvements have been newly erected or have
29 been destroyed, and when coal, ore, or other minerals assessed
30 under the triennial assessment have been mined out, since such
19900S1454B2241 - 36 -
1 triennial assessment; and in the case of personal property,
2 offices, professions, trades and occupations, where there has
3 been any alteration in the assessment, occasioning a different
4 valuation from the former year, and also where persons have come
5 to inhabit in the county since such triennial assessment.
6 Section 33. Section 511 of the act, amended or added
7 December 13, 1982 (P.L.1160, No.268), October 11, 1984 (P.L.894,
8 No.175) and December 17, 1986 (P.L.1680, No.194), is amended to
9 read:
10 Section 511. Board [of Revision] to Hear and Pass on
11 Appeals.--(a) At the time and place fixed for the appeal,
12 whether at a triennial or inter-triennial assessment, [the
13 commissioners, acting as a board of revision, or] the board [for
14 the assessment and revision of taxes,] shall attend and hear all
15 persons who may apply for redress, and grant such relief as to
16 them shall appear just and reasonable: Provided, That the
17 [commissioners, acting as a] board [of revision, or the board
18 for the assessment and revision of taxes,] shall not make any
19 allowance or abatement in the valuation of any real estate, in
20 any other year than that in which the triennial assessment is
21 made, excepting where buildings or other improvements have been
22 destroyed, or where coal, ore, or other minerals assessed under
23 the triennial assessment have been mined out, subsequently to
24 such triennial assessment, in which cases such allowance or
25 abatement shall be made.
26 (b) In any appeal of an assessment the [commissioners,
27 acting as a] board [of revision of taxes, or the board for the
28 assessment and revision of taxes,] shall make the following
29 determinations:
30 (1) The market value as of the date such appeal was filed
19900S1454B2241 - 37 -
1 before the [county commissioners, acting as a] board [of
2 revision of taxes, or the board for the assessment and revision
3 of taxes].
4 (2) The common level ratio published by the State Tax
5 Equalization Board on or before July 1 of the year prior to the
6 tax year being appealed to the [county commissioners, acting as
7 a] board [of revision of taxes, or the board for the assessment
8 and revision of taxes].
9 (c) The [county commissioners, acting as a] board [of
10 revision of taxes, or the board for the assessment and revision
11 of taxes], after determining the market value of the property,
12 shall then apply the established predetermined ratio to such
13 value unless the common level ratio published by the State Tax
14 Equalization Board on or before July 1 of the year prior to the
15 tax year being appealed to the [county commissioners, acting as
16 a] board [of revision of taxes, or the board for the assessment
17 and revision of taxes] varies by more than fifteen per centum
18 (15%) from the established predetermined ratio, in which case
19 the [commissioners, acting as a] board [of revision of taxes, or
20 a board for the assessment and revision of taxes,] shall apply
21 that same common level ratio to the market value of the
22 property. As an example, in the case of a predetermined ratio
23 (PDR) of thirty per centum (30%), the following calculations
24 would be made to achieve a permissible ratio variance of twenty-
25 five and one-half per centum (25.5%) to thirty-four and one-half
26 per centum (34.5%):
27 30% (PDR) x 15% = 4.5%
28 30% (PDR) + 4.5% = 34.5%
29 30% (PDR) - 4.5% = 25.5%
30 (c.1) When a county has effected a countywide revision of
19900S1454B2241 - 38 -
1 the assessment which was used to develop the common level ratio
2 last determined by the State Tax Equalization Board, the
3 following applies: <--
4 (1) If a county performs a countywide revision of
5 assessments by applying a common multiplier to the assessed
6 values, the board shall apply such multiplier to the county's
7 common level ratio to establish the certified revised common
8 level ratio for the year in which the assessment was revised.
9 (2) If the county performs a countywide revision of
10 assessments by revaluing the properties and applying a
11 predetermined ratio, the board shall utilize the established
12 predetermined ratio instead of the common level ratio for the
13 year in which the assessment was revised.
14 SHALL APPLY: <--
15 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
16 CHANGE IN PREDETERMINED RATIO, THE BOARD SHALL APPLY THE
17 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND
18 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON
19 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
20 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
21 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
22 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
23 ESTABLISHED PREDETERMINED RATIO, THE BOARD SHALL UTILIZE THE
24 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
25 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
26 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
27 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
28 RESULTING FROM THE REVISION OF ASSESSMENTS.
29 (d) Nothing herein shall prevent any appellant from
30 appealing any base year valuation without reference to ratio.
19900S1454B2241 - 39 -
1 (e) Persons who have suffered catastrophic losses to their
2 property shall have the right to appeal before the [county
3 commissioners, acting as a] board [of revision of taxes, or the
4 board for the assessment and revision of taxes] within the
5 remainder of the county fiscal year in which the catastrophic
6 loss occurred, or within six months of the date on which the
7 catastrophic loss occurred, whichever time period is longer. The
8 duty of the [county commissioners, acting as a] board [of
9 revision of taxes, or the board for the assessment and revision
10 of taxes] shall be to reassess the value of the property in the
11 following manner: the value of the property before the
12 catastrophic loss, based on the percentage of the taxable year
13 for which the property stood at its former value, shall be added
14 to the value of the property after the catastrophic loss, based
15 on the percentage of the taxable year for which the property
16 stood at its reduced value. Any property improvements made
17 subsequent to the catastrophic loss in the same tax year shall
18 not be included in the reassessment described in this subsection
19 for that tax year. Any adjustments in assessment under this
20 subsection shall be reflected by the appropriate taxing
21 authorities in the form of a credit for the succeeding tax year.
22 (f) As used in this section, "catastrophic loss" means any
23 loss due to mine subsidence, fire, flood or other natural
24 disaster which affects the physical state of the real property
25 and which exceeds fifty per centum (50%) of the market value of
26 the real property prior to the loss.
27 Section 34. Sections 512, 513 and 514 of the act are amended
28 to read:
29 Section 512. Assessors to Attend Appeals.--It shall be the
30 duty of the [several elected and appointed] assessors to attend
19900S1454B2241 - 40 -
1 at the time and place fixed for the appeal from triennial and
2 inter-triennial assessments [for the respective ward, borough,
3 town, township or district,] to prevent impositions being
4 practiced on the [commissioners, acting as a board of revision,
5 or the] board [for the assessment and revision of taxes, as the
6 case may be,] by the persons appealing.
7 Section 513. Place of Holding Appeals.--The [county
8 commissioners, acting as boards of revision, and boards for the
9 assessment and revision of taxes, of the several counties] board
10 shall have power, when hearing tax appeals, either in triennial
11 or inter-triennial years, to sit and to hold hearings and
12 dispose of appeals away from the county seat and within the
13 city, borough, town or township of the county where the appeals
14 originate, and to take action on any such appeals with like
15 force and effect as if said appeals were regularly heard and
16 action thereon taken in their respective offices at the county
17 seat.
18 Section 514. Assessments Regulated; Duplicates.--Immediately
19 after the appeals are over, the [commissioners, acting as a]
20 board [of revision, or the board for the assessment and revision
21 of taxes, as the case may be,] shall proceed to regulate the
22 assessments, according to the alterations made, and shall cause
23 their clerks to make fair duplicates thereof, in such form as
24 the [commissioners or board] governing body may direct.
25 Section 35. Section 514.1 of the act, added February 28,
26 1956 (1955 P.L.1195, No.371), is amended to read:
27 Section 514.1. Notice of Changes Given to Taxing
28 Authorities.--When the [commissioners acting as a] board [of
29 revision or the board for the assessment and revision of taxes,
30 as the case may be, shall make] makes any change in the amount
19900S1454B2241 - 41 -
1 of three hundred dollars ($300) or more in the assessed value of
2 property as finally fixed in the preceding assessment roll, or
3 shall fix the valuation of property which has not theretofore
4 been separately fixed, whether such change or new valuation is
5 made before or after an appeal has been heard by the board or by
6 the court of common pleas, the board shall give notice of such
7 change or new valuation to the clerk of the city (if it has
8 accepted the provisions of this act) in which the assessed
9 property is located, to the secretary of the school district in
10 which the assessed property is located, and to the secretary of
11 the borough or township in which the assessed property is
12 located. The time limit within which the city, borough, township
13 and school district is entitled to appeal from the actions of
14 the board or from the decision of the court of common pleas
15 shall commence to run on the day such notice is mailed or
16 otherwise delivered.
17 Section 36. Section 515 of the act is amended to read:
18 Section 515. Duplicates to Be Furnished School Districts of
19 Third and Fourth Classes.--In order to enable the board of
20 school directors in each district of the third class, other than
21 school districts of that class which are located wholly within
22 the boundary lines of cities of the third class, and where such
23 third-class school districts comprise the same territory as such
24 city of the third class in which the same is so located, as
25 aforesaid, and in each district of the fourth class in this
26 Commonwealth, to assess and levy the necessary school taxes
27 required by such district each year, the [county commissioners,
28 or board for the assessment and revision of taxes,] governing
29 body in each county shall, on or before the first day of April
30 in each year, at the expense of the county, furnish to each
19900S1454B2241 - 42 -
1 school district of the third class, other than school districts
2 of that class which are located wholly within the boundary lines
3 of cities of the third class, and where such third-class school
4 districts comprise the same territory as such city of the third
5 class in which the same is so located, as aforesaid, and to each
6 district of the fourth class, therein, for its use, to be
7 retained by it, a properly certified duplicate of the last
8 adjusted valuation of all real estate, personal property, and
9 residents or inhabitants made taxable for county purposes in
10 such school districts, stating the name of each taxable, and the
11 valuation, description, and kind of property, and a list of the
12 residents or inhabitants assessed; all of which real estate,
13 personal property, and residents or inhabitants are hereby made
14 taxable for school purposes in each school district of the third
15 and fourth class.
