PRINTER'S NO. 1266
No. 1120 Session of 1997
INTRODUCED BY BARD, ROSS, HERMAN, LESCOVITZ AND COY,
APRIL 2, 1997
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 2, 1997
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," further providing for definitions, for
11 application and construction, for subjects of local taxation,
12 for tax assessors, for triennial and inter-triennial
13 assessments and for revisions and appeals; providing for
14 optional assessment revision process, for administrative
15 review, for appeals to the Board of Assessment Revisions and
16 for appeals to courts of common pleas; and further providing
17 for repeals.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
21 No.155), known as The General County Assessment Law, amended
22 December 14, 1967 (P.L.846, No.369) and December 13, 1982
23 (P.L.1160, No.268), is amended to read:
24 Section 102. Definitions.--The following words and phrases
25 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 in counties of the first class,
9 and the subordinate assessors appointed by the board for the
10 assessment and revision of taxes in counties of the second[,]
11 and second A [and third] classes.
12 "Base year" shall mean the year upon which real property
13 market values are based for the most recent county-wide revision
14 of assessment of real property, or other prior year upon which
15 the market value of all real property of the county is based.
16 Real property market values shall be equalized within the county
17 and any changes by the board of revision of taxes or board for
18 the assessment and revision of taxes shall be expressed in terms
19 of such base year values.
20 "Board of revision of taxes" shall mean the board of revision
21 of taxes in counties of the first class.
22 "Board for the assessment and revision of taxes" shall mean
23 the board for the assessment and revision of taxes in counties
24 of the second[,] and second A [and third] classes.
25 "Common level ratio" shall mean the ratio of assessed value
26 to current market value used generally in the county as last
27 determined by the State Tax Equalization Board pursuant to the
28 act of June 27, 1947 (P.L.1046, No.447), referred to as the
29 State Tax Equalization Board Law.
30 "County commissioners" means the board of county
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1 commissioners or other similar body in home rule charter
2 counties.
3 "Established predetermined ratio" shall mean the ratio of
4 assessed value to market value established by the board of
5 county commissioners and uniformly applied in determining
6 assessed value in any year.
7 "Political subdivision" shall mean a county, city, borough,
8 incorporated town, township, school district, vocational school
9 district or county institution district, or a home rule
10 municipality which has adopted a charter under the act of April
11 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and
12 Optional Plans Law."
13 "Report" shall mean a letter, memorandum or other similar
14 writing.
15 "Spot reassessment" shall mean the reassessment of property
16 which is not conducted as part of a county-wide revised
17 reassessment and which creates, sustains or increases
18 disproportionality among properties' assessed values.
19 Section 2. Sections 104 and 105 of the act are amended to
20 read:
21 Section 104. Application of Act.--Except as otherwise in
22 this act specifically limited, this act shall apply in [all of
23 the counties of the Commonwealth] each county of the first,
24 second or second A class, whether governed in accordance with
25 its county classification or in accordance with a home rule
26 charter.
27 Section 105. Saving Clause; Construction.--The provisions of
28 this act so far as they are the same as those of existing laws
29 are intended as a continuation of such laws, and not as new
30 enactments.
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1 The repeal by this act of any act of Assembly, or part
2 thereof, shall not revive any act, or part thereof, heretofore
3 repealed or superseded.
4 All local acts of Assembly applying to particular counties or
5 political subdivisions thereof, and not heretofore repealed,
6 shall continue in force, and any provisions of this act
7 inconsistent therewith shall not apply to the counties or
8 political subdivisions thereof affected by such local laws. The
9 reenactment by this act of any act of Assembly, or part thereof,
10 that has heretofore been repealed by any local act of Assembly,
11 in so far as it applied to a particular county or political
12 subdivision thereof, shall not revive or extend the provisions
13 so reenacted to such county or political subdivision thereof.
14 Whenever the provisions of this act are inconsistent with any
15 law relating to or administered by any board of revision of
16 taxes, or board for the assessment and revision of taxes, in
17 counties of the first, second or [third] second A class, the
18 laws relating to and administered by such boards, and not
19 included in this act, shall apply, and the inconsistent
20 provisions of this act shall not apply to such classes of
21 counties[, but shall be in full force as to all other classes of
22 counties, except as affected by local laws].
23 The provisions of this act shall not affect any act done,
24 liability incurred, or right accrued or vested, or affect any
25 suit, proceeding or prosecution pending or to be instituted to
26 enforce any right or penalty or punish any offense under the
27 authority of any act of Assembly repealed by this act.
28 Any person holding office under any act of Assembly repealed
29 by this act shall continue to hold such office until the
30 expiration of the term thereof, subject to the conditions
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1 attached to such office prior to the passage of this act.
2 Section 3. Section 201(b) of the act, amended February 18,
3 1982 (P.L.79, No.28), is amended to read:
4 Section 201. Subjects of Taxation Enumerated.--The following
5 subjects and property shall, as hereinafter provided, be valued
6 and assessed, and subject to taxation for all county, city,
7 borough, town, township, school and poor purposes at the annual
8 rate:
9 * * *
10 (b) All salaries and emoluments of office, all offices, and
11 posts of profit, professions, trades and occupations, except the
12 occupation of farmer, and all persons over the age of eighteen
13 years who do not follow any occupation or calling, as well of
14 unnaturalized foreign-born persons who shall have resided within
15 this Commonwealth for one whole year, as citizens of this
16 Commonwealth: Provided, That whenever a person, other than a
17 Federal employe, not taxable under the provision of this clause,
18 is disfranchised from voting because he cannot be lawfully
19 assessed for a county or State tax, it shall be lawful for the
20 county commissioners to assess the occupation of such persons
21 for county taxation purposes, in the manner provided by this act
22 for such assessments. The provisions of this clause shall not
23 apply to counties of the second and [third class, or to any
24 other county, the county commissioners] second A classes, the
25 county commissioners of which shall by resolution determine not
26 to levy a tax on trades, occupations, professions and persons
27 who follow no occupation or calling, nor shall the provisions of
28 this clause apply to cities of the second and second A class, or
29 to school districts.
30 * * *
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1 Section 4. Section 202 of the act, amended July 2, 1941
2 (P.L.219, No.99), is amended to read:
3 Section 202. Occupation Tax in Counties of the Second Class
4 [and Third Class] Abolished; Optional in Other Counties.--In
5 counties of the second [and third] class, the county tax on
6 trades, occupations and professions is hereby abolished. In all
7 other counties, except counties of the first class, the county
8 commissioners may by resolution determine not to levy a tax on
9 trades, occupations, professions and persons who follow no
10 occupation or calling. Such action may at any time, and in like
11 manner, be repealed and such tax be levied as theretofore.
12 Section 5. Sections 301, 302, 303 and 304 of the act are
13 amended to read:
14 Section 301. [Election of Assessors.--The qualified voters
15 of each ward in cities of the third class shall, at the
16 municipal election in the year one thousand nine hundred and
17 thirty-five, and every four years thereafter, vote for and elect
18 a properly qualified person, according to law, to act as county
19 assessor in each of said wards under the provisions of this act,
20 who shall serve for four years. All county assessors in
21 boroughs, towns, townships and wards thereof shall be elected at
22 the times and for the terms prescribed by existing laws.
23 This section does not apply in counties of the first, second
24 and third classes where assessors, under existing law, are
25 appointed.]
26 Section 302. Oath of Assessors.--The [elected and appointed]
27 assessors [of the several wards, townships, towns, boroughs and
28 districts, and, in townships of the first class, also the
29 assistant township assessors and assistant triennial assessors,]
30 shall, immediately on the receipt of the precept from the county
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1 commissioners, or board of revision of taxes, or board for the
2 assessment and revision of taxes, and before entering upon the
3 duties of their office, take and subscribe the following oath or
4 affirmation:
5 You do (swear or affirm) that you will support the
6 Constitution of the United States and the Constitution of
7 Pennsylvania, that you will, as assessor [for (ward, district,
8 borough, town or township)], use your utmost diligence and
9 ability to discover and ascertain all the property, real and
10 personal, [within your (ward, district, borough, town or
11 township),] and all other objects subject to taxation by the
12 laws of this Commonwealth, and take an accurate account of the
13 same; and that you will justly and honestly, to the best of your
14 judgment, assess and value every separate lot, piece or tract of
15 land, with the improvements thereon, and all personal property
16 made taxable by the laws of this Commonwealth, [within your
17 (ward, district, borough, town or township),] at the rate or
18 price which you shall, after due examination and consideration,
19 believe the same would sell for if sold singly and separately at
20 a bona fide sale, after full public notice; and that you will
21 assess all persons according to their correct offices and posts
22 of profit, trades and occupations; and that you will perform
23 your duty as assessor [of said (ward, district or township)]
24 with honesty and fidelity, according to the laws of this
25 Commonwealth, without fear, favor or affection, hatred, malice
26 or ill will.
27 Section 303. Filing of Assessor's Oath.--It shall be the
28 duty of each [elected and appointed assessor and assistant
29 township and triennial] assessor to produce to the
30 commissioners, or board of revision of taxes, or board for the
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1 assessment and revision of taxes, of the county, within twenty
2 days after his [election or] appointment, a copy of the oath or
3 affirmation taken and subscribed by him as is hereinbefore
4 directed, and attested by the person before whom the same was
5 administered, which shall be filed by the commissioners, or said
6 boards, in their respective office.
