PRINTER'S NO. 817
No. 689 Session of 2003
INTRODUCED BY ROBERTS, KIRKLAND, SHANER, TIGUE AND WASHINGTON, MARCH 6, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 6, 2003
AN ACT 1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as 2 amended, "An act relating to assessment for taxation in 3 counties of the fourth, fifth, sixth, seventh and eighth 4 classes; designating the subjects, property and persons 5 subject to and exempt from taxation for county, borough, 6 town, township, school, except in cities and county 7 institution district purposes; and providing for and 8 regulating the assessment and valuation thereof for such 9 purposes; creating in each such county a board for the 10 assessment and revision of taxes; defining the powers and 11 duties of such boards; providing for the acceptance of this 12 act by cities; regulating the office of ward, borough, town 13 and township assessors; abolishing the office of assistant 14 triennial assessor in townships of the first class; providing 15 for the appointment of a chief assessor, assistant assessors 16 and other employes; providing for their compensation payable 17 by such counties; prescribing certain duties of and certain 18 fees to be collected by the recorder of deeds and municipal 19 officers who issue building permits; imposing duties on 20 taxables making improvements on land and grantees of land; 21 prescribing penalties; and eliminating the triennial 22 assessment," authorizing the Auditor General to audit certain 23 county-wide assessments. 24 The General Assembly of the Commonwealth of Pennsylvania 25 hereby enacts as follows: 26 Section 1. The act of May 21, 1943 (P.L.571, No.254), known 27 as The Fourth to Eighth Class County Assessment Law, is amended 28 by adding a section to read:
1 Section 603.1. Audit of County-Wide Revision of 2 Assessments.--(a) Notwithstanding any other provision of law to 3 the contrary, whenever a county or political subdivision makes 4 an annual reassessment for property tax purposes, the Auditor 5 General is hereby empowered and authorized to conduct and may 6 conduct an audit of the accounts, activities and functions of 7 such county or political subdivision which levies its real 8 estate taxes based on such reassessment so as to determine 9 whether property valuations in the county, calculated and levied 10 as a result of the reassessment, were determined in accordance 11 with law. In making the audit, the Auditor General, his deputy 12 or his examiners, may require the attendance of any person 13 within the county where it is conducting the audit at a time or 14 place so fixed for the purpose of giving testimony under oath 15 with respect to assessments made by such person, both as to the 16 valuation as a whole and as to any particular piece of property 17 or as to any property omitted from assessment. All persons 18 charged with making the reassessment of any or all of the 19 property in the county or connected therewith as employes or 20 contractors are hereby directed and required to give the Auditor 21 General, his deputy or examiners, the means, facilities and 22 opportunity for such examination and audit. 23 (b) For the purposes of the audit, the Auditor General, his 24 deputy or his examiners, shall have free access at reasonable 25 times to all the books, records, plats, maps, software and any 26 other materials pertaining to and deemed material and relevant 27 to the attainment of uniformity in the assessment and collection 28 of real estate taxes. 29 (c) The Auditor General shall forward a copy of the audit 30 report to the county and to any political subdivision in the 20030H0689B0817 - 2 -
1 county which levies real estate taxes based upon the annual 2 reassessment. If the audit discloses that the county conducted 3 the annual reassessment in a manner inconsistent with law or 4 discovers that the county made significant errors or engaged in 5 improper practices in making such annual reassessment, the 6 Auditor General shall notify the county of its findings and 7 forward a copy of the audit report to such county and to the 8 Chief Clerk of the Senate and the Chief Clerk of the House of 9 Representatives who both shall make the report available to 10 members of the General Assembly. The audit report shall make 11 recommendations to the General Assembly as to amendments or laws 12 which may be necessary to remedy injustice or irregularity in 13 taxation or to facilitate the assessment and collection of real 14 estate taxes on an annual basis. 15 (d) To conduct the audits, the Auditor General may employ 16 such professionals as he may determine to be necessary. 17 (e) In performing the audit, the Auditor General shall have 18 the powers and duties described in the act of April 9, 1929 19 (P.L.343, No.176), known as "The Fiscal Code." 20 Section 2. This act shall take effect immediately. A31L53RLE/20030H0689B0817 - 3 -