16 Section 37. Section 516 of the act, amended December 14,
17 1967 (P.L.823, No.352), is amended to read:
18 Section 516. Duplicates to Be Furnished Townships of the
19 First and Second Classes and Boroughs.--The [county
20 commissioners, or the board for the assessment and revision of
21 taxes, of the several counties] governing body shall, except in
22 counties of the second class, on or before the first day of
23 December of each year, at the expense of the county, furnish to
24 the township commissioners of each township of the first class,
25 and to the township supervisors of each township of the second
26 class and to borough councils, for their use, a properly
27 certified duplicate of the last adjusted valuation of all real
28 estate, personal property, and occupations made taxable for
29 county purposes in such townships or boroughs. Such duplicate
30 shall state the name of each taxable, with the valuation,
19900S1454B2241 - 43 -
1 description, and kind of property and occupation of such
2 taxable. The duplicate may be corrected, amended or changed
3 after the first day of December as circumstances may require.
4 Section 38. Section 517 of the act is amended to read:
5 Section 517. Hearing Appeals Subsequent to Time Fixed.--[It
6 shall be the duty of the commissioners, acting as a] The board
7 [of revision, or the board for the assessment and revision of
8 taxes, as the case may be, to] shall hear appeals at any
9 subsequent time when they may be in session, previous to the
10 payment of the tax, and to make such alterations as they might
11 have done on the regular day of appeal: Provided, That no such
12 appeal shall be heard unless the appellant shall have given due
13 notice thereof to the assessor of the proper ward, borough,
14 town, township or district.
15 Section 39. Section 518.1(a) of the act, amended May 26,
16 1988 (P.L.409, No.69), is amended to read:
17 Section 518.1. Appeal to Court from Assessments; Collection
18 Pending Appeal; Payment into Court; Refunds.--(a) Any owner of
19 real estate or taxable property in this Commonwealth, who may
20 feel aggrieved by [the last or any future] an assessment or
21 valuation of his real estate or taxable property, may appeal
22 from the decision of [the county commissioners, acting as a
23 board of revision, or] the board [of revision of taxes, or the
24 board for the assessment and revision of taxes, or the Board of
25 Property Assessment, Appeals and Review, in counties of the
26 second class, as the case may be,] to the court and, thereupon,
27 the court shall proceed, at the earliest convenient time to be
28 by them appointed, of which notice shall be given to the [county
29 commissioners, acting as a board of revision, or the board of
30 revision of taxes, or the] board [for the assessment and
19900S1454B2241 - 44 -
1 revision of taxes, or the Board of Property Assessment, Appeals
2 and Review, in counties of the second class, as the case may
3 be,] to hear the said appeal and the proofs in the case and to
4 make such orders and decrees touching the matter complained of
5 as to the judges of said court may seem just and equitable
6 having due regard to the valuation and assessment made of other
7 real estate in such county or city, the costs of the appeal and
8 hearing to be apportioned or paid as the court may direct:
9 Provided, however, That the appeal shall not prevent the
10 collection of the taxes complained of, but in case the same
11 shall be reduced, then the excess shall be returned to the
12 person or persons who shall have paid the same: And provided
13 further, That the appellant may pay the amount of the tax
14 alleged to be due by reason of the assessment appealed from to
15 the tax collector, under protest in writing, in which case when
16 the tax is paid over to the taxing district, it shall be the
17 duty of the tax collector to notify the taxing district of such
18 payment under protest by delivering to it the protest in
19 writing. Whereupon, the taxing district with the exception of
20 cities of the second class and school districts of the first
21 class A within such counties shall be required to segregate
22 twenty-five per centum (25%) of the amount of the tax paid over,
23 and shall deposit the same in a separate account in the
24 depository in which the funds of the taxing district are
25 deposited, and shall not be permitted to expend any portion of
26 such segregated amount, unless it shall first petition the court
27 alleging that such segregated amount is unjustly withheld.
28 Thereupon, the court shall have power to order the use by the
29 taxing district of such portion of such segregated amount as
30 shall appear to said court to be reasonably free from dispute,
19900S1454B2241 - 45 -
1 and the remainder of the segregated amount shall be held
2 segregated by the taxing district pending the final disposition
3 of the appeal: Provided further, That upon final disposition of
4 the appeal the amount found to be due the appellant as a refund,
5 together with interest thereon, shall also be a legal set off or
6 credit against any taxes assessed against appellant by the same
7 taxing district and where a taxing district alleges that it is
8 unable to thus credit all of such refund in one year, the court,
9 upon application of either party, shall determine over what
10 period of time such refund shall be made, and shall fix the
11 amount thereof which shall be credited in any year or years.
12 This proviso shall be construed to apply to all refunds that are
13 now due, or may hereafter become due, as the result of appeals
14 from assessments that have not been finally determined or
15 adjusted at the time this act takes effect regardless whether
16 there has been a payment of any moneys into court or to the tax
17 collector under written protest.
18 * * *
19 Section 40. Section 518.2 of the act, amended December 17,
20 1986 (P.L.1680, No.194), is amended to read:
21 Section 518.2. Appeals to Court.--(a) In any appeal of an
22 assessment the court shall make the following determinations:
23 (1) The market value as of the date such appeal was filed
24 before the [county commissioners, acting as a board of revision
25 of taxes, or the] board [for the assessment and revision of
26 taxes]. In the event subsequent years have been made a part of
27 the appeal, the court shall determine the respective market
28 value for each such year.
29 (2) The common level ratio which was applicable in the
30 original appeal to the [county commissioners, acting as a board
19900S1454B2241 - 46 -
1 of revision of taxes, or the] board [for the assessment and
2 revision of taxes]. In the event subsequent years have been made
3 a part of the appeal, the court shall determine the respective
4 common level ratio for each such year published by the State Tax
5 Equalization Board on or before July 1 of the year prior to the
6 tax year being appealed.
7 (b) The court, after determining the market value of the
8 property pursuant to subsection (a)(1), shall then apply the
9 established predetermined ratio to such value unless the
10 corresponding common level ratio determined pursuant to
11 subsection (a)(2) varies by more than fifteen per centum (15%)
12 from the established predetermined ratio, in which case the
13 court shall apply the respective common level ratio to the
14 corresponding market value of the property. As an example, in
15 the case of a predetermined ratio (PDR) of thirty per centum
16 (30%), the following calculations would be made to achieve a
17 permissible ratio variance of twenty-five and one-half per
18 centum (25.5%) to thirty-four and one-half per centum (34.5%):
19 30% (PDR) x 15% = 4.5%
20 30% (PDR) + 4.5% = 34.5%
21 30% (PDR) - 4.5% = 25.5%
22 (b.1) When a county has effected a countywide revision of
23 the assessment which was used to develop the common level ratio
24 last determined by the board, the following applies: <--
25 (1) If a county performs a countywide revision of
26 assessments by applying a common multiplier to the assessed
27 values, the court shall apply such multiplier to the county's
28 common level ratio to establish the certified revised common
29 level ratio for the year in which the assessment was revised.
30 (2) If the county performs a countywide revision of
19900S1454B2241 - 47 -
1 assessments by revaluing the properties and applying a
2 predetermined ratio, the court shall utilize the established
3 predetermined ratio instead of the common level ratio for the
4 year in which the assessment was revised.
5 SHALL APPLY: <--
6 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
7 CHANGE IN PREDETERMINED RATIO, THE COURT SHALL APPLY THE
8 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND
9 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON
10 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
11 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
12 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
13 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
14 ESTABLISHED PREDETERMINED RATIO, THE COURT SHALL UTILIZE THE
15 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
16 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
17 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
18 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
19 RESULTING FROM THE REVISION OF ASSESSMENTS.
20 (c) Nothing herein shall prevent any appellant from
21 appealing any base year valuation without reference to ratio.
22 Section 41. Section 519 of the act, repealed in part June 3,
23 1971 (P.L.118, No.6), is amended to read:
24 Section 519. Appeals to Supreme or [Superior] Commonwealth
25 Courts.--Any owner of real estate or taxable property in this
26 Commonwealth, or any county, city, borough, town, township,
27 school district or other public corporation having power and
28 authority to levy taxes on the assessment of his real estate or
29 taxable property in question, may appeal from the judgment,
30 order or decree of any court of common pleas to the Commonwealth
19900S1454B2241 - 48 -
1 Court, and from the Commonwealth Court to the Supreme Court, in
2 any matter affecting the assessment of taxes on said property:
3 Provided, That the appeal shall not prevent the collection of
4 the taxes upon the assessment fixed or allowed by such judgment,
5 order or decree of the court of common pleas, but in case the
6 same shall be reduced, then the excess shall be returned to the
7 person or persons who shall have paid the same.
8 Section 42. The act is amended by adding articles to read:
9 ARTICLE VI
10 OPTIONAL ASSESSMENT REVISION PROCESS
11 Section 601. Definitions.--For the purposes of this Article:
12 (1) The term "board" shall mean Board of Assessment
13 Revisions.
14 (2) The term "governing body" shall mean county
15 commissioners, if in a county of the first, second, or second A
16 class; or legislative policy-making body, if in a home rule
17 county.
18 Section 602. Availability of Optional Assessment Revision
19 Process.--The governing body may, by ordinance or resolution,
20 choose to adopt all or any part of the provisions of this
21 article in order to establish an alternative assessment revision
22 process which shall differ from the provisions of other articles
23 of this act.
24 Section 603. Adoption of Optional Assessment Revision
25 Process Binding.--In the event that the governing body shall
26 elect to exercise its right to choose an alternative assessment
27 revision process as set forth in section 601 of this act, then
28 such assessment revision process shall be final, binding and
29 irrevocable upon the county.
30 Section 604. Creation and Membership of the Board of
19900S1454B2241 - 49 -
1 Assessment Revisions.--The governing body may appoint a Board of
2 Assessment Revisions. The board may consist of three, five or
3 seven members. A person appointed to the board shall be at least
4 twenty-one years of age and a resident of the county for at
5 least one year prior to appointment. A majority of the board
6 shall have knowledge of real property values within the county.
7 Section 605. Term of Office.--(a) The term of office of a
8 three member board shall be three years and shall be so fixed
9 that the term of office of one member shall expire each year.
10 (b) The term of office of a five member board shall be three
11 years and shall be so fixed that the term of office of no more
12 than two members shall expire each year: Provided, That upon the
13 initial appointment of the members of a five member board, two
14 members shall be appointed for a one year term, one member shall
15 be appointed for a two year term and two members shall be
16 appointed for a three year term.