7 Section 304. Vacancies in the Office of Assessor.--Whenever
8 an [elected assessor, or, in townships of the first class, an
9 assessor, assistant township] assessor [or assistant triennial
10 assessor,] refuses or neglects to qualify as required by law, or
11 refuses or neglects to receive the precept and books for the
12 triennial or other assessment, the county commissioners are
13 hereby authorized to appoint a suitable person to serve as
14 assessor on the eighth day after the time designated by this act
15 to begin the assessment.
16 [If the electors of any ward, borough, town or township shall
17 fail to choose an assessor, or, in townships of the first class,
18 an assistant township assessor or assistant triennial assessor,
19 at the time appointed by law, or if any person elected to such
20 office shall neglect or refuse to serve therein, or if any
21 vacancy shall happen therein by death or otherwise, the
22 commissioners of the county shall appoint a fit person to fill
23 the office, who shall serve until the expiration of the then
24 current term of such officer, and who shall have the same
25 powers, be subject to the same penalties, and receive the same
26 compensation, as if he had been elected to such office.]
27 Section 6. Sections 305, 306, 307, 308, 309 and 310 of the
28 act are repealed.
29 Section 7. Section 401 of the act, amended December 14, 1967
30 (P.L.846, No.369), is amended to read:
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1 Section 401. Issuing of Precepts and Return of Assessments
2 in Triennial Years.--(a) In counties of the first class, the
3 precepts to make annual assessments shall be issued to the
4 appointed assessors by the board of revision of taxes, and
5 return thereof made as provided by existing law relating to the
6 board of revision of taxes in said counties;
7 (b) In counties of the second class, the precepts to make
8 triennial assessments and the precepts to make assessments in
9 the years between triennial assessments shall be issued to the
10 appointed assessors by the board for the assessment and revision
11 of taxes at such time as the board may prescribe, and return
12 thereof be made on or before the first Monday of November as
13 provided by existing law relating to the board for the
14 assessment and revision of taxes in said counties;
15 (c) In counties of the second A [and third] class, the
16 precepts to make triennial assessments shall be issued to the
17 appointed assessors by the board for the assessment and revision
18 of taxes, and return thereof made at such times as the board
19 shall determine in accordance with existing law relating to the
20 board for the assessment and revision of taxes in said
21 counties[;].
22 [(d) In counties of the fourth class, the county
23 commissioners shall issue the precepts to make triennial
24 assessments to the elected assessors of their respective
25 townships, towns, boroughs and wards on or before the first day
26 of June, and the assessors are hereby required to complete the
27 said assessment and make their return not later than the first
28 day of September, one thousand nine hundred and thirty-three,
29 and triennially thereafter;
30 (e) In counties of the fifth, sixth, seventh and eighth
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1 classes, the county commissioners shall issue the precepts to
2 make triennial assessments to the assessors of the respective
3 townships of the second class, towns, boroughs and wards on or
4 before the second Monday of September, and, to assessors in
5 townships of the first class, on or before the first day of
6 July, and the assessors are hereby required to complete the said
7 assessment and make their return not later than the thirty-first
8 day of December, one thousand nine hundred and thirty-three, and
9 triennially thereafter: Provided, That the county commissioners
10 of said counties may, at the time of issuing their precepts,
11 direct the return thereof to be made at any time before the
12 thirty-first day of December: Provided further, That where
13 assessors in townships of the first class shall have been
14 continuously engaged in the actual performance of their duties
15 after the delivery of the precepts to them, except where
16 prevented by sickness or stress of weather, and are not able to
17 complete the triennial assessment and make return thereof on or
18 before the thirty-first day of December, it shall be lawful for
19 the said assessors to continue the performance of their duties
20 and to make return of their assessment to the county
21 commissioners after said date, but in no case shall any such
22 return be made later than the fifteenth day of February of the
23 year following the delivery of the precepts to the assessors.]
24 Section 8. Section 402 of the act, amended December 13, 1982
25 (P.L.1160, No.268), is amended to read:
26 Section 402. Valuation of Property.--(a) It shall be the
27 duty of [the several elected and appointed assessors, and, in
28 townships of the first class, of the assessors, assistant
29 township] assessors [and assistant triennial assessors,] to rate
30 and value all objects of taxation, whether for county, city,
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1 township, town, school, institution district, poor or borough
2 purposes, according to the actual value thereof, and at such
3 rates and prices for which the same would separately bona fide
4 sell. In arriving at actual value the county may utilize either
5 the current market value or it may adopt a base year market
6 value. In arriving at such value the price at which any property
7 may actually have been sold either in the base year or in the
8 current taxable year, shall be considered but shall not be
9 controlling. Instead such selling price, estimated or actual,
10 shall be subject to revision by increase or decrease to
11 accomplish equalization with other similar property within the
12 taxing district. In arriving at the actual value, all three
13 methods, namely, cost (reproduction or replacement, as
14 applicable, less depreciation and all forms of obsolescence),
15 comparable sales and income approaches, must be considered in
16 conjunction with one another. Except in counties of the first
17 class, no political subdivision shall levy real estate taxes on
18 a county-wide revised assessment of real property until it has
19 been completed for the entire county.
20 (a.1) The board of county commissioners shall establish and
21 determine, after proper notice has been given, an established
22 predetermined ratio of assessed value to actual value which may
23 not exceed one hundred per centum (100%) of actual value. The
24 commissioners, acting as a board of revision of taxes, or board
25 for the assessment and revision of taxes shall apply the
26 established predetermined ratio to the actual value of all real
27 property to formulate the assessment roll.
28 (a.2) The fair market value upon which the assessed value on
29 real property is based may be redetermined when (i) a parcel of
30 the land is divided and conveyed in smaller parcels, (ii) the
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1 economy of the county or portion of the county has depreciated
2 or appreciated to such an extent that real estate values in that
3 area are affected, or (iii) improvements are made to the real
4 property or existing improvements to the real property are
5 removed or destroyed. Painting an existing building or
6 performing normal, regular repairs to the building may not be
7 deemed cause for a change in valuation.
8 (b) Except as to counties of the first and second class,
9 after any county makes a county-wide revision of assessment of
10 real property at values based upon an established predetermined
11 ratio as required by law or after [any county] it changes its
12 established predetermined ratio, each political subdivision,
13 which hereafter for the first time levies its real estate taxes
14 on that revised assessment or valuation, shall, for the first
15 year, reduce its tax rate, if necessary, for the purpose of
16 having the total amount of taxes levied for that year against
17 the real properties contained in the duplicate for the preceding
18 year, equal, in the case of any taxing district, not more than
19 ten per centum (10%) greater than the total amount it levied on
20 such properties the preceding year, notwithstanding the
21 increased valuations of such properties under the revised
22 assessment. For the purpose of determining the total amount of
23 taxes to be levied for said first year, the amount to be levied
24 on newly constructed buildings or structures or on increased
25 valuations based on new improvements made to existing houses
26 need not be considered. The tax rate shall be fixed for that
27 year at a figure which will accomplish this purpose. With the
28 approval of the court of common pleas, upon good cause shown,
29 any such political subdivision may increase the tax rate herein
30 prescribed, notwithstanding the provisions of this subsection.
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1 (c) The board of county commissioners may not engage in the
2 practice of spot reassessment. If the board of county
3 commissioners engages in the practice of spot reassessment, the
4 property owner may appeal the assessment under Article V. Upon a
5 finding by the board of revision or by the court that the
6 property owner has been subjected to spot reassessment, the
7 property owner shall be entitled to a refund of taxes paid
8 pursuant to the spot reassessment and of interest on those taxes
9 in accordance with section 806.1 of the act of April 9, 1929
10 (P.L.343, No.176), known as "The Fiscal Code."
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 the permit, a description sufficient to identify the property
17 for which the permit was issued, the nature of the improvements
18 and the monetary amount of the permit. On or before the first
19 Monday of each month, such office shall file the daily record in
20 the 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) 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).
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 9. 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 10. 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, of all the taxable inhabitants within their respective
7 wards, boroughs, towns, townships and districts, which return
8 shall state the names and surnames and the address of each of
9 such taxable inhabitants, stating the occupation and the street
10 and number of the house in which such inhabitant resides. In all
11 cases where such taxable inhabitant resides in a house not
12 having a street and number address, the name of the owner of the
13 house and his or her address, as definitely as possible, shall
14 be given. The provisions of this section shall not apply to any
15 county of the first class except where, under the provisions of
16 existing law, a tax upon occupations may be levied by any city
17 within such county which makes its tax levies on the basis of
18 the assessments provided for by this act, and where such city
19 has authorized such levy.
20 Section 11. 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
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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, shall continue to fix valuations for
7 trades, occupations, professions and persons who follow no
8 occupation or calling, as provided by law, for the use of
9 boroughs and townships, and nothing contained in this act shall
10 be construed to repeal the power of townships and boroughs to
11 levy taxes on trades, occupations, professions, and on persons
12 who follow no occupation or calling as provided by law.
13 Section 12. 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, of the proper county, for which
22 service the said assessors shall receive the same compensation
23 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
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1 which such real estate is liable, levied after such assessment,
2 shall be laid thereon.