17 (c) The term of office of a seven member board shall be
18 three years and shall be so fixed that the term of office of no
19 more than three members shall expire each year: Provided, That
20 upon initial appointment of the members of a seven member board,
21 three members shall be appointed for a one year term, two
22 members shall be appointed for a two year term and two members
23 shall be appointed for a three year term.
24 Section 606. Vacancies.--The board give written notice to
25 the governing body that a vacancy exists on the board within
26 fifteen days of the occurrence of the vacancy. The governing
27 body shall fill the vacancy within thirty days of receipt of the
28 notice. Any person appointed to fill a vacancy shall possess the
29 qualifications set forth in section 603 of this act and shall
30 continue to be a member of the board until the expiration of the
19900S1454B2241 - 50 -
1 term for which the vacancy occurred.
2 Section 607. Incompatible Offices.--No member of the board
3 shall hold any elected or appointed public office in a political
4 subdivision if the tax assessments in the political subdivision
5 are subject to review or determination by the board.
6 Section 608. Removal of Members.--Any member of the board
7 may be removed by a majority vote of the governing body for
8 reasons of malfeasance, misfeasance or nonfeasance in office or
9 for just cause. All proceedings pertinent to removal of members
10 of the board shall conform with all relevant aspects of 2
11 Pa.C.S. (relating to administrative law and procedure).
12 Section 609. Organization and Quorum of Board of Assessment
13 Revisions.--The board shall organize annually during the first
14 week of February, electing from its membership for a term of one
15 year a chairman, vice chairman and secretary. An officer may be
16 elected to successive terms. The board shall not conduct any
17 business, hearing or proceeding unless a majority of the board
18 is present.
19 Section 610. Notice and Recording.--Notice of the decision
20 or determination shall be provided to the taxpayer in accordance
21 with applicable sections hereof and shall be duly recorded on
22 the assessment file of the taxpayer.
23 Section 611. Rules and Regulations.--The board may make,
24 amend, alter and rescind rules or regulations for its own
25 governance and for the conduct of its business and proceedings.
26 The rules and regulations shall be in writing and shall be made
27 available to any taxpayer upon request at the reasonable expense
28 of the taxpayer.
29 Section 612. Legal Counsel.--The board shall appoint an
30 attorney who shall not be the solicitor or an assistant
19900S1454B2241 - 51 -
1 solicitor of the county, to serve as independent legal counsel.
2 The board shall define the duties and establish the compensation
3 of the legal counsel. It shall be the duty of the legal counsel
4 to provide legal advice and counsel on all matters, including,
5 but not limited to, the conduct of business, proceedings and
6 hearings of the board and to represent the board at judicial and
7 quasi-judicial proceedings in which the board is named as a
8 party.
9 Section 613. Compensation.--The compensation of the members
10 of the board shall be set annually by the salary board of the
11 county or the governing body if no salary board exists.
12 Section 614. Function of board.--The board shall make
13 determinations and render decisions in the manner provided in
14 this act.
15 ARTICLE VII
16 OPTIONAL ASSESSMENT APPEALS PROCESS
17 Section 701. Definitions.--For the purposes of this Article:
18 (1) The term "board" shall mean Board of Assessment
19 Revisions.
20 (2) The term "governing body" shall mean county
21 commissioners, if in a county of the first, second, or second A
22 class; or legislative policy-making body, if in a home rule
23 county.
24 Section 702. Availability of Optional Assessment Appeals
25 Process.--The governing body may, by ordinance or resolution,
26 choose to adopt all or any part of the provisions of this
27 article in order to establish an alternative assessment appeals
28 process which shall differ from the provisions of other articles
29 of this act.
30 Section 703. Adoption of Optional Assessment Appeals Process
19900S1454B2241 - 52 -
1 Binding.--In the event that the governing body shall elect to
2 exercise its right to choose an alternative assessment appeals
3 process as set forth in section 701 of this act, then such
4 assessment appeals process shall be final, binding and
5 irrevocable upon the county.
6 ARTICLE VII-A
7 ADMINISTRATIVE REVIEW
8 Section 701-A. Definitions.--For the purposes of this
9 Article:
10 (1) The term "board" shall mean Board of Assessment
11 Revisions.
12 (2) The term "governing body" shall mean county
13 commissioners, if in a county of the first, second, or second A
14 class; or legislative policy-making body, if in a home rule
15 county.
16 Section 702-A. Informal Review Process.--(a) Within forty
17 days after receipt after any notice of assessment or
18 reassessment, including matters relevant to tax-exempt property,
19 any taxpayer or taxing district disputing such assessment,
20 reassessment or matter relevant to tax-exempt real property,
21 whether or not the value of the assessment shall have been
22 changed since the preceding or last assessment, shall have the
23 right to appeal such assessment or reassessment, in writing, to
24 the assessment office.
25 (b) Any taxpayer or taxing district choosing to appeal any
26 assessment or reassessment shall notify the county assessment
27 office, in writing, requesting one of the following options of
28 informal review:
29 (1) Meet informally with the chief assessor or the designee,
30 for review of the assessment or reassessment in question.
19900S1454B2241 - 53 -
1 (2) Forego the review by the chief assessor and seek an
2 informal review directly with the board or a panel of the board.
3 (c) In the event the taxpayer or taxing district shall
4 choose to meet initially with the chief assessor for review of
5 any assessment or reassessment, and subsequently disagree with
6 the written determination rendered by the chief assessor as set
7 forth in section 703-A(c) any subsequent appeal must be filed
8 with the board or a panel thereof for an informal review before
9 the taxpayer or taxing district may seek an appeal under
10 Articles VII-B and VII-D.
11 Section 703-A. Informal Review by Chief Assessor.--(a) Upon
12 election by the taxpayer or taxing district to meet informally
13 with the chief assessor, the assessor shall, without limitation
14 or restriction, make available data used to determine the
15 assessment, disclose the methodology applied during the
16 assessment process, and make available and provide access to any
17 other information relating to the assessment and the assessment
18 process. A copy of all information available under this
19 provision, including, but not limited to, records, reports and
20 data shall be furnished by the assessor to the taxpayer upon
21 request at the expense of the taxpayer.
22 (b) The taxpayer or taxing district may present to the
23 assessor information and data relevant to the disputed
24 assessment. In any review proceedings under any provision of
25 this article, all witnesses offering any testimony or evidence
26 relative to any aspect of the value of the real estate subject
27 to assessment or reassessment shall be required to disclose,
28 under oath, the specific circumstances under which such witness
29 receives compensation for the provision of such testimony or
30 evidence.
19900S1454B2241 - 54 -
1 (c) Following a comprehensive review of all information
2 available relative to the disputed assessment, the chief
3 assessor shall execute a written determination within twenty
4 days after the last informal meeting with the taxpayer or taxing
5 district or before the thirtieth day of August, whichever is
6 later.
7 (d) Failure by the chief assessor to timely hold meetings or
8 to file a written determination within the times prescribed in
9 this section shall not preclude the disputing taxpayer or taxing
10 district from pursuing further appeals under this article.
11 Section 704-A. Informal Review by Board.--(a) In the event
12 that the taxpayer or taxing district shall disagree with the
13 written determination of the chief assessor under section 702-A,
14 the taxpayer shall within ten days of receipt of said
15 determination have the right to informally meet with the board
16 or a panel thereof to discuss the basis of the assessment, the
17 review by the chief assessor and the possible revaluation of the
18 assessment. Informal review by the board or a panel thereof
19 shall be a prerequisite to any further appellate procedure set
20 forth herein. In the event that the taxpayer or taxing district
21 follows either of the options enumerated below, then the
22 provisions of the following clauses shall apply to that informal
23 review process:
24 (1) Elects to informally meet with the board or a panel
25 thereof to discuss the basis of the assessment following a
26 disagreement with the written determination of the chief
27 assessor; or
28 (2) Elects to seek a revision of the assessment directly
29 with the board or a panel thereof as set forth in section 702-
30 A(b)(2).
19900S1454B2241 - 55 -
1 (b) Without limitation or restriction, the board or a panel
2 thereof shall make available data used to determine and review
3 the assessment, disclose the methodology applied during the
4 assessment and review process, and make available and provide
5 access to any other information relating to the assessment and
6 the assessment review process. A copy of all information
7 available under this provision, including, but not limited to,
8 records, reports, and date shall be furnished by the board or a
9 panel thereof to the taxpayer upon request at the expense of the
10 taxpayer.
11 (c) The taxpayer or taxing district may present to the board
12 or a panel thereof information and data relevant to the disputed
13 assessment and the assessment review process.
14 (d) Following a comprehensive review of all information
15 available relative to the disputed assessment and the review
16 process, the board or a panel thereof shall execute a written
17 determination within twenty days after the last informal meeting
18 with the taxpayer or taxing district or before the thirtieth day
19 of August, whichever is later.
20 (e) Failure by the board to conduct meetings or execute a
21 written determination with the times prescribed in this section
22 shall not preclude the disputing taxpayer or taxing district
23 from pursuing further appeals under this article.
24 Section 705-A. Agreement Upon Assessment.--(a) In the event
25 that the taxpayer and the assessor or the board shall reach an
26 agreement upon the assessment following the informal review
27 process set forth in section 702-A, the taxpayer shall execute
28 an approval of the written determination which shall be binding
29 upon the taxpayer and the county, unless an appeal is filed by
30 any taxing body.
19900S1454B2241 - 56 -
1 (b) Copies of the written determination approved by the
2 taxpayer shall be provided to all appropriate taxing bodies.
3 (c) Any taxing body which appeals the written determination
4 shall file the appeal within thirty days after receipt of the
5 written determination approved by the taxpayer.
6 Section 706-A. Appeal of Assessor's or Board
7 Determination.--In the event that the taxpayer shall disagree
8 with the written determination following the informal review
9 process set forth in this Article, the taxpayer shall elect the
10 appeals process set forth under either Articles VII-B or VII-C.
11 Section 707-A. Prerequisite to Appeals Process.--Any
12 taxpayer who disputes any notice of assessment or reassessment
13 shall proceed under the provisions of section 702-A as a
14 prerequisite to the appeals process set forth in Articles VII-B
15 or VII-C. Appeals under Article VII-B or VII-C shall be filed
16 within thirty days after receipt of the board's written
17 determination.