3 Section 13. Section 407 of the act, amended September 23,
4 1961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and
5 July 8, 1969 (P.L.130, No.54), is amended to read:
6 Section 407. (a) Recorder of Deeds in Certain Counties to
7 Furnish Record of Conveyances; Compensation.--It shall be the
8 duty of the recorder of deeds in each county of the second A[,
9 third, fourth, fifth, sixth, seventh and eighth classes] class
10 to keep a daily record, separate and apart from all other
11 records, of every deed or conveyance of land in said county
12 entered in his office for recording which record shall set forth
13 the following information to wit: The date of the deed or
14 conveyance, the names of the grantor and grantee, the
15 consideration mentioned in the deed, the location of the
16 property as to city, borough, ward, town or township, the
17 acreage of the land conveyed, if mentioned, and if the land
18 conveyed be a lot or lots on a recorded plan, the number or
19 numbers by which the same may be designated on the plan, if
20 mentioned in the deed; and it shall be the further duty of the
21 recorder, on the first Monday of each month, to file the
22 aforesaid daily record in the commissioner's office, or office
23 of the board for the assessment and revision of taxes, of the
24 proper county, together with his certificate, appended thereto,
25 that such record is correct; and the recorder of deeds shall
26 charge, and collect from the person presenting a deed of
27 conveyance for record, the sum of fifteen (15) cents, when it
28 contains but one description of land, and ten (10) cents for
29 each additional description therein described, which sum shall
30 be in full compensation for his services under this act.
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1 (b) Statement of Conveyances to Be Furnished Assessors.--It
2 shall be the duty of the county commissioners, or board for the
3 assessment and revision of taxes, of such counties, upon receipt
4 of such daily report from the office of the recorder of deeds,
5 to keep the same on file in their office; and, prior to the
6 making of the annual and of the triennial assessment, to deliver
7 to the [elected or appointed] assessor [or assessors of each
8 city, borough, ward, town, township or district], before he
9 shall enter upon the discharge of his duty as assessor of the
10 real estate in his district, a statement or statements of all
11 such deeds and conveyances of all such real estate within said
12 district, together with all the information regarding the same
13 as set forth in this section, to be used by such assessor [or
14 assessors] in making the assessment in the name of the owners of
15 the real estate and in ascertaining the value of such real
16 estate.
17 All mobilehome court operators which shall mean every person
18 who leases land to two or more persons for the purpose of
19 allowing such persons to locate thereon a mobilehome or house
20 trailer which is subject to real property taxation shall
21 maintain a record of all such leases which shall be opened for
22 inspection at all reasonable times by the tax assessor [of the
23 political subdivision]. As part of such record, the court
24 operator shall note the arrival of each mobilehome or house
25 trailer, the make or manufacturer thereof, the serial number,
26 the number of occupants, their names and ages, and their last
27 prior residence address. Each month the mobilehome court
28 operator shall send a record to the [tax assessor of the
29 political subdivision] assessment office of the arrivals and
30 departures during the prior month of mobilehomes or house
19970H1120B1266 - 18 -
1 trailers on his land.
2 (c) Land to Be Assessed in Name of Owner at Time of
3 Assessment.--It shall be the duty of [such assessor or assessors
4 in such counties] an assessor, in making the triennial
5 assessment and the intermediate annual assessments, to ascertain
6 the owner or owners of each tract, piece, parcel or lot of
7 ground assessed, at the time of such assessment, and to assess
8 the same in the name of the then owner or owners, as thus
9 appears in such statement, unless to his personal knowledge
10 there has been thereafter a change in the ownership so that such
11 tract, piece, parcel or lot of real estate shall be assessed in
12 the name of the then owner or owners, except that all
13 mobilehomes or house trailers shall be assessed in the name of
14 the then owner or owners of such mobilehome or house trailer,
15 who shall be the person or persons named in the title of such
16 mobilehome or house trailer irrespective of whether the title is
17 issued by this State or another state.
18 (d) Notification of Mobilehome or House Trailer Owner.--Each
19 person in whose name a mobilehome or house trailer is assessed,
20 rated or valued as provided in this act, shall be notified in
21 writing by the assessor that it shall be unlawful for any person
22 to remove the mobilehome or house trailer from the taxing
23 district without first having obtained removal permits from the
24 local tax collector.
25 (e) Removal Permits.--The local tax collector shall issue
26 removal permits upon application therefor whenever a fee of two
27 dollars ($2) and all taxes levied and assessed on the mobilehome
28 or house trailer to be moved are paid.
29 (f) Penalty.--Any person who moves a mobilehome or house
30 trailer from the territorial limits of the taxing district
19970H1120B1266 - 19 -
1 without first having obtained a removal permit issued under this
2 act shall, upon summary conviction thereof, be sentenced to pay
3 a fine of one hundred dollars ($100) and costs of prosecution or
4 undergo imprisonment for not more than thirty days, or both.
5 (g) Mobilehome Titles of Ownership; Records.--Upon the
6 written request of an assessor, the Department of Transportation
7 shall provide pertinent information concerning the transfer of
8 title of a mobilehome or house trailer and the sales tax paid
9 pursuant to the conveyance.
10 Section 14. Section 408 of the act is repealed.
11 Section 15. Section 411 of the act, amended June 13, 1939
12 (P.L.343, No.200), is amended to read:
13 Section 411. Assessment of Seated Lands Divided by County
14 Lines.--The [elected and appointed] assessors of the several
15 counties shall, on seated lands, make the assessment in the
16 county in which the mansion house is situated, when county lines
17 divide a tract of land. Whenever the dividing line between two
18 counties shall pass through the mansion house of any tract of
19 land, the owner of the land so divided may choose as the situs
20 of assessment either of the counties, by a written notice of his
21 election to the commissioners of both counties. The [elected or
22 appointed] assessors of the county so chosen shall assess
23 therein all the tract of land. In the event that the owner shall
24 refuse or fail to so choose, then the county in which the larger
25 portion of the mansion house is situated shall have the right of
26 assessment.
27 Section 16. Sections 413, 414 and 415 of the act are amended
28 to read:
29 Section 413. Assessment Where Township Line Passes Through
30 Mansion House.--Whenever the dividing line between any township
19970H1120B1266 - 20 -
1 and city or borough, or between any two townships, as now or may
2 be hereafter located, shall pass through the mansion house of
3 any tract of land, the owner of the land so divided may choose,
4 as the place of residence of its occupants, either of the
5 townships or the borough, by a written notice of his election to
6 the commissioners of the county. A choice once so made shall be
7 binding on the owner and occupiers of such mansion house and on
8 future owners thereof. In case of the neglect or refusal of the
9 owner of such land to make an election as aforesaid, the persons
10 occupying said mansion house shall be regarded as residing
11 wholly within the township, and the [elected or appointed]
12 assessors [of such township] shall, in such case, or when he
13 elects to reside in the township, assess therein such persons,
14 and all the tract of land on which such mansion house is
15 erected.
16 Section 414. Assessment of Coal Underlying Lands Divided by
17 County, Township or Borough Lines.--[The elected or appointed
18 assessors of the wards, townships and boroughs of the several
19 counties] Assessors shall, where seated lands, underlaid with
20 coal, are divided by county, city, township or borough lines,
21 the ownership of which coal has been severed from the ownership
22 of the overlying strata or surface, assess each division of said
23 coal in the county, city, township or borough in which it
24 actually lies.
25 Section 415. Separate Assessment of Coal and Surface.--All
26 [elected and appointed] assessors shall hereafter assess coal
27 and surface separately in cases where the life tenant of land
28 has not the right to operate the coal underlying said surface.
29 Section 17. The act is amended by adding sections to read:
30 Section 417.1. Notice for Information by Assessors.--The
19970H1120B1266 - 21 -
1 chief assessor, for assessment purposes, shall give to an owner
2 of real property only one notice by United States Postal Service
3 first-class mail, registered mail or certified mail, return
4 receipt requested, postage prepaid. The notice shall require an
5 owner of real property to file a property statement. The
6 statement may include records and information pertaining to sale
7 of ownership interests, partnership interests, stock
8 transactions and income and expense of rental income-producing
9 property. The owner of property shall submit a property
10 statement within forty-five days of the notice of the chief
11 assessor. The notice shall include a statement that compliance
12 with the notice is mandatory by law.
13 The term "rental income-producing property," as used in this
14 section, includes, but is not limited to, residential rental
15 realty, apartments, rooming houses, commercial rental realty,
16 leased industrial realty, leased land, garages, hotels, motels,
17 inns, bed and breakfast accommodations, and similar rental real
18 estate.
19 Section 417.2. Failure to File a Property Statement After
20 Notice.--(a) If an owner fails to respond to the notice of the
21 chief assessor within forty-five days of the notice, the chief
22 assessor shall value the property at the amount the chief
23 assessor reasonably determines, from any information in his
24 possession or available to him, to be the full and fair value.
25 (b) If an owner has good cause for failing to respond to the
26 notice within the required period of time, the chief assessor
27 may extend the period of time for an additional forty-five day
28 period. No further extension shall be permitted.
29 (c) If an owner disputes a valuation made by the chief
30 assessor, the owner may appeal in accordance with the provisions
19970H1120B1266 - 22 -
1 of this article. For the appeal to be valid, a completed
2 property statement shall be filed with the appeal.
3 Section 417.3. Confidentiality.--Information gained by the
4 chief assessor shall be confidential, except for official
5 purposes, and a person or agent divulging information shall be
6 guilty of a misdemeanor, and upon conviction thereof, be subject
7 to imprisonment for not more than three years, and fined a sum
8 of not more than five hundred dollars ($500), or both.
9 Section 18. Section 419 of the act is amended to read:
10 Section 419. Assessment of Auxiliary Forest Reserves.--All
11 surface land which has, since the fifth day of June, one
12 thousand nine hundred and thirteen, been classified and set
13 apart as auxiliary forest reserves, in the manner provided by
14 law, or which may hereafter be so classified, shall, so long as
15 the same remains so classified, be rated in value, for the
16 purpose of taxation, not in excess of one dollar ($1.00) per
17 acre, and shall continue to be so rated so long as the said land
18 remains within the class designated as auxiliary forest
19 reserves: Provided, however, That if the said surface land be
20 underlaid with coal, iron ore, oil, gas, or other valuable
21 minerals, said minerals may be separately assessed. The [elected
22 and appointed] assessors [in the several boroughs, townships and
23 districts in which such lands are situate] shall assess such
24 lands in the manner now or hereafter provided for the assessment
25 of real estate for purposes of taxation, as if they had not been
26 set apart as auxiliary forest reserves, and shall make their
27 return to the county commissioners in like manner as is now or
28 hereafter may be provided by law, subject to exception, appeal,
29 and final adjustment.