18 ARTICLE VII-B
19 APPEALS TO BOARD
20 Section 701-B. Definitions.--For the purposes of this
21 Article:
22 (1) The term "board" shall mean Board of Assessment
23 Revisions.
24 (2) The term "governing body" shall mean county
25 commissioners, if in a county of the first, second, or second A
26 class; or legislative policy-making body, if in a home rule
27 county.
28 Section 702-B. Conformity with Local Agency Law.--The
29 practice, procedure and judicial review of all appeals filed
30 with the board shall conform with all relevant aspects of Title
19900S1454B2241 - 57 -
1 2 of the Pennsylvania Consolidated Statutes (relating to
2 administrative law and procedures).
3 Section 703-B. Factors in Determinations of the Board.--(a)
4 In any appeal of an assessment the board shall make the
5 following determinations:
6 (1) The market value as of the date such appeal was filed
7 before the board.
8 (2) The common level ratio published by the State Tax
9 Equalization Board on or before July 1 of the year prior to the
10 tax year being appealed to the board.
11 (b) The board, after determining the market value of the
12 property, shall then apply the established predetermined ratio
13 to such value unless the common level ratio published by the
14 State Tax Equalization Board on or before July 1 of the year
15 prior to the tax year being appealed to the board varies by more
16 than fifteen percentum from the established predetermined ratio,
17 in which case the board shall apply that same common level ratio
18 to the market value of the property. As an example, in the case
19 of a predetermined ratio (PDR) of thirty per centum (30%), the
20 following calculations would be made to achieve a permissible
21 ratio variance of twenty-five and one-half per centum (25.5%) to
22 thirty-four and one-half per centum (34.5%):
23 30% (PDR) x 15% = 4.5%
24 30% (PDR) + 4.5% = 34.5%
25 30% (PDR) - 4.5% = 25.5%
26 Therefore twenty-five and one-half per centum (25.5%) to thirty-
27 four and one-half per centum (34.5%) would be the permissible
28 ratio variance.
29 (b.1) When a county has effected a countywide revision of
30 the assessment which was used to develop the common level ratio
19900S1454B2241 - 58 -
1 last determined by the board, the following applies: <--
2 (1) If a county performs a countywide revision of
3 assessments by applying a common multiplier to the assessed
4 values, the board shall apply such multiplier to the county's
5 common level ratio to establish the certified revised common
6 level ratio for the year in which the assessment was revised.
7 (2) If the county performs a countywide revision of
8 assessments by revaluing the properties and applying a
9 predetermined ratio, the board shall utilize the established
10 predetermined ratio instead of the common level ratio for the
11 year in which the assessment was revised.
12 SHALL APPLY: <--
13 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
14 CHANGE IN PREDETERMINED RATIO, THE BOARD SHALL APPLY THE
15 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND
16 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON
17 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
18 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
19 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
20 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
21 ESTABLISHED PREDETERMINED RATIO, THE BOARD SHALL UTILIZE THE
22 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
23 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
24 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
25 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
26 RESULTING FROM THE REVISION OF ASSESSMENTS.
27 (c) Nothing herein shall prevent any appellant from
28 appealing any base year valuation without reference to ratio.
29 (d) Persons who have suffered catastrophic losses to their
30 property shall have the right to appeal before the Board of
19900S1454B2241 - 59 -
1 Assessment Revisions within the remainder of the county fiscal
2 year in which the catastrophic loss occurred, or within six
3 months of the date on which the catastrophic loss occurred,
4 whichever time period is longer. The duty of the Board of
5 Assessment Revisions shall be to reassess the value of the
6 property in the following manner: the value of the property
7 before the catastrophic loss, based on the percentage of the
8 taxable year for which the property stood at its former value,
9 shall be added to the value of the property after the
10 catastrophic loss, based on the percentage of the taxable year
11 for which the property stood at its reduced value. Any property
12 improvements made subsequent to the catastrophic loss in the
13 same tax year shall not be included in the reassessment
14 described in this subsection for that tax year. Any adjustments
15 in assessment under this subsection shall be reflected by the
16 appropriate taxing authorities in the form of a credit for the
17 succeeding tax year. As used in this section, "catastrophic
18 loss" means any loss due to mine subsidence, fire, flood or
19 other natural disaster which affects the physical state of the
20 real property and which exceeds fifty percentum of the market
21 value of the real property prior to the loss.
22 Section 704-B. Notice.--Notice shall be given to the public,
23 the taxpayer, other taxing bodies and to any other person who
24 has made a timely request for the same. Notices shall be given
25 at such time and in such manner as shall be prescribed by the
26 rules of the Board of Assessment Revisions.
27 Section 705-B. Appearances; Required Disclosures.--(a) The
28 parties to the hearing before the board shall be the chief
29 assessor or his/her designee, the taxpayer, representatives of
30 aggrieved taxing bodies and any other persons or organizations
19900S1454B2241 - 60 -
1 permitted to appear by the board. The board shall have the power
2 to require that all persons who wish to be considered parties
3 enter appearances in writing on forms provided by the board for
4 that purpose.
5 (b) All witnesses providing testimony at the hearing
6 relative to any aspect of the value of the real estate subject
7 to assessment or reassessment shall be required to disclose,
8 under oath, the specific circumstances under which such witness
9 receives compensation by any party to the hearing for the
10 provision of such testimony.
11 Section 706-B. Oaths and Subpoenas.--The chairman of the
12 board shall have the power to administer oaths and issue
13 subpoenas to compel the attendance of witnesses and the
14 production of relevant documents and papers, including witnesses
15 and documents requested by the parties.
16 Section 707-B. Representation by Counsel.--The parties shall
17 have the discretion to retain private legal counsel and shall be
18 afforded the opportunity to respond and present evidence and
19 argument and cross-examine adverse witnesses on all relevant
20 issues.
21 Section 708-B. Rules of Evidence.--Formal rules of evidence
22 shall not apply, but irrelevant, immaterial or unduly
23 repetitious evidence may be excluded.
24 Section 709-B. Record of Proceedings.--The board shall keep
25 a stenographic record of the proceedings and a transcript of the
26 proceedings and copies of graphic or written material received
27 in evidence shall be made available to any party at reasonable
28 expense.
29 Section 710-B. Communication with Parties.--The board shall
30 not communicate directly or indirectly, with any party or
19900S1454B2241 - 61 -
1 his/her representatives in connection with any issue involved
2 except upon notice and opportunity for all parties to
3 participate, and shall not consider any communication, reports,
4 staff memoranda or other materials unless the parties are
5 afforded an opportunity to contest the material so considered
6 and shall not inspect the property or its surroundings after the
7 commencement of hearings with any party or his/her
8 representative unless all parties are given an opportunity to be
9 present.
10 Section 711-B. Decision of the Board; Delivery of Decision
11 and Appeal.--(a) The board shall render a written decision
12 within forty-five days after the last hearing before the board.
13 (b) Each decision shall be accompanied by findings of fact
14 and conclusions based thereon together with the reasons
15 therefor. Conclusions based on any provisions of this or any
16 other act or of any ordinance, rule or regulation shall contain
17 a reference to the provision relied on and the reasons why the
18 conclusion is deemed appropriate in light of the facts found.
19 (c) A copy of the final decision shall be delivered to the
20 taxpayer, the chief assessor and any taxing bodies or parties
21 which have entered an appearance personally or by mail.
22 (d) Any taxpayer who disagrees with the final written
23 decision of the board shall have the right to appeal the board
24 decision to the court of common pleas within thirty days after
25 receipt of the decision.
26 ARTICLE VII-C
27 APPEALS TO COURTS OF COMMON PLEAS
28 Section 701-C. Proceedings.--Appeals to a court of common
29 pleas shall be conducted as follows:
30 (1) If the appeal is taken from a determination of the board
19900S1454B2241 - 62 -
1 following a formal hearing, the provisions of section 721 shall
2 govern the conduct of the proceeding.
3 (2) If the appeal is taken directly from a decision made
4 following an informal review, the proceeding on appeal shall be
5 conducted de novo in accordance with the Rules of Civil
6 Procedure that would be applicable if the action was initially
7 commenced in the court of common pleas.
8 Section 702-C. Factors in Determinations of the Court.--(a)
9 In any appeal of an assessment the court shall make the
10 following determinations:
11 (1) The market value as of the date such appeal was filed
12 before the board. In the event subsequent years have been made a
13 part of the appeal, the court shall determine the respective
14 market value for each such year.
15 (2) The common level ratio which was applicable in the
16 original appeal to the Board of Assessment Revisions. In the
17 event subsequent years have been made a part of the appeal, the
18 court shall determine the respective common level ratio for each
19 such year published by the State Tax Equalization Board on or
20 before July 1 of the year prior to the tax year being appealed.
21 (b) The court, after determining the market value of the
22 property pursuant to subsection (a)(1), shall then apply the
23 established predetermined ratio to such value unless the
24 corresponding common level ratio determined pursuant to
25 subsection (a)(2) varies by more than fifteen percentum from the
26 established predetermined ratio, in which case the court shall
27 apply the respective common level ratio to the corresponding
28 market value of the property. As an example, in the case of a
29 predetermined ratio (PDR) of thirty per centum (30%), the
30 following calculations would be made to achieve a permissible
19900S1454B2241 - 63 -
1 ratio variance of twenty-five and one-half per centum (25.5%) to
2 thirty-four and one-half per centum (34.5%):
3 30% (PDR) x 15% = 4.5%
4 30% (PDR) + 4.5% = 34.5%
5 30% (PDR) - 4.5% = 25.5%
6 (b.1) When a county has effected a countywide revision of
7 the assessment which was used to develop the common level ratio
8 last determined by the board, the following applies: <--
9 (1) If a county performs a countywide revision of
10 assessments by applying a common multiplier to the assessed
11 values, the court shall apply such multiplier to the county's
12 common level ratio to establish the certified revised common
13 level ratio for the year in which the assessment was revised.