30 Upon receipt of assessment returns from the various
19970H1120B1266 - 23 -
1 assessors, the county commissioners, or board for the assessment
2 and revision of taxes, shall reduce, in their records, to a sum
3 not in excess of one dollar ($1.00) per acre, the assessment on
4 all those lands which shall have been placed in the class known
5 as auxiliary forest reserves, in accordance with certificates
6 filed with them by the Department of Forests and Waters or the
7 Department of Environmental Resources, and the original
8 assessment returns made by said assessors shall be preserved.
9 Section 19. Sections 422 and 431 of the act are repealed.
10 Section 20. The act is amended by adding a section to read:
11 Section 431.1. Issuing of Precepts and Return of Assessments
12 in Inter-Triennial Years.--In counties of the second class, the
13 precepts to make inter-triennial assessments shall be issued and
14 returned in accordance with the provisions of section 401(b).
15 Section 21. Section 432 of the act, amended June 16, 1972
16 (P.L.418, No.121), is amended to read:
17 Section 432. Inter-Triennial Assessments.--In each of the
18 two years succeeding the triennial assessment, except in
19 counties of the first class, and except as in counties of the
20 second [and third classes] class otherwise provided, the
21 commissioners, or board for the assessment and revision of
22 taxes, as the case may be, of the respective county shall send a
23 transcript of such triennial assessment to the [elected or
24 appointed] assessors [of every ward, borough, town, township and
25 district therein], together with their precepts, requiring them
26 to take an account of all personal property taxable by law,
27 together with a just valuation of same, and all persons, and
28 also a valuation of all offices and posts of profit,
29 professions, trades and occupations taxable by law, enjoining
30 such assessors to make a just return to them and to note in such
19970H1120B1266 - 24 -
1 return such alterations in his ward, borough, town, township or
2 district, as may have been occasioned by the transfer or
3 division of real estate, or by the destruction of buildings, or
4 by the mining out of coal, ore, or other minerals assessed under
5 the triennial assessment, and also noting all persons who have
6 arrived at the age of eighteen years since the last triennial
7 assessment, and all others who have since that time come to
8 inhabit in [such ward, borough, town, township or district] the
9 county, together with the taxable property such persons may
10 possess, and the valuation thereof, agreeably to the provisions
11 of this act; and to reassess all real estate which may have been
12 improved by the erection of buildings or other improvements
13 subsequent to the last preceding triennial assessments, subject
14 to appeals as now provided by law.
15 Section 22. Sections 441, 451 and 452 of the act are amended
16 to read:
17 Section 441. The county commissioners, or the board for the
18 assessment and revision of taxes, as the case may be, may, in
19 their discretion, issue their precepts to the [elected or
20 appointed] assessors [of the respective wards, districts,
21 boroughs, towns and townships], on or before the first day in
22 March of each year, for the assessment of such persons as may
23 remove into the [respective township, ward, borough, town or
24 district] county since the last assessment, and for the
25 reassessment of such property as may have been transferred since
26 the last assessment, and for the assessment of those who may
27 have been omitted from the last assessment. And it shall be the
28 duty of such assessors to make such assessment, and return the
29 same before the twenty-fifth of May. For such service the said
30 assessors shall receive, out of the county funds, such
19970H1120B1266 - 25 -
1 compensation as may be fixed by the county commissioners, not,
2 however, exceeding the per diem compensation fixed by this act.
3 Section 451. Penalty on Assessors for Failure to Assess and
4 for Making Incorrect Assessments.--If any [elected or appointed]
5 assessor[, or, in townships of the first class, any assessor,
6 assistant township assessor or assistant triennial assessor,]
7 knowingly and intentionally omits, neglects or refuses to assess
8 and return any property, person, or thing made taxable by law,
9 or knowingly and intentionally assesses, rates or values the
10 same at more or less than he knows and believes the just cash
11 value or rate thereof, or neglects or refuses to assess any tax
12 required by law, he shall be guilty of a misdemeanor in office,
13 and, on conviction thereof, be subject to imprisonment not less
14 than three nor more than twelve months, and fined in a sum not
15 less than one hundred nor more than two hundred dollars.
16 Section 452. Penalty on Assessor for Failure to Perform
17 Duty.--If any [elected or appointed assessor, or, in townships
18 of the first class, any assessor, assistant township assessor or
19 assistant triennial] assessor, who shall have taken upon himself
20 the duties of such office, neglects or refuses to comply with
21 any order or warrant issued to him in conformity with law, or
22 does not perform the duties enjoined upon him by law, he shall
23 forfeit any sum not exceeding forty dollars, to be recovered by
24 the county as debts of a like amount are recoverable.
25 Section 23. Section 501 of the act is repealed.
26 Section 24. Sections 502, 503 and 504 of the act are amended
27 to read:
28 Section 502. Publication of Statement Showing Aggregate
29 Assessments, Et Cetera.--The county commissioners, acting as a
30 board of revision, or the board for the assessment and revision
19970H1120B1266 - 26 -
1 of taxes, as the case may be, of the several counties shall, as
2 soon as the [elected or appointed] assessors [of the several
3 wards, districts, boroughs, towns and townships in their
4 respective counties shall] have made their returns, make out and
5 publish in not less than two newspapers for two weeks, or, if
6 there be no newspaper published in the county, by handbills
7 posted up in each ward, district, borough, town or township, at
8 the place of holding township, town, borough, ward or district
9 elections, a statement in such form as will show the aggregate
10 value and assessments made by [each assessor] the assessors in
11 the county, upon property taxable by law for county purposes,
12 upon personal property, upon all salaries and emoluments of
13 office, and all persons, trades, occupations and professions,
14 and as will also show the whole amount of taxes assessed on each
15 ward, district, borough, town and township in the county, and,
16 at the time and in the manner herein provided for publishing
17 said statements, the county commissioners, acting as a board of
18 revision, or the board for the assessment and revision of taxes,
19 as the case may be, shall also give public notice of a day not
20 later than thirty days from the time of publishing, by them
21 appointed, for finally determining whether any of the valuations
22 of the assessors have been made below a just rate, according to
23 the meaning and intention of this act: Provided, That any
24 neglect or refusal of the county commissioners, or board for the
25 assessment and revision of taxes, to make and publish the
26 statement required by this section shall not invalidate or
27 hinder the collection of any tax imposed by any law of this
28 Commonwealth.
29 Section 503. Revision at Time of Appeals.--The county
30 commissioners, acting as a board of revision, or board for the
19970H1120B1266 - 27 -
1 assessment and revision of taxes, as the case may be, are hereby
2 authorized to do and perform the duties of said board of
3 revision upon the same day, and at the same time and place[,] as
4 that fixed for the hearing of appeals [for the several
5 townships, towns, boroughs and wards in their respective
6 counties].
7 Section 504. Right of Taxables to Examine Returns.--From the
8 time of publishing the returns of the [elected or appointed]
9 assessors until the day appointed for finally determining
10 whether any valuation of the assessors have been made too low,
11 any taxable inhabitant of the county shall have the right to
12 examine the return in the commissioners' office, or board for
13 the assessment and revision of taxes, as the case may be.
14 Section 25. Section 505 of the act, amended December 13,
15 1982 (P.L.1160, No.268), is amended to read:
16 Section 505. Making Revisions.--(a) The county
17 commissioners, acting as the board of revision, or board of
18 revision of taxes, or board for the assessment and revision of
19 taxes, as the case may be, in each county, shall, on receiving
20 the returns of the [elected or appointed] assessors, proceed to
21 examine and inquire whether the same have been made in
22 conformity with the laws of this Commonwealth, and whether all
23 property to be valued for taxation for county purposes has been
24 valued at actual value. They shall receive and consider the
25 written communication of any taxable inhabitant of the county
26 relative to any property which such taxable inhabitant shall
27 believe to have been valued too low, and, on the day appointed
28 for determining whether any property has been valued too low or
29 too high, they shall proceed to raise or lower the price or
30 valuation of any property which they shall believe to have been
19970H1120B1266 - 28 -
1 valued too low or too high, and if they cannot on the day
2 appointed revise, raise and equalize the valuation of all
3 property, they may adjourn from day to day until the whole of
4 such valuation shall have been revised, raised or equalized.
5 (b) The board is authorized to make additions and revisions
6 to the assessment roll of persons and property subject to local
7 taxation at any time in the year, so long as the notice
8 provisions are complied with. All additions and revisions shall
9 be a supplement to the assessment roll for levy and collection
10 of taxes for the tax year for which the assessment roll was
11 originally prepared, in addition to being added to the
12 assessment roll for the following calendar or fiscal tax years.
13 Section 26. Section 506 of the act is repealed.
14 Section 27. Section 507 of the act is amended to read:
15 Section 507. Transcript of Assessments, Statement of Rate,
16 and Day for Appeal Sent to Assessors.--When the revisions of the
17 triennial assessments have been completed, the commissioners,
18 acting as a board of revision, or the board for the assessment
19 and revision of taxes, as the case may be, of the respective
20 counties shall cause accurate transcripts of the assessments to
21 be made out by their clerk, and shall transmit the same to the
22 [respective elected or appointed] assessors on or before the
23 second Monday of April following, together with a statement of
24 the rate per cent of the tax and the day of appeal fixed by
25 them.