14 (2) If the county performs a countywide revision of
15 assessments by revaluing the properties and applying a
16 predetermined ratio, the court shall utilize the established
17 predetermined ratio instead of the common level ratio for the
18 year in which the assessment was revised.
19 SHALL APPLY: <--
20 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
21 CHANGE IN PREDETERMINED RATIO, THE COURT SHALL APPLY THE
22 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND
23 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON
24 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
25 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
26 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
27 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
28 ESTABLISHED PREDETERMINED RATIO, THE COURT SHALL UTILIZE THE
29 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
30 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
19900S1454B2241 - 64 -
1 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
2 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
3 RESULTING FROM THE REVISION OF ASSESSMENTS.
4 (c) Nothing herein shall prevent any appellant from
5 appealing any base year valuation without reference to ratio.
6 Section 703-C. Hearing by Court or Master; Required
7 Disclosures.--(a) The court may hear the testimony or, upon its
8 own motion or the motion of any party, may appoint a master with
9 respect to all matters to hear the testimony and return the
10 record and a transcript of the testimony to the court, together
11 with a report and recommendation. The order of appointment shall
12 specify the matters which are referred to the master.
13 (b) Any witness providing testimony before the court or a
14 master relative to any aspect of the value of the real estate
15 subject to assessment or reassessment shall be required to
16 disclose, under oath, the specific circumstances under which
17 such witness receives compensation by any party to these
18 proceedings for the provision of such testimony.
19 Section 704-C. Notice of Master's Hearing.--Written notice
20 of the hearing shall be given to each attorney of record by the
21 master or, if no attorney has appeared of record for a party,
22 notice of the hearing shall be given the party by the master.
23 Section 705-C. Master's Report.--(a) The master shall file
24 the record and a transcript of the testimony together with the
25 report and recommendation within thirty days after the receipt
26 of the transcript by the master.
27 (b) The master shall immediately send notice of the filing
28 of the report to each party and shall accompany the notice with
29 a copy of the report and recommendation.
30 (c) The master's report shall contain findings of fact,
19900S1454B2241 - 65 -
1 conclusions of law and a recommendation. A transcript of the
2 testimony, the exhibits, pleadings and other papers in the
3 action shall be attached to the report.
4 (d) The findings of fact shall include a summary of the
5 evidence with appropriate comprehensive discussion.
6 (e) The conclusions of law shall include a discussion of the
7 law and the facts and the legal conclusions reached by the
8 master.
9 (f) The recommendation shall state the assessment valuation
10 which the master deems to be equitable under all factual
11 circumstances and in conformity with all relevant legal
12 principles applicable to the real property of the taxpayer. The
13 master shall attach a proposed decree.
14 Section 706-C. Exceptions to Master's Report.--(a) Within
15 twenty days after notice of the filing of the master's report
16 has been mailed, exceptions may be filed by any party to the
17 report or any part thereof, to rulings on objections to
18 evidence, to statements or findings of fact, to conclusions of
19 law or to any other matters occurring during the hearing. Each
20 exception shall set forth a separate objection precisely and
21 without discussion. Matters not covered by exceptions are deemed
22 waived unless, prior to entry of the final decree, leave is
23 granted file exceptions raising those matters.
24 (b) If no exceptions are filed to the master's report within
25 the twenty-day period, the court shall review the report and if
26 approved shall enter a final decree.
27 (c) If exceptions are filed, the court shall hear argument
28 on the exceptions and enter an appropriate final decree. No
29 Motion for Post-Trial Relief may be filed to the final decree.
30 Section 707-C. Rules of Court.--The court is hereby
19900S1454B2241 - 66 -
1 authorized to make and adopt such rules and practices as may be
2 necessary to carry this act into effect which are consistent
3 with the Rules of Civil Procedure and to regulate proceedings
4 before masters, and to fix their fees.
5 Section 43. The heading of Article VI of the act is amended
6 to read:
7 ARTICLE [VI] VIII
8 REPEALS
9 Section 44. Sections 601 and 602 of the act are amended to
10 read:
11 Section [601] 801. The following acts and parts of acts are
12 hereby repealed as respectively indicated:
13 (1) Section two of the act approved the third day of April,
14 one thousand eight hundred and four (Pamphlet Laws, five hundred
15 seventeen), entitled "An act directing the Mode of selling
16 unseated Lands for Taxes," so far as it relates to the
17 assessment of unseated lands.
18 (2) Section one of the act approved the fourth day of April,
19 one thousand eight hundred and five (Pamphlet Laws, two hundred
20 sixty-five), entitled "A supplement to the act, entitled 'An act
21 to raise and collect County Rates and Levies,'" absolutely.
22 (3) Section one of the act approved the twenty-eighth day of
23 March, one thousand eight hundred and six (Pamphlet Laws, six
24 hundred forty-four), entitled "A supplement to the act, entitled
25 'An act enjoining certain duties on the holders of warrants not
26 executed, and on the holders of unseated lands,'" absolutely.
27 (4) The act approved the twenty-eighth day of March, one
28 thousand eight hundred and eight (Pamphlet Laws, one hundred
29 sixty-six), entitled "A further supplement to the act entitled
30 'An act for raising county rates and levies,'" absolutely.
19900S1454B2241 - 67 -
1 (5) Section one of the act approved the thirtieth day of
2 March, one thousand eight hundred and twenty-two (Pamphlet Laws,
3 one hundred six), entitled "A further supplement to an act
4 entitled 'An act to raise and collect county rates and levies,'"
5 absolutely.
6 (6) The act approved the fifteenth day of February, one
7 thousand eight hundred and thirty-two (Pamphlet Laws, seventy-
8 nine), entitled "A supplement to an act entitled 'An act to
9 increase the county rates and levies for the use of the
10 Commonwealth,' passed the twenty-fifth day of March, Anno
11 Domini, one thousand eight hundred and thirty-one," absolutely.
12 (7) Sections six, seven, eight and nine of the act approved
13 the eleventh day of March, one thousand eight hundred and
14 thirty-four (Pamphlet Laws, one hundred seventeen), entitled "An
15 act relating to Inns, Taverns, and retailers of vinous and
16 spirituous liquors," absolutely.
17 (8) Sections two, three, four, five, six, seven, eight,
18 nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen,
19 twenty-three and twenty-four of the act approved the fifteenth
20 day of April, one thousand eight hundred and thirty-four
21 (Pamphlet Laws, five hundred nine), entitled "An act relating to
22 county rates and levies and township rates and levies,"
23 absolutely.
24 (9) Sections eighty-seven, eighty-eight and eighty-nine of
25 the act approved the fifteenth day of April, one thousand eight
26 hundred and thirty-four (Pamphlet Laws, five hundred thirty-
27 seven), entitled "An act relating to counties and townships, and
28 county and township officers," absolutely.
29 (10) Section two of the act approved the twenty-eighth day
30 of February, one thousand eight hundred and thirty-five
19900S1454B2241 - 68 -
1 (Pamphlet Laws, forty-five), entitled "A supplement to the act
2 relating to county rates and levies, and township rates and
3 levies, and to the act relating to counties and townships, and
4 county and township officers," so far as it relates to
5 assessors.
6 (11) Section twenty-nine of the act approved the sixteenth
7 day of April, one thousand eight hundred and thirty-eight
8 (Pamphlet Laws, five hundred fourteen), entitled "An act to
9 authorize the committee of the estate of Michael Fox, a lunatic,
10 to sell and convey certain real estate, and for other purposes,"
11 absolutely.
12 (12) Section three of the act approved the second day of
13 July, one thousand eight hundred and thirty-nine (Pamphlet Laws,
14 five hundred seventy-six), entitled "An act to authorize the
15 Administrators of Henry Mineum, late of Crawford county,
16 deceased, to sell and convey certain real estate, and for other
17 purposes," absolutely.
18 (13) The act approved the fifteenth day of May, one thousand
19 eight hundred and forty-one (Pamphlet Laws, three hundred
20 ninety-three), entitled "An act to Establish a Uniform Mode for
21 the Valuation of Property and Assessment of Taxes," absolutely.
22 (14) Section sixty-six of the act approved the fourth day of
23 March, one thousand eight hundred and forty-two (Pamphlet Laws,
24 forty-three), entitled "An act Regulating Election Districts and
25 for other purposes," absolutely.
26 (15) Section twenty-one of the act approved the twelfth day
27 of April, one thousand eight hundred and forty-two (Pamphlet
28 Laws, two hundred sixty-two), entitled "A supplement to an act,
29 entitled 'An act authorizing the Governor to incorporate the
30 Tioga Navigation Company,' passed the twenty-six day of
19900S1454B2241 - 69 -
1 February, one thousand eight hundred and twenty-six, and for
2 other purposes," absolutely.
3 (16) Section fifty-nine of the act approved the eleventh day
4 of July, one thousand eight hundred and forty-two (Pamphlet
5 Laws, three hundred twenty-one), entitled "An act regulating
6 election districts and for other purposes," absolutely.
7 (17) Sections nine, ten, eleven, twelve, thirteen and
8 fourteen of the act approved the twenty-seventh day of July, one
9 thousand eight hundred and forty-two (Pamphlet Laws, four
10 hundred and forty-one), entitled "An act to provide for the
11 ordinary expenses of the government, payment of the interest
12 upon the State debt, receiving of proposals for the sale of the
13 public works, and for other purposes," absolutely.
14 (18) Section thirty-two of the act approved the twenty-ninth
15 day of April, one thousand eight hundred and forty-four
16 (Pamphlet Laws, four hundred eighty-six), entitled "An act to
17 reduce the state debt, and to increase the Pennsylvania canal
18 and railroad company," absolutely.
19 (19) Section one of the act approved the first day of April,
20 one thousand eight hundred and forty-five (Pamphlet Laws, two
21 hundred eighty), entitled "An act relating to taxes on ground
22 rents and real estate," absolutely.
23 (20) Section sixteen of the act approved the twenty-second
24 day of April, one thousand eight hundred forty-six (Pamphlet
25 Laws, four hundred eighty-six), entitled "An act to provide for
26 the reduction of the public debt," absolutely, and section
27 twenty-three thereof, so far as it relates to the assessment of
28 real property of decedents.