26 Section 28. Section 508 of the act, amended December 13,
27 1982 (P.L.1160, No.268), is amended to read:
28 Section 508. Notice of Assessment, Rate, and Appeal.--It
29 shall be the duty of the [several elected or appointed]
30 assessors on receiving such transcript of the triennial
19970H1120B1266 - 29 -
1 assessment from the county commissioners, acting as a board of
2 revision, or the board for the assessment and revision of taxes,
3 as the case may be, to give written or printed notice, at least
4 five days before the day of appeal, to every taxable inhabitant
5 within the [respective ward, borough, town, township or
6 district] county, the amount of the present assessment,
7 valuation and ratio, the amount or sum of which he stands rated,
8 and the rate per cent of the tax, and of the time and place of
9 such appeal. In every case where the county commissioners,
10 acting as a board of revision, or the board for the assessment
11 and revision of taxes, as the case may be, shall change the
12 valuation of any property or the established predetermined
13 ratio, a statement of the present assessment, valuation and
14 ratio and a notice of such changed assessment, valuation and
15 ratio shall also be given to the owner or owners.
16 Section 29. Section 510 of the act is amended to read:
17 Section 510. Notice of Appeals in Inter-Triennial Years.--It
18 shall be the duty of the [several elected and appointed]
19 assessors in each of the two years succeeding the triennial
20 assessment to give notice to the taxable inhabitants in like
21 manner as after the triennial assessment, but in the following
22 cases only; namely, in the case of real property, where
23 buildings or other improvements have been newly erected or have
24 been destroyed, and when coal, ore, or other minerals assessed
25 under the triennial assessment have been mined out, since such
26 triennial assessment; and in the case of personal property,
27 offices, professions, trades and occupations, where there has
28 been any alteration in the assessment, occasioning a different
29 valuation from the former year, and also where persons have come
30 to inhabit in the county since such triennial assessment.
19970H1120B1266 - 30 -
1 Section 30. Section 511 of the act, amended December 13,
2 1982 (P.L.1160, No.268), December 17, 1986 (P.L.1680, No.194)
3 and April 3, 1992 (P.L.46, No.14), is amended to read:
4 Section 511. Board of Revision to Hear and Pass on
5 Appeals.--(a) At the time and place fixed for the appeal,
6 whether at a triennial or inter-triennial assessment, the
7 commissioners, acting as a board of revision, or the board for
8 the assessment and revision of taxes, shall attend and hear all
9 persons who may apply for redress, and grant such relief as to
10 them shall appear just and reasonable: Provided, That the
11 commissioners, acting as a board of revision, or the board for
12 the assessment and revision of taxes, shall not make any
13 allowance or abatement in the valuation of any real estate, in
14 any other year than that in which the triennial assessment is
15 made, excepting where buildings or other improvements have been
16 destroyed, or where coal, ore, or other minerals assessed under
17 the triennial assessment have been mined out, subsequently to
18 such triennial assessment, in which cases such allowance or
19 abatement shall be made.
20 (b) In any appeal of an assessment the commissioners, acting
21 as a board of revision of taxes, or the board for the assessment
22 and revision of taxes, 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 taxes.
26 (2) The common level ratio published by the State Tax
27 Equalization Board on or before July 1 of the year prior to the
28 tax year being appealed to the county commissioners, acting as a
29 board of revision of taxes, or the board for the assessment and
30 revision of taxes.
19970H1120B1266 - 31 -
1 (b.1) When a county has effected a countywide revision of
2 the assessment which was used to develop the common level ratio
3 last determined by the State Tax Equalization Board, the
4 following shall apply:
5 (1) If a county changes its assessment base by applying a
6 change in predetermined ratio, the board shall apply the
7 percentage change between the existing predetermined ratio and
8 newly established predetermined ratio to the county's common
9 level ratio to establish the certified revised common level
10 ratio for the year in which the assessment was revised.
11 (2) If the county performs a countywide revision of
12 assessments by revaluing the properties and applying an
13 established predetermined ratio, the board shall utilize the
14 established predetermined ratio instead of the common level
15 ratio for the year in which the assessment was revised and until
16 such time as the common level ratio determined by the State Tax
17 Equalization Board reflects the revaluing of properties
18 resulting from the revision of assessments.
19 (c) The county commissioners, acting as a board of revision
20 of taxes, or the board for the assessment and revision of taxes,
21 after determining the market value of the property, shall then
22 apply the established predetermined ratio to such value unless
23 the common level ratio published by the State Tax Equalization
24 Board on or before July 1 of the year prior to the tax year
25 being appealed to the county commissioners, acting as a board of
26 revision of taxes, or the board for the assessment and revision
27 of taxes varies by more than fifteen per centum (15%) from the
28 established predetermined ratio, in which case the
29 commissioners, acting as a board of revision of taxes, or a
30 board for the assessment and revision of taxes, shall apply that
19970H1120B1266 - 32 -
1 same common level ratio to the market value of the property. As
2 an example, in the case of a predetermined ratio (PDR) of thirty
3 per centum (30%), the following calculations would be made to
4 achieve a permissible ratio variance of twenty-five and one-half
5 per centum (25.5%) to thirty-four and one-half per centum
6 (34.5%):
7 30% (PDR) x 15% = 4.5%
8 30% (PDR) + 4.5% = 34.5%
9 30% (PDR) - 4.5% = 25.5%
10 (d) Nothing herein shall prevent any appellant from
11 appealing any base year valuation without reference to ratio.
12 (e) Persons who have suffered catastrophic losses to their
13 property shall have the right to appeal before the county
14 commissioners, acting as a board of revision of taxes, or the
15 board for the assessment and revision of taxes within the
16 remainder of the county fiscal year in which the catastrophic
17 loss occurred, or within six months of the date on which the
18 catastrophic loss occurred, whichever time period is longer. The
19 duty of the county commissioners, acting as a board of revision
20 of taxes, or the board for the assessment and revision of taxes
21 shall be to reassess the value of the property in the following
22 manner: the value of the property before the catastrophic loss,
23 based on the percentage of the taxable year for which the
24 property stood at its former value, shall be added to the value
25 of the property after the catastrophic loss, based on the
26 percentage of the taxable year for which the property stood at
27 its reduced value. Any property improvements made subsequent to
28 the catastrophic loss in the same tax year shall not be included
29 in the reassessment described in this subsection for that tax
30 year. Any adjustments in assessment under this subsection:
19970H1120B1266 - 33 -
1 (1) shall be reflected by the appropriate taxing authorities
2 in the form of a credit for the succeeding tax year; or
3 (2) upon application by the property owner to the
4 appropriate taxing authorities, shall result in a refund being
5 paid to the property owner at the time of issuance of the tax
6 notice for the next succeeding tax year by the respective taxing
7 authorities.
8 A reduction in assessed value for catastrophic loss due to
9 inclusion or proposed inclusion as residential property on
10 either the National Priority List under the Federal
11 Comprehensive Environmental Response, Compensation, and
12 Liability Act of 1980 (Public Law 96-510, 94 Stat. 2767), as
13 amended, or the State Priority List under the act of October 18,
14 1988 (P.L.756, No.108), known as the "Hazardous Sites Cleanup
15 Act," shall be in effect until remediation is completed.
16 (f) As used in this section, "catastrophic loss" means any
17 loss due to mine subsidence, fire, flood or other natural
18 disaster which affects the physical state of the real property
19 and which exceeds fifty per centum (50%) of the market value of
20 the real property prior to the loss. The phrase "catastrophic
21 loss" shall also mean any loss which exceeds fifty per centum
22 (50%) of the market value of the real property prior to the loss
23 incurred by residential property owners who are not deemed
24 responsible parties under the Comprehensive Environmental
25 Response, Compensation, and Liability Act of 1980 or the
26 "Hazardous Sites Cleanup Act" and whose residential property is
27 included or proposed to be included as residential property on:
28 (1) the National Priority List by the Environmental
29 Protection Agency under the Comprehensive Environmental
30 Response, Compensation, and Liability Act of 1980; or
19970H1120B1266 - 34 -
1 (2) the State Priority List by the Department of
2 Environmental Resources under the "Hazardous Sites Cleanup Act."
3 (g) Notwithstanding any other law regarding the assessment
4 of real property due to catastrophic loss, the provision of
5 subsections (e) and (f) relating to residential property
6 affected by the Comprehensive Environmental Response,
7 Compensation, and Liability Act of 1980 or the "Hazardous Sites
8 Cleanup Act" shall apply to all counties.
9 Section 31. Section 512 of the act is amended to read:
10 Section 512. Assessors to Attend Appeals.--It shall be the
11 duty of the [several elected and appointed] assessors to attend
12 at the time and place fixed for the appeal from triennial and
13 inter-triennial assessments [for the respective ward, borough,
14 town, township or district,] to prevent impositions being
15 practiced on the commissioners, acting as a board of revision,
16 or the board for the assessment and revision of taxes, as the
17 case may be, by the persons appealing.
18 Section 32. Section 518.2 of the act, amended December 17,
19 1986 (P.L.1680, No.194) and April 3, 1992 (P.L.46, No.14), is
20 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
19970H1120B1266 - 35 -
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 State Tax Equalization Board, the
25 following shall apply:
26 (1) If a county changes its assessment base by applying a
27 change in predetermined ratio, the court shall apply the
28 percentage change between the existing predetermined ratio and
29 newly established predetermined ratio to the county's common
30 level ratio to establish the certified revised common level
19970H1120B1266 - 36 -
1 ratio for the year in which the assessment was revised.
2 (2) If the county performs a countywide revision of
3 assessments by revaluing the properties and applying an
4 established predetermined ratio, the court shall utilize the
5 established predetermined ratio instead of the common level
6 ratio for the year in which the assessment was revised and until
7 such time as the common level ratio determined by the State Tax
8 Equalization Board reflects the revaluing of properties
9 resulting from the revision of assessments.
10 (c) Nothing herein shall prevent any appellant from
11 appealing any base year valuation without reference to ratio.
12 Section 33. Section 519 of the act, repealed in part June 3,
13 1971 (P.L.118, No.6), is amended to read:
14 Section 519. Appeals to Supreme or [Superior] Commonwealth
15 Courts.--Any owner of real estate or taxable property in this
16 Commonwealth, or any county, city, borough, town, township,
17 school district or other public corporation having power and
18 authority to levy taxes on the assessment of his real estate or
19 taxable property in question, may appeal from the judgment,
20 order or decree of any court of common pleas to the Commonwealth
21 Court, and from the Commonwealth Court to the Supreme Court, in
22 any matter affecting the assessment of taxes on said property:
23 Provided, That the appeal shall not prevent the collection of
24 the taxes upon the assessment fixed or allowed by such judgment,
25 order or decree of the court of common pleas, but in case the
26 same shall be reduced, then the excess shall be returned to the
27 person or persons who shall have paid the same.
28 Section 34. The act is amended by adding articles to read:
29 ARTICLE VI
30 OPTIONAL ASSESSMENT REVIEW AND REVISION PROCESS
19970H1120B1266 - 37 -
1 Section 601. Definitions.--For the purposes of this article:
2 "Board" shall mean Board of Assessment Revisions.
3 "Decision" shall mean a final and formal written adjudication
4 of an assessment appeal rendered by a Board of Assessment
5 Revisions.
6 "Determination" shall mean the final action taken by a chief
7 assessor, a designee of the chief assessor, a Board of
8 Assessment Revisions or a panel of the board upon a request for
9 an assessment revision.
10 "Governing body" shall mean county commissioners, if in a
11 county of the first, second, or second A class; or legislative
12 policy-making body, if in a home rule county.
13 Section 602. Availability of Optional Assessment Review and
14 Revision Process.--The governing body may, by ordinance or
15 resolution, choose to adopt the provisions of this article and
16 Articles VI-A, VI-B and VI-C in order to establish an
17 alternative assessment review and revision process.
18 Section 603. Adoption of Optional Assessment Review and
19 Revision Process Binding.--In the event that the governing body
20 shall elect to exercise its right to choose the alternative
21 assessment review and revision process as set forth in this
22 article and Articles VI-A, VI-B and VI-C, then such assessment
23 revision process shall be final, binding and irrevocable upon
24 the county.
25 Section 604. Creation and Membership of the Board of
26 Assessment Revisions.--A governing body which adopts the
27 alternative assessment review and revision process shall appoint
28 a Board of Assessment Revisions. The board may consist of three,
29 five or seven members. A person appointed to the board shall be
30 at least twenty-one years of age and a resident of the county
19970H1120B1266 - 38 -
1 for at least one year prior to appointment. A majority of the
2 board shall have knowledge of real property values within the
3 county.
4 Section 605. Term of Office.--(a) The term of office of a
5 three-member board shall be three years and shall be so fixed
6 that the term of office of one member shall expire each year.
7 (b) The term of office of a five-member board shall be three
8 years and shall be so fixed that the term of office of no more
9 than two members shall expire each year: Provided, That upon the
10 initial appointment of the members of a five-member board, two
11 members shall be appointed for a one-year term, one member shall
12 be appointed for a two-year term and two members shall be
13 appointed for a three-year term.
14 (c) The term of office of a seven-member board shall be
15 three years and shall be so fixed that the term of office of no
16 more than three members shall expire each year: Provided, That
17 upon initial appointment of the members of a seven-member board,
18 three members shall be appointed for a one-year term, two
19 members shall be appointed for a two-year term and two members
20 shall be appointed for a three-year term.
21 Section 606. Vacancies.--The board shall give written notice
22 to the governing body that a vacancy exists on the board within
23 fifteen days of the occurrence of the vacancy. The governing
24 body shall fill the vacancy within thirty days of receipt of the
25 notice. Any person appointed to fill a vacancy shall possess the
26 qualifications set forth in section 604 and shall continue to be
27 a member of the board until the expiration of the term for which
28 the vacancy occurred.
29 Section 607. Incompatible Offices.--No member of the board
30 shall hold any elected or appointed public office in a political
19970H1120B1266 - 39 -
1 subdivision if the tax assessments in the political subdivision
2 are subject to review or determination by the board.
3 Section 608. Removal of Members.--Any member of the board
4 may be removed by a majority vote of the governing body for
5 reasons of malfeasance, misfeasance or nonfeasance in office or
6 for just cause. All proceedings pertinent to removal of members
7 of the board shall conform with all relevant aspects of 2
8 Pa.C.S. (relating to administrative law and procedure).
9 Section 609. Organization and Quorum of Board of Assessment
10 Revisions.--The board shall organize annually during the first
11 week of February, electing from its membership for a term of one
12 year a chairman, vice chairman and secretary. An officer may be
13 elected to successive terms. The board shall not conduct any
14 business, hearing or proceeding unless a majority of the board
15 is present. Nothing in this section shall prevent a panel of the
16 board from conducting an informal review pursuant to section
17 604-A.
18 Section 610. Notice and Recording.--Notice of the decision
19 or determination shall be provided to the taxpayer in accordance
20 with applicable sections hereof and shall be duly recorded on
21 the assessment file of the taxpayer.
22 Section 611. Rules and Regulations.--The board may make,
23 amend, alter and rescind rules or regulations for its own
24 governance and for the conduct of its business and proceedings.
25 The rules and regulations shall be in writing and shall be made
26 available to any taxpayer upon request at the reasonable expense
27 of the taxpayer.
28 Section 612. Legal Counsel.--The board shall appoint an
29 attorney, who shall not be the solicitor or an assistant
30 solicitor of the county, to serve as independent legal counsel.
19970H1120B1266 - 40 -
1 The board shall define the duties and establish the compensation
2 of the legal counsel. It shall be the duty of the legal counsel
3 to provide legal advice and counsel on all matters, including,
4 but not limited to, the conduct of business, proceedings and
5 hearings of the board and to represent the board at judicial and
6 quasi-judicial proceedings in which the board is named as a
7 party.
8 Section 613. Compensation.--The compensation of the members
9 of the board shall be set annually by the salary board of the
10 county or the governing body if no salary board exists.
11 Section 614. Function of board.--The board shall make
12 determinations and render decisions in the manner provided in
13 this article and in Articles VI-A, VI-B and VI-C.
14 ARTICLE VI-A
15 ADMINISTRATIVE REVIEW
16 Section 601-A. Definitions.--For the purposes of this
17 article:
18 "Board" shall mean Board of Assessment Revisions.
19 "Decision" shall mean a final and formal written adjudication
20 of an assessment appeal rendered by a Board of Assessment
21 Revisions.
22 "Determination" shall mean the final action taken by a chief
23 assessor, a designee of the chief assessor, a Board of
24 Assessment Revisions or a panel of the board upon a request for
25 an assessment revision.
26 "Governing body" shall mean county commissioners, if in a
27 county of the first, second, or second A class; or legislative
28 policy-making body, if in a home rule county.
29 Section 602-A. Informal Review Process.--(a) A taxpayer or
30 taxing district disputing an assessment, change of assessment or
19970H1120B1266 - 41 -
1 reassessment, including matters relevant to tax-exempt real
2 property, whether or not the value of the assessment shall have
3 been changed since the preceding or last assessment, shall have
4 the right to appeal such assessment, change of assessment or
5 reassessment, in writing, to the assessment office.
6 (b) Any taxpayer or taxing district choosing to appeal any
7 assessment, change of assessment or reassessment shall notify
8 the county assessment office, in writing, requesting one of the
9 following options of informal review:
10 (1) Informal meeting with the chief assessor or the
11 designee, for review of the assessment or reassessment in
12 question.
13 (2) Informal review with the board or, if designated by the
14 board, with a panel of the board.
15 (c) The taxpayer or taxing district shall include with the
16 written notice requesting one of the options for informal review
17 the following:
18 (1) The assessment or assessments by which the requester
19 feels aggrieved.
20 (2) The address to which the board shall mail notice of the
21 hearing.
22 (d) The chief assessor or the board or a panel of the board
23 shall conduct informal review proceedings to insure that all
24 formal appeals pursuant to Article VI-B are acted upon within
25 the time established by the board.
26 (e) (1) If the option in subsection (b)(1) is selected, the
27 chief assessor may appoint a designee; and any reference in this
28 article to an informal review being conducted by the chief
29 assessor shall be deemed to include an informal review conducted
30 by the designee.
19970H1120B1266 - 42 -
1 (2) If the option in subsection (b)(2) is selected, the
2 board, in its discretion, shall determine whether the board or a
3 panel thereof shall conduct the informal review.
4 (f) A taxpayer or taxing district shall meet initially with
5 the chief assessor or with the board or a panel thereof for an
6 informal review before the taxpayer or taxing district may seek
7 an appeal under Articles VI-B and VI-C.