29 (21) Section thirty-four of the act approved the tenth day
30 of April, one thousand eight hundred and forty-nine (Pamphlet
19900S1454B2241 - 70 -
1 Laws, five hundred seventy), entitled "An act to create a
2 sinking fund, and to provide for the gradual and certain
3 extinguishment of the debt of the Commonwealth," absolutely.
4 (22) Section five of the act approved the fifth day of
5 April, one thousand eight hundred and forty-nine (Pamphlet Laws
6 (one thousand eight hundred and fifty), nine hundred sixty-two),
7 entitled "An act to incorporate the Union cemetery of Fayette
8 county; to exempt the hall of the Sons of Temperance, in the
9 district of Southwark, Philadelphia county, from taxation; and
10 relative to the duties of assessors," absolutely.
11 (23) Section fifteen of the act approved the twenty-fifth
12 day of April, one thousand eight hundred and fifty (Pamphlet
13 Laws, five hundred sixty-nine), entitled "An act relating to the
14 bail of executrixes; to partition in the orphans' court and
15 common pleas; to colored convicts in Philadelphia, to the
16 limitation of actions against corporations; to actions enforcing
17 the payment of ground rent; to trustees of married women; to
18 appeals from awards of arbitrators by corporations; to hawkers
19 and pedlers in the counties of Butler and Union; to the payment
20 of costs in actions by informers in certain cases; to taxing
21 lands situate in different townships; and in relation to fees of
22 county treasurers of Lycoming, Clinton and Schuylkill; to
23 provide for recording the accounts of executors, administrators,
24 guardians and auditors' reports; and to amend and alter existing
25 laws relative to the administration of justice in this
26 Commonwealth," absolutely.
27 (24) Section thirteen of the act approved the fourteenth day
28 of April, one thousand eight hundred and fifty-one (Pamphlet
29 Laws, six hundred twenty-two), entitled "An act to incorporate
30 the Western Insurance Company, relative to the tax on the
19900S1454B2241 - 71 -
1 Lebanon Valley Railroad, to taxation on exempt property, to
2 affidavits of defense in the Common Pleas of Schuylkill county,
3 and relating to the claim of Henry L. Patterson," absolutely.
4 (25) The act approved the eleventh day of February, one
5 thousand eight hundred and fifty-nine (Pamphlet Laws, thirty-
6 seven), entitled "An act relating to the Boards of Revision in
7 the several counties of this Commonwealth," absolutely.
8 (26) The act approved the fifth day of April, one thousand
9 eight hundred and fifty-nine (Pamphlet Laws, three hundred
10 sixty-three), entitled "An act relative to incorporated Cemetery
11 Companies," absolutely.
12 (27) The act approved the tenth day of April, one thousand
13 eight hundred and sixty-seven (Pamphlet Laws, sixty-six),
14 entitled "An act granting an increase of capital to literary, or
15 charitable, institutions, becoming soldiers' orphan schools,"
16 absolutely.
17 (28) The act approved the twenty-eighth day of April, one
18 thousand eight hundred and sixty-eight (Pamphlet Laws, one
19 hundred-five), entitled "An act supplementary to the act
20 relating to county rates and levies and township rates and
21 levies," absolutely.
22 (29) The act approved the twenty-fourth day of April, one
23 thousand eight hundred and sixty-nine (Pamphlet Laws, ninety-
24 five), entitled "An act explanatory of an act granting an
25 increase of capital to literary or charitable institutions
26 becoming soldiers' orphans' schools, approved April tenth, one
27 thousand eight hundred and sixty-seven," absolutely.
28 (30) The act approved the eighth day of April, one thousand
29 eight hundred and seventy-three (Pamphlet Laws, sixty-four),
30 entitled "An act to repeal all laws exempting real estate from
19900S1454B2241 - 72 -
1 taxation," absolutely.
2 (31) The act approved the twentieth day of April, one
3 thousand eight hundred and seventy-six (Pamphlet Laws, forty-
4 four), entitled "An act authorizing appeals from assessments in
5 this Commonwealth to the court of common pleas," absolutely.
6 (32) Section two of the act approved the tenth day of May,
7 one thousand eight hundred and seventy-eight (Pamphlet Laws,
8 fifty-one), entitled "A supplement to an act, entitled 'An act
9 to prescribe the manner in which the courts may divide boroughs
10 into wards,' approved the fourteenth day of May, Anno Domini one
11 thousand eight hundred and seventy-four," absolutely.
12 (33) The act approved the twenty-fourth day of May, one
13 thousand eight hundred and seventy-eight (Pamphlet Laws, one
14 hundred thirty-one), entitled "An act to determine the residence
15 of owners and occupants of land, when the dividing line between
16 a township and a borough passes through the mansion house, and
17 prescribing the duties of assessors in such cases," absolutely.
18 (34) Section one of the act approved the twenty-fourth day
19 of May, one thousand eight hundred and seventy-eight (Pamphlet
20 Laws, one hundred thirty-three), entitled "A supplement to an
21 act, approved April twentieth, one thousand eight hundred and
22 seventy-six, entitled 'An act authorizing appeals from
23 assessments in this Commonwealth to the courts of common pleas,'
24 and limiting taxation, without the approval of the court of
25 quarter sessions, until the next triennial assessment, where the
26 county valuation has been raised to exceed three hundred and
27 fifty per cent," absolutely.
28 (35) The act approved the fourth day of June, one thousand
29 eight hundred and seventy-nine (Pamphlet Laws, ninety), entitled
30 "A supplement to an act, entitled 'An act to exempt from
19900S1454B2241 - 73 -
1 taxation public property used for public purposes, and places of
2 religious worship, places of burial not used or held for private
3 or corporate profit, and institutions of purely public charity,'
4 approved the fourteenth day of May, Anno Domini one thousand
5 eight hundred and seventy-four," absolutely.
6 (36) The act approved the first day of June, one thousand
7 eight hundred and eighty-three (Pamphlet Laws, fifty-one),
8 entitled "An act to require the assessors of the several
9 townships within this Commonwealth to assess all seated lands in
10 the county in which the mansion house is situated where county
11 lines divide a tract of land," absolutely.
12 (37) The act approved the thirteenth day of June, one
13 thousand eight hundred and eighty-three (Pamphlet Laws, one
14 hundred twelve), entitled "An act requiring the several
15 assessors of this Commonwealth to make return of timber lands,"
16 absolutely.
17 (38) Section two of the act approved the thirteenth day of
18 June, one thousand eight hundred and eighty-three (Pamphlet
19 Laws, one hundred eighteen), entitled "An act ceding concurrent
20 jurisdiction of this State over certain lands owned or hereafter
21 acquired by the United States," absolutely.
22 (39) The act approved the twenty-fourth day of March, one
23 thousand eight hundred and eighty-seven (Pamphlet Laws, one
24 hundred ninety-five), entitled "An act amending the eighty-ninth
25 section of the act, entitled 'An act relating to counties and
26 townships and county and township officers,' approved the
27 fifteenth day of April, Anno Domini one thousand eight hundred
28 and thirty-four," absolutely.
29 (40) Sections three and four of the act approved the
30 fourteenth day of February, one thousand eight hundred and
19900S1454B2241 - 74 -
1 eighty-nine (Pamphlet Laws, seven), entitled "An act to
2 authorize the election of assessors for three years, in the
3 several boroughs and townships of this Commonwealth,"
4 absolutely.
5 (41) The act approved the nineteenth day of April, one
6 thousand eight hundred and eighty-nine (Pamphlet Laws, thirty-
7 seven), entitled "An act authorizing appeals from assessments of
8 taxes in this Commonwealth to the courts of common pleas,"
9 absolutely.
10 (42) Section two of the act approved the eighth day of May,
11 one thousand eight hundred and eighty-nine (Pamphlet Laws, one
12 hundred thirty-three), entitled "An act to amend an act,
13 entitled 'An act to authorize the election of assessors for
14 three years in the several boroughs and townships of this
15 Commonwealth,' approved the fourteenth day of February, Anno
16 Domini one thousand eight hundred and eighty-nine," absolutely.
17 (43) The act approved the ninth day of May, one thousand
18 eight hundred and eighty-nine (Pamphlet Laws, one hundred
19 thirty-nine), entitled "An act to authorize the triennial
20 election of county assessors in cities of the third class,"
21 absolutely.
22 (44) The act approved the twentieth day of April, one
23 thousand eight hundred and ninety-seven (Pamphlet Laws, twenty-
24 eight), entitled "An act to designate a uniform date when the
25 commissioners of the several counties shall issue their precepts
26 to assessors to make the triennial assessment of property, and
27 fixing a time for the return thereof," absolutely.
28 (45) The act approved the fifth day of May, one thousand
29 eight hundred and ninety-seven (Pamphlet Laws, thirty-nine),
30 entitled "An act to authorize the county commissioners to
19900S1454B2241 - 75 -
1 appoint assessors in cases where the assessor refuses or
2 neglects to qualify, or refuses or neglects to receive the
3 precept and books at the time designated by the commissioners to
4 begin their several duties," absolutely.
5 (46) The act approved the twenty-sixth day of June, one
6 thousand nine hundred and one (Pamphlet Laws, six hundred one),
7 entitled "An act authorizing appeals from the decision of the
8 various courts of common pleas, in assessment of taxes cases, to
9 the Supreme or Superior Court of the Commonwealth," absolutely.
10 (47) The act approved the ninth day of July, one thousand
11 nine hundred and one (Pamphlet Laws, six hundred thirteen),
12 entitled "An act to amend section two of an act, entitled 'An
13 act to amend an act, entitled "An act to authorize the election
14 of assessors for three years in the several boroughs of this
15 Commonwealth," approved the eighth day of May, Anno Domini one
16 thousand eight hundred and eighty-nine; regulating the duty of
17 the assessors, and providing that in making the valuation of the
18 property the assessor of all the wards shall act as a board of
19 assessors," absolutely.
20 (48) The act approved the twenty-third day of April, one
21 thousand nine hundred and three (Pamphlet Laws, two hundred
22 ninety-two), entitled "An act to designate a uniform date when
23 the commissioners of the several counties shall issue their
24 precepts to assessors to make the triennial assessments, and the
25 reassessment between the periods of the triennial assessment, of
26 property, and fixing the time for the return thereof,"
27 absolutely.