8 Section 603-A. Informal Review by Chief Assessor.--(a) Upon
9 election by the taxpayer or taxing district to meet informally
10 with the chief assessor, the assessor shall, without limitation
11 or restriction, make available data used to determine the
12 assessment, disclose the methodology applied during the
13 assessment process, and make available and provide access to any
14 other information relating to the assessment and the assessment
15 process. A copy of all information available under this
16 provision, including, but not limited to, records, reports and
17 data shall be furnished by the assessor to the taxpayer upon
18 request at the expense of the taxpayer.
19 (b) The taxpayer or taxing district may present to the
20 assessor information and data relevant to the disputed
21 assessment. In any review proceedings under any provision of
22 this article, all witnesses offering any testimony or evidence
23 relative to any aspect of the value of the real estate subject
24 to assessment or reassessment shall be required to disclose,
25 under oath, the specific circumstances under which such witness
26 receives compensation for the provision of such testimony or
27 evidence.
28 (c) Within ten days of meeting informally with a taxpayer or
29 taxing district in accordance with this section, the chief
30 assessor shall render a written determination regarding the
19970H1120B1266 - 43 -
1 assessment or assessments in dispute and give the affected
2 taxpayer and taxing districts notice of the determination by
3 sending each of them a copy of the written determination by
4 first class mail. The chief assessor shall keep a record of the
5 date on which a notice required by this subsection was mailed.
6 (d) The written determination of the chief assessor shall
7 include, but not be limited to:
8 (1) The names and addresses of the taxpayers or taxing
9 districts which met with the chief assessor for an informal
10 review of a disputed assessment or assessments.
11 (2) The date on which the informal review meeting took
12 place.
13 (3) The property or properties involved in the dispute and
14 the assessed values assigned thereto.
15 (4) The findings and recommendations by the chief assessor.
16 (5) The date on which the determination was mailed to the
17 taxpayer and taxing districts.
18 (e) The chief assessor shall enclose with each notice of
19 determination an appeal withdrawal form, which shall contain a
20 statement that formal appeal proceedings regarding the disputed
21 assessment or assessments may be avoided if each affected
22 taxpayer and taxing district sign and return their respective
23 appeal withdrawal forms within fifteen days of the date on which
24 the determination was mailed to the taxpayer and taxing
25 districts.
26 (f) If the affected taxpayer and taxing districts sign and
27 make a timely return of their respective appeal withdrawal forms
28 indicating their acceptance of the chief assessor's
29 determination, the chief assessor shall notify each affected
30 taxpayer and taxing district that the determination has been
19970H1120B1266 - 44 -
1 agreed to and that it shall be binding on them.
2 (g) If the taxpayer or any affected taxing district refuses
3 to accept the chief assessor's determination by failing to
4 return the signed appeal withdrawal form pursuant to subsection
5 (e), the chief assessor shall notify the affected taxpayer and
6 taxing districts of the failure to reach agreement on acceptance
7 of the determination and shall provide them with information
8 relative to an appeal to the board pursuant to Article VI-B. The
9 chief assessor shall keep a record of the date on which a notice
10 required by this subsection was mailed.
11 (h) If there is a failure to reach agreement on the
12 acceptance of a determination after an informal review by the
13 chief assessor, the taxpayer or taxing districts may file a
14 formal assessment appeal with the board. A formal appeal to the
15 board under this section must be filed within fifteen days of
16 the date on which the notice of the failure to accept the
17 determination pursuant to subsection (g) was mailed.
18 (i) Failure by the chief assessor to conduct meetings or
19 mail the required notifications in a timely fashion shall not
20 preclude the disputing taxpayer or taxing district from pursuing
21 further appeals.
22 Section 604-A. Informal Review by Board.--(a) In the event
23 that the taxpayer or taxing district elects to meet informally
24 with the board or a panel thereof as set forth in section 602-
25 A(b)(2), without limitation or restriction, the board or a panel
26 thereof shall make available data used to determine and review
27 the assessment, disclose the methodology applied during the
28 assessment and review process, and make available and provide
29 access to any other information relating to the assessment and
30 the assessment review process. A copy of all information
19970H1120B1266 - 45 -
1 available under this provision, including, but not limited to,
2 records, reports, and date shall be furnished by the board or a
3 panel thereof to the taxpayer upon request at the expense of the
4 taxpayer.
5 (b) The taxpayer or taxing district may present to the board
6 or a panel thereof information and data relevant to the disputed
7 assessment and the assessment review process.
8 (c) Within ten days of meeting informally with a taxpayer or
9 taxing district in accordance with this section, the board or
10 panel of the board shall render a written determination
11 regarding the assessment or assessments in dispute and give the
12 affected taxpayer and taxing districts notice of the
13 determination by sending each of them a copy of the written
14 determination by first class mail. The board or panel of the
15 board shall keep a record of the date on which a notice required
16 by this subsection was mailed.
17 (d) The written determination of the board or panel of the
18 board shall include, but not be limited to:
19 (1) The names and addresses of the taxpayer or taxing
20 districts which met with the board or panel of the board for an
21 informal review of a disputed assessment or assessments.
22 (2) The date on which the informal review meeting took
23 place.
24 (3) The property or properties involved in the dispute and
25 the assessed values assigned thereto.
26 (4) The findings and recommendations by the board or panel
27 of the board.
28 (5) The date on which the determination was mailed to the
29 taxpayer and taxing districts.
30 (e) The board or panel of the board shall enclose with each
19970H1120B1266 - 46 -
1 notice of the determination an appeal withdrawal form, which
2 shall contain a statement that formal appeal proceedings
3 regarding the disputed assessment or assessments may be avoided
4 if each affected taxpayer and taxing district sign and return
5 their respective appeal withdrawal forms within fifteen days of
6 the date on which the determination was mailed to the taxpayer
7 and taxing districts.
8 (f) If the affected taxpayer and taxing districts sign and
9 make a timely return of their respective appeal withdrawal forms
10 indicating their acceptance of the board or panel of the board's
11 determination, the board or panel of the board shall notify each
12 affected taxpayer and taxing district that the determination has
13 been agreed to and that it shall be binding on them.
14 (g) If the taxpayer or any affected taxing district refuse
15 to accept the determination of the board or panel of the board
16 by failing to return the signed appeal withdrawal form pursuant
17 to subsection (e), the board or panel of the board shall notify
18 the affected taxpayer and taxing districts of the failure to
19 reach agreement on acceptance of the determination and shall
20 provide them with information relative to an appeal to either
21 the board pursuant to Article VI-B or to court pursuant to
22 Article VI-C. The board or panel of the board shall keep a
23 record of the date on which a notice required by this subsection
24 was mailed.
25 (h) If there is a failure to reach agreement on the
26 acceptance of a determination after an informal review by the
27 board or panel of the board, the taxpayer or taxing districts
28 may file a formal assessment appeal with the board or, if agreed
29 to by the taxpayer and each taxing district, to the court of
30 common pleas. A formal appeal to the board or the court of
19970H1120B1266 - 47 -
1 common pleas under this section must be filed within fifteen
2 days of the date on which the notice of the failure to accept
3 the determination pursuant to subsection (g) was mailed.
4 (i) Failure by the board to conduct meetings or execute a
5 written determination with the times prescribed in this section
6 shall not preclude the disputing taxpayer or taxing district
7 from pursuing further appeals under this article.
8 ARTICLE VI-B
9 APPEALS TO BOARD
10 Section 601-B. Definitions.--For the purposes of this
11 article:
12 "Board" shall mean Board of Assessment Revisions.
13 "Decision" shall mean a final and formal written adjudication
14 of an assessment appeal rendered by a Board of Assessment
15 Revisions.
16 "Determination" shall mean the final action taken by a chief
17 assessor, a designee of the chief assessor, a Board of
18 Assessment Revisions or a panel of the board upon a request for
19 an assessment revision.
20 "Governing body" shall mean county commissioners, if in a
21 county of the first, second, or second A class; or legislative
22 policy-making body, if in a home rule county.
23 Section 602-B. Conformity with Local Agency Law.--The
24 practice, procedure and judicial review of all appeals filed
25 with the board shall conform with all relevant aspects of Title
26 2 of the Pennsylvania Consolidated Statutes (relating to
27 administrative law and procedure).
28 Section 603-B. Factors in Determinations of the Board.--(a)
29 In any appeal of an assessment the board shall make the
30 following determinations:
19970H1120B1266 - 48 -
1 (1) The market value as of the date such appeal was filed
2 before the board.
3 (2) The common level ratio published by the State Tax
4 Equalization Board on or before the first day of July of the
5 year prior to the tax year being appealed to the board.
6 (b) The board, after determining the market value of the
7 property, shall then apply the established predetermined ratio
8 to such value unless the common level ratio published by the
9 State Tax Equalization Board on or before the first day of July
10 of the year prior to the tax year being appealed to the board
11 varies by more than fifteen per centum (15%) from the
12 established predetermined ratio, in which case the board shall
13 apply that same common level ratio to the market value of the
14 property. As an example, in the case of a predetermined ratio
15 (PDR) of thirty per centum (30%), the following calculations
16 would be made to achieve a permissible ratio variance of twenty-
17 five and one-half per centum (25.5%) to thirty-four and one-half
18 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 Therefore twenty-five and one-half per centum (25.5%) to thirty-
23 four and one-half per centum (34.5%) would be the permissible
24 ratio variance.
25 (b.1) When a county has effected a countywide revision of
26 the assessment which was used to develop the common level ratio
27 last determined by the State Tax Equalization Board, the
28 following applies:
29 (1) If a county changes its assessment base by applying a
30 change in predetermined ratio, the board shall apply the
19970H1120B1266 - 49 -
1 percentage change between the existing predetermined ratio and
2 newly established predetermined ratio to the county's common
3 level ratio to establish the certified revised common level
4 ratio for the year in which the assessment was revised.
5 (2) If the county performs a county-wide revision of
6 assessments by revaluing the properties and applying an
7 established predetermined ratio, the board shall utilize the
8 established predetermined ratio instead of the common level
9 ratio for the year in which the assessment was revised and until
10 such time as the common level ratio determined by the State Tax
11 Equalization Board reflects the revaluing of properties
12 resulting from the revision of assessments.
13 (c) Nothing herein shall prevent any appellant from
14 appealing any base year valuation without reference to ratio.
15 (d) Persons who have suffered catastrophic losses to their
16 property shall have the right to appeal before the Board of
17 Assessment Revisions within the remainder of the county fiscal
18 year in which the catastrophic loss occurred, or within six
19 months of the date on which the catastrophic loss occurred,
20 whichever time period is longer. The duty of the Board of
21 Assessment Revisions shall be to reassess the value of the
22 property in the following manner: the value of the property
23 before the catastrophic loss, based on the percentage of the
24 taxable year for which the property stood at its former value,
25 shall be added to the value of the property after the
26 catastrophic loss, based on the percentage of the taxable year
27 for which the property stood at its reduced value. Any property
28 improvements made subsequent to the catastrophic loss in the
29 same tax year shall not be included in the reassessment
30 described in this subsection for that tax year. Any adjustments
19970H1120B1266 - 50 -
1 in assessment under this subsection shall be reflected by the
2 appropriate taxing authorities in the form of a credit for the
3 succeeding tax year. As used in this section, "catastrophic
4 loss" means any loss due to mine subsidence, fire, flood or
5 other natural disaster which affects the physical state of the
6 real property and which exceeds fifty per centum (50%) of the
7 market value of the real property prior to the loss.
8 Section 604-B. Notice and Hearing.--(a) Notice shall be
9 given to the public, the taxpayer, other taxing bodies and to
10 any other person who has made a timely request for the same.
11 Notices shall be given at such time and in such manner as shall
12 be prescribed by the rules of the Board of Assessment Revisions.
13 If an appeal has been filed, the board shall notify each person
14 and taxing district having an interest in the appeal of the time
15 and place of hearing. Notice shall be effected by mail to each
16 party at the address designated in the statement of intention to
17 appeal or, if there is no designation, at the address determined
18 by the board. Notice shall be mailed at least fifteen days
19 before the date of the hearing.
20 (b) The board shall meet for the hearing of appeals. The
21 board may, by regulation, establish time frames for acting upon
22 appeals.
23 Section 605-B. Appearances; Required Disclosures.--(a) The
24 parties to the hearing before the board shall be the chief
25 assessor or his designee, the taxpayer, representatives of
26 aggrieved taxing bodies and any other persons or organizations
27 permitted to appear by the board. The board shall have the power
28 to require that all persons who wish to be considered parties
29 enter appearances in writing on forms provided by the board for
30 that purpose.
19970H1120B1266 - 51 -
1 (b) All witnesses providing testimony at the hearing
2 relative to any aspect of the value of the real estate subject
3 to assessment or reassessment shall be required to disclose,
4 under oath, the specific circumstances under which such witness
5 receives compensation by any party to the hearing for the
6 provision of such testimony.
7 Section 606-B. Oaths and Subpoenas.--The chairman of the
8 board shall have the power to administer oaths and issue
9 subpoenas to compel the attendance of witnesses and the
10 production of relevant documents and papers, including witnesses
11 and documents requested by the parties.
12 Section 607-B. Representation by Counsel.--The parties shall
13 have the discretion to retain private legal counsel and shall be
14 afforded the opportunity to respond and present evidence and
15 argument and cross-examine adverse witnesses on all relevant
16 issues.
17 Section 608-B. Rules of Evidence.--Formal rules of evidence
18 shall not apply, but irrelevant, immaterial or unduly
19 repetitious evidence may be excluded.
20 Section 609-B. Record of Proceedings.--The board shall keep
21 a stenographic record of the proceedings and a transcript of the
22 proceedings and copies of graphic or written material received
23 in evidence shall be made available to any party at reasonable
24 expense.
25 Section 610-B. Communication with Parties.--The board shall
26 not communicate directly or indirectly, with any party or his
27 representatives in connection with any issue involved except
28 upon notice and opportunity for all parties to participate, and
29 shall not consider any communication, reports, staff memoranda
30 or other materials unless the parties are afforded an
19970H1120B1266 - 52 -
1 opportunity to contest the material so considered and shall not
2 inspect the property or its surroundings after the commencement
3 of hearings with any party or his representative unless all
4 parties are given an opportunity to be present.
5 Section 611-B. Decision of the Board; Delivery of Decision
6 and Appeal.--(a) The board shall render a written decision
7 within fifteen days after the last hearing before the board.
8 (b) Each decision shall be accompanied by findings of fact
9 and conclusions based thereon together with the reasons
10 therefor. Conclusions based on any provisions of this or any
11 other act or of any ordinance, rule or regulation shall contain
12 a reference to the provision relied on and the reasons why the
13 conclusion is deemed appropriate in light of the facts found.
14 (c) A copy of the final decision shall be delivered to the
15 taxpayer, the chief assessor and any taxing bodies or parties
16 which have entered an appearance personally or by mail.
17 (d) Any taxpayer or taxing district who disagrees with the
18 final written decision of the board shall have the right to
19 appeal the board decision to the court of common pleas within
20 thirty days after receipt of the decision.
21 ARTICLE VI-C
22 APPEALS TO COURTS OF COMMON PLEAS
23 Section 601-C. Definitions.--For the purposes of this
24 article:
25 "Board" shall mean a Board of Assessment Revisions.
26 "Decision" shall mean a final and formal written adjudication
27 of an assessment appeal rendered by a Board of Assessment
28 Revisions.
29 "Determination" shall mean the final action taken by a chief
30 assessor, a designee of the chief assessor, a Board of
19970H1120B1266 - 53 -
1 Assessment revisions or a panel of the board upon a request for
2 an assessment revision.
3 "Governing body" shall mean the county commissioners, if in a
4 county of the first, second, or second A class; or the
5 legislative policy-making body, if in a home rule county.
6 Section 602-C. Proceedings.--Appeals to a court of common
7 pleas shall be conducted as follows:
8 (1) If the appeal is taken from a decision of the board
9 following a formal hearing pursuant to Article VI-B, the
10 proceedings on appeal shall be conducted in accordance with 2
11 Pa.C.S. Ch. 7 Subch. B (relating to judicial review of local
12 agency action).
13 (2) If the appeal is taken directly from a determination
14 made following an informal review, the proceeding on appeal
15 shall be conducted de novo in accordance with the Rules of Civil
16 Procedure that would be applicable if the action was initially
17 commenced in the court of common pleas.
18 Section 603-C. Factors in Determinations of the Court.--(a)
19 In any appeal of an assessment the court shall make the
20 following determinations:
21 (1) The market value as of the date such appeal was filed
22 before the board. In the event subsequent years have been made a
23 part of the appeal, the court shall determine the respective
24 market value for each such year.
25 (2) The common level ratio which was applicable in the
26 original appeal to the Board of Assessment Revisions. In the
27 event subsequent years have been made a part of the appeal, the
28 court shall determine the respective common level ratio for each
29 such year published by the State Tax Equalization Board on or
30 before the first day of July of the year prior to the tax year
19970H1120B1266 - 54 -
1 being appealed.
2 (b) The court, after determining the market value of the
3 property pursuant to subsection (a)(1), shall then apply the
4 established predetermined ratio to such value unless the
5 corresponding common level ratio determined pursuant to
6 subsection (a)(2) varies by more than fifteen per centum (15%)
7 from the established predetermined ratio, in which case the
8 court shall apply the respective common level ratio to the
9 corresponding market value of the property. As an example, in
10 the case of a predetermined ratio (PDR) of thirty per centum
11 (30%), the following calculations would be made to achieve a
12 permissible ratio variance of twenty-five and one-half per
13 centum (25.5%) to thirty-four and one-half per centum (34.5%):
14 30% (PDR) x 15% = 4.5%
15 30% (PDR) + 4.5% = 34.5%
16 30% (PDR) - 4.5% = 25.5%
17 (b.1) When a county has effected a countywide revision of
18 the assessment which was used to develop the common level ratio
19 last determined by the State Tax Equalization Board, the
20 following applies:
21 (1) If a county changes its assessment base by applying a
22 change in predetermined ratio, the court shall apply the
23 percentage change between the existing predetermined ratio and
24 newly established predetermined ratio to the county's common
25 level ratio to establish the certified revised common level
26 ratio for the year in which the assessment was revised.
27 (2) If the county performs a countywide revision of
28 assessments by revaluing the properties and applying an
29 established predetermined ratio, the court shall utilize the
30 established predetermined ratio instead of the common level
19970H1120B1266 - 55 -
1 ratio for the year in which the assessment was revised and until
2 such time as the common level ratio determined by the State Tax
3 Equalization Board reflects the revaluing of properties
4 resulting from the revision of assessments.
5 (c) Nothing herein shall prevent any appellant from
6 appealing any base year valuation without reference to ratio.
7 Section 604-C. Hearing by Court or Master; Required
8 Disclosures.--(a) (1) The court may proceed as provided for in
9 this section if an appeal is taken pursuant to section 602-C(2)
10 on a decision made after an informal review.
11 (2) The court may proceed as provided for in this section if
12 an appeal is taken pursuant to section 602-C(1) on a
13 determination of a board after a formal hearing, provided that
14 the court:
15 (i) finds that the board failed to