28 (49) The act approved the twenty-seventh day of April, one
29 thousand nine hundred and three (Pamphlet Laws, three hundred
30 twenty-six), entitled "An act to provide for, and to determine
19900S1454B2241 - 76 -
1 the place of, the assessment of coal and minerals underlying
2 seated lands, in cases of severed ownership, where the same are
3 divided by county lines," absolutely.
4 (50) Section two of the act approved the seventeenth day of
5 March, one thousand nine hundred and five (Pamphlet Laws, forty-
6 five), entitled "An act to amend an act, entitled 'An act ceding
7 concurrent jurisdiction of this State over certain lands owned
8 or hereafter acquired by the United States,' approved the
9 thirteenth day of June, one thousand eight hundred and eighty-
10 three," absolutely.
11 (51) The act approved the twentieth day of April, one
12 thousand nine hundred and five (Pamphlet Laws, two hundred
13 thirty-four), entitled "An act providing that property provided
14 and maintained by public or private charity, and used for public
15 libraries, museums or art galleries, shall be exempt from
16 taxation during such use," absolutely.
17 (52) The act approved the twenty-fifth day of May, one
18 thousand nine hundred and seven (Pamphlet Laws, two hundred
19 thirty-two), entitled "An act to further amend an act, entitled
20 'An act amending the eighty-ninth section of the act, entitled
21 "An act relating to counties and townships and to county and
22 township officers,"' approved the fifteenth day of April, Anno
23 Domini one thousand eight hundred and thirty-four, and amendment
24 thereto, approved the twenty-fourth day of May, Anno Domini one
25 thousand eight hundred and eighty-seven, making the compensation
26 of assessors two dollars and fifty cents per day," absolutely.
27 (53) The act approved the twenty-third day of April, one
28 thousand nine hundred and nine (Pamphlet Laws, one hundred
29 forty-six), entitled "An act allowing mileage to assessors and
30 assistant assessors, whose duties pertain to assessments for
19900S1454B2241 - 77 -
1 purposes of State and county taxation, or either, when traveling
2 to or from the county-seats of their respective counties, or
3 attending before the county commissioners elsewhere than at the
4 county-seat," absolutely.
5 (54) The act approved the twenty-seventh day of April, one
6 thousand nine hundred and nine (Pamphlet Laws, two hundred
7 forty-four), entitled "An act authorizing the county
8 commissioners of the several counties of this Commonwealth, who
9 are, by the tenth section of the act of July twenty-seventh, one
10 thousand eight hundred and forty-two, and the forty-first
11 section of the act of April twenty-nine, one thousand eight
12 hundred and forty-four, constituted a 'Board of Revision,' to do
13 and perform the duties of said Board of Revision upon the same
14 day, and at the same time and place, of holding the appeals for
15 the several boroughs, townships, and wards in their respective
16 counties," absolutely.
17 (55) Sections two, three and four of the act approved the
18 twenty-ninth day of April, one thousand nine hundred and nine
19 (Pamphlet Laws, two hundred seventy-five), entitled "An act to
20 provide for the registration of conveyances of real estate in
21 townships of the first class, in order to facilitate the
22 assessment of taxes therein in the name of the owner of said
23 real estate at the time of the assessment," absolutely.
24 (56) The act approved the eighth day of May, one thousand
25 nine hundred and nine (Pamphlet Laws, four hundred ninety-one),
26 entitled "An act amending sections eleven, twelve, and thirteen
27 of an act of Assembly, entitled 'An act relating to county rates
28 and levies and township rates and levies,' approved April
29 fifteenth, one thousand eight hundred and thirty-four,"
30 absolutely.
19900S1454B2241 - 78 -
1 (57) The act approved the thirtieth day of March, one
2 thousand nine hundred and eleven (Pamphlet Laws, thirty-eight),
3 30% (PDR) + 4.5% = 34.5%
4 30% (PDR) - 4.5% = 25.5%
5 (c.1) If a third class city performs a citywide revision of
6 assessments by applying a common multiplier to the county
7 entitled "An act to make unnaturalized foreign-born residents
8 subject to taxation, in the same manner as citizens of the
9 Commonwealth," absolutely.
10 (58) The act approved the thirteenth day of April, one
11 thousand nine hundred and eleven (Pamphlet Laws, sixty-two),
12 entitled "An act to provide for the registration of conveyances
13 of real estate in all counties of this Commonwealth, with a
14 population not to exceed four hundred thousand, in order to
15 facilitate the assessment of taxes therein in the name of the
16 owner of said real estate, and to ascertain the value of such
17 real estate, and providing compensation to the recorder of deeds
18 of such counties for making reports thereof," absolutely.
19 (59) The act approved the thirteenth day of April, one
20 thousand nine hundred and eleven (Pamphlet Laws, sixty-four),
21 entitled "An act to amend the second section of an act, approved
22 the twenty-third day of April, Anno Domini one thousand nine
23 hundred and three, entitled 'An act to designate a uniform date
24 when the commissioners of the several counties shall issue their
25 precepts to assessors to make the triennial assessments and the
26 reassessments between the periods of the triennial assessment,
27 of property, and fixing the time for the return thereof,' by
28 requiring assessors to make returns of reassessment not later
29 than ninety days from the date of issuing precepts," absolutely.
30 (60) The act approved the twentieth day of May, one thousand
19900S1454B2241 - 79 -
1 nine hundred and thirteen (Pamphlet Laws, two hundred forty-
2 one), entitled "A supplement to an act approved the twenty-third
3 day of April, one thousand nine hundred and three, entitled 'An
4 act to designate a uniform date when the commissioners of the
5 several counties shall issue their precepts to assessors to make
6 the triennial assessments, and the reassessment between the
7 periods of the triennial assessment of property, and fixing the
8 time for the return thereof,' as amended," absolutely.
9 (61) Sections one and two of the act approved the fifth day
10 of June, one thousand nine hundred and thirteen (Pamphlet Laws,
11 four hundred five), entitled "An act to provide for the
12 assessment and taxation of auxiliary forest reserves, and the
13 collection, distribution and use of the taxes collected
14 therefrom," absolutely.
15 (62) The act approved the fifth day of May, one thousand
16 nine hundred and fifteen (Pamphlet Laws, two hundred fifty-
17 eight), entitled "An act requiring the county commissioners to
18 furnish to townships of the first class duplicates of the
19 adjusted valuations for taxation purposes within such
20 townships," absolutely.
21 (63) Section two of the act approved the fourteenth day of
22 May, one thousand nine hundred and fifteen (Pamphlet Laws, four
23 hundred eighty-nine), entitled "An act to amend sections one and
24 two of an act, approved the twenty-ninth day of April, Anno
25 Domini one thousand nine hundred and nine, entitled 'An act to
26 provide for the registration of conveyances of real estate in
27 townships of the first class, in order to facilitate the
28 assessment of taxes therein, in the name of the owner of said
29 real estate at the time of the assessment,' so as to exclude
30 from the provisions of the act townships of the first class in
19900S1454B2241 - 80 -
1 counties having a board for the assessment and revision of taxes
2 for State and county purposes," absolutely.
3 (64) The act approved the first day of June, one thousand
4 nine hundred and fifteen (Pamphlet Laws, six hundred fifty-
5 nine), entitled "An act providing for the appointment of
6 interpreters, to act as such for assessors and assistant
7 assessors, in certain counties; defining their powers and
8 duties, fixing their compensation, and providing for their
9 expenses," absolutely.
10 (65) Paragraph seven of section one of the act approved the
11 twenty-third day of June, one thousand nine hundred and
12 seventeen (Pamphlet Laws, six hundred thirty-seven), entitled
13 "An act to prescribe the conditions under which public or
14 private vaults, crypts, or mausoleums for the interment of human
15 bodies may be constructed and maintained," absolutely.
16 (66) Section twenty-seven of the act approved the twentieth
17 day of July, one thousand nine hundred and seventeen (Pamphlet
18 Laws, one thousand one hundred forty-three), entitled "An act
19 relating to free, public, nonsectarian libraries and branch
20 libraries within this Commonwealth, providing for their
21 establishment, maintenance, and regulation, and for the
22 maintenance and regulation of such free, public, nonsectarian
23 libraries as may have been already established by the several
24 counties, cities, boroughs, towns, and townships; and providing
25 that all library property, and all gifts, devices, grants, or
26 endowments for library purposes, shall be exempt from taxation;
27 and providing that the several counties, cities, boroughs,
28 towns, and townships may levy taxes, condemn private property,
29 and borrow money for library purposes; and imposing penalties
30 for injuring library property and for violations of library
19900S1454B2241 - 81 -
1 regulations; and repealing existing laws in relation to the
2 above subjects," so far as it relates to exemption from local
3 taxation.
4 (67) The act approved the fourth day of April, one thousand
5 nine hundred and nineteen (Pamphlet Laws, thirty-five), entitled
6 "An act fixing the per diem compensation of borough and township
7 assessors and assistant assessors, and the method of
8 ascertaining the number of days employed," so far as it relates
9 to tax assessors.
10 (68) The act approved the fourth day of April, one thousand
11 nine hundred and nineteen (Pamphlet Laws, thirty-eight),
12 entitled "An act requiring assessors and assistant assessors for
13 county purposes, in cities of the third class, to keep an
14 account of days actually employed, and make return thereof to
15 the county commissioners, and fixing their compensation," so far
16 as it relates to tax assessors.
17 (69) The act approved the twelfth day of June, one thousand
18 nine hundred and nineteen (Pamphlet Laws, four hundred fifty-
19 two), entitled "An act to exempt certain playgrounds, not used
20 for private or corporate profit, from taxation, where the entire
21 revenue is applied to support said playgrounds and to increase
22 the efficiency and improvement thereof," absolutely.
23 (70) The act approved the seventeenth day of July, one
24 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
25 five), entitled "An act imposing certain duties upon assessors
26 in the several counties with regard to returns of the taxable
27 inhabitants within their respective townships, wards and
28 districts," absolutely.
29 (71) The act approved the seventeenth day of July, one
30 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
19900S1454B2241 - 82 -
1 twenty-one), entitled "An act to exempt from taxation public
2 property used for public purposes, actual places of religious
3 worship, places of burial not used or held for private or
4 corporate profit, and institutions of purely public charity, and
5 repealing prior acts relating thereto," absolutely.
6 (72) The act approved the tenth day of May, one thousand
7 nine hundred and twenty-one (Pamphlet Laws, four hundred forty-
8 one), entitled "An act authorizing boroughs, townships, school
9 districts, and poor districts to appeal from assessments of
10 property or other subjects of taxation for their corporate
11 purposes," absolutely.
12 (73) The act approved the twelfth day of May, one thousand
13 nine hundred and twenty-one (Pamphlet Laws, five hundred thirty-
14 four), entitled "An act to amend the act approved the fourth day
15 of April, one thousand nine hundred and nineteen (Pamphlet Laws,
16 thirty-five), entitled 'An act fixing the per diem compensation
17 of borough and township assessors and assistant assessors, and
18 the method of ascertaining the number of days employed,' by
19 fixing the per diem compensation of assessors and assistant
20 assessors in boroughs, wards, and townships of the second class,
21 and providing the method of ascertaining the number of days
22 employed," so far as it relates to tax assessors.
23 (74) The act approved the seventh day of May, one thousand
24 nine hundred and twenty-three (Pamphlet Laws, one hundred fifty-
25 four), entitled "An act authorizing boards of revision of taxes
26 and boards for the assessment and revision of taxes to hear and
27 dispose of appeals away from the county seat," absolutely.
28 (75) Section two of the act approved the ninth day of May,
29 one thousand nine hundred and twenty-three (Pamphlet Laws, one
30 hundred seventy-five), entitled "An act to relieve life tenants
19900S1454B2241 - 83 -
1 of land from the payment of taxes on the underlying veins of
2 coal which they have no right to operate; and providing that
3 such coal shall be assessed to, and the taxes thereon paid by,
4 the owner of said veins of coal," absolutely.
5 (76) The act approved the twenty-ninth day of June, one
6 thousand nine hundred and twenty-three (Pamphlet Laws, nine
7 hundred twenty-eight), entitled "An act to exempt, from county,
8 city, borough, township, road, school, and poor taxes, real
9 property owned by one or more institutions of purely public
10 charity used and occupied partly by such owner or owners and
11 partly by other institutions of purely public charity and
12 necessary for the occupancy and enjoyment of such institutions,"
13 absolutely.
14 (77) The act approved the eleventh day of July, one thousand
15 nine hundred and twenty-three (Pamphlet Laws, one thousand
16 forty), entitled "An act relating to assessments for taxes in
17 townships of the first class in this Commonwealth; fixing the
18 time for the issuing of precepts by county commissioners; fixing
19 the compensation of township assessors and assistant township
20 assessors and assistant triennial assessors in such townships;
21 extending the time within which the said assessors are required
22 to complete their assessment, and make their return thereof; and
23 further providing for the determination of the time actually
24 employed by the said township assessors, assistant township
25 assessors, and assistant triennial assessors in the performance
26 of their duties," absolutely.
27 (78) The act approved the seventeenth day of March, one
28 thousand nine hundred and twenty-five (Pamphlet Laws, thirty-
29 nine), entitled "An act to amend section one of an act, approved
30 the seventeenth day of July, one thousand nine hundred and
19900S1454B2241 - 84 -
1 nineteen (Pamphlet Laws, one thousand and twenty-one), entitled
2 'An act to exempt from taxation public property used for public
3 purposes, actual places of religious worship, places of burial
4 not used or held for private or corporate profit, and
5 institutions of purely public charity, and repealing prior acts
6 relating thereto,' as amended, by extending the provisions
7 thereof to property owned, occupied, and used by any branch,
8 post, or camp of honorably discharged soldiers, sailors, and
9 marines; and discharging certain taxes," absolutely.
10 (79) The act approved the thirtieth day of April, one
11 thousand nine hundred and twenty-five (Pamphlet Laws, three
12 hundred eighty-eight), entitled "An act to amend section one of
13 an act, approved the seventeenth day of July, one thousand nine
14 hundred and nineteen (Pamphlet Laws, one thousand twenty-one),
15 entitled 'An act to exempt from taxation public property used
16 for public purposes, actual places of religious worship, places
17 of burial not used or held for private or corporate profit, and
18 institutions of purely public charity, and repealing prior acts
19 relating thereto,' as amended," absolutely.
20 (80) The act approved the eighteenth day of April, one
21 thousand nine hundred and twenty-seven (Pamphlet Laws, three
22 hundred four), entitled "An act to amend section four of an act,
23 approved the eleventh day of July, one thousand nine hundred and
24 twenty-three (Pamphlet Laws, one thousand forty), entitled 'An
25 act relating to assessments for taxes in townships of the first
26 class in this Commonwealth; fixing the time for the issuing of
27 precepts by county commissioners; fixing the compensation of
28 township assessors and assistant township assessors and
29 assistant triennial assessors in such townships; extending the
30 time within which the said assessors are required to complete
19900S1454B2241 - 85 -
1 their assessment, and make their return thereof; and further
2 providing for the determination of the time actually employed by
3 the said township assessors, assistant township assessors and
4 assistant triennial assessors in the performance of their
5 duties,' authorizing the county to pay for clerk hire,"
6 absolutely.
7 (81) The act approved the twenty-eighth day of April, one
8 thousand nine hundred and twenty-seven (Pamphlet Laws, four
9 hundred ninety-one), entitled "An act to amend section thirty-
10 two of the act, approved the twenty-ninth day of April, one
11 thousand eight hundred and forty-four (Pamphlet Laws, four
12 hundred eighty-six), entitled 'An act to reduce the State debt,
13 and to incorporate the Pennsylvania canal and railroad company,'
14 discontinuing the tax on horses, mares, and neat cattle over the
15 age of four years," absolutely.
16 (82) The act approved the twentieth day of March, one
17 thousand nine hundred and twenty-nine (Pamphlet Laws, thirty-
18 one), entitled "An act for assessment and collection of poll
19 taxes from employes of the Federal Government in order to
20 qualify all such persons to vote," absolutely.
21 (83) The act approved the twenty-fourth day of April, one
22 thousand nine hundred and twenty-nine (Pamphlet Laws, six
23 hundred fifty-three), entitled "An act to amend the act approved
24 the fourth day of April, one thousand nine hundred and nineteen
25 (Pamphlet Laws, thirty-eight), entitled 'An act requiring
26 assessors and assistant assessors for county purposes, in cities
27 of the third class, to keep an account of days actually
28 employed, and make return thereof to the county commissioners,
29 and fixing their compensation," so far as it relates to tax
30 assessors.
19900S1454B2241 - 86 -
1 (84) The act approved the second day of May, one thousand
2 nine hundred and twenty-nine (Pamphlet Laws, one thousand two
3 hundred seventy), entitled "An act providing for the collection
4 of county taxes on the occupations of certain persons who under
5 existing laws are disfranchised," absolutely.
6 (85) The act approved the ninth day of May, one thousand
7 nine hundred and twenty-nine (Pamphlet Laws, one thousand six
8 hundred ninety-two), entitled "An act to amend section two of
9 the act, approved the twenty-third day of April, one thousand
10 nine hundred and three (Pamphlet Laws, two hundred ninety-two),
11 entitled 'An act to designate a uniform date when the
12 commissioners of the several counties shall issue their precepts
13 to assessors to make the triennial assessments and the
14 reassessment between the periods of the triennial assessment of
15 property, and fixing the time for the return thereof,' as
16 amended," absolutely.
17 (86) The act approved the tenth day of May, one thousand
18 nine hundred and twenty-nine (Pamphlet Laws, one thousand seven
19 hundred twelve), entitled "An act relating to assessment for
20 county purposes in counties of the fourth class; fixing the time
21 for the issuance of precepts and completion of assessments; and
22 providing for appointment and pay of assistants to the county
23 commissioners in such counties," absolutely.
24 (87) The act approved the thirteenth day of May, one
25 thousand nine hundred and thirty-one (Pamphlet Laws, one hundred
26 seventeen), entitled "An act providing for and regulating the
27 assessment and collection of a county poll tax, in counties of
28 the second and third class, in lieu of the tax on trades,
29 occupations and professions; and defining the powers and duties
30 of assessors, assistant and registry assessors, county tax
19900S1454B2241 - 87 -
1 collectors, county treasurer and delinquent tax collector in
2 connection therewith," absolutely.
3 (88) The act approved the twelfth day of June, one thousand
4 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
5 seven), entitled "An act to amended section one of the act,
6 approved the twenty-sixth day of June, one thousand nine hundred
7 and one (Pamphlet Laws, six hundred one), entitled 'An act
8 authorizing appeals from the decision of the various courts of
9 common pleas, in assessment of taxes cases to the Supreme or
10 Superior Court of the Commonwealth,' by extending the right of
11 appeal to any county, city, borough, town, township, school
12 district or other public corporation having power to levy taxes
13 on the assessment in question," absolutely.
14 (89) The act approved the twelfth day of June, one thousand
15 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
16 eight), entitled "An act to amend section one of the act,
17 approved the nineteenth day of April, one thousand eight hundred
18 and eighty-nine (Pamphlet Laws, thirty-seven), entitled 'An act
19 authorizing appeals from assessments of taxes in this
20 Commonwealth to the courts of common pleas,' providing for the
21 payment of taxes appealed from into court, and for the
22 disposition thereof," absolutely.
23 Section [602] 802. All other acts and parts of acts
24 inconsistent with this act are repealed. This act shall not
25 repeal or modify any of the provisions of any act of Assembly
26 amendatory of law in force at the time of the passage of this
27 act, or otherwise, adopted at the session of the General
28 Assembly of one thousand nine hundred and thirty-three, whether
29 such acts were adopted prior to the passage of this act, or
30 shall be adopted subsequent to the passage of this act; nor
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1 shall this act repeal any such act, or part thereof, in force at
2 the time of the passage of this act, which is amended by any act
3 of Assembly adopted at the session of the General Assembly of
4 one thousand nine hundred and thirty-three.
5 Section 45. This act shall take effect in 90 days.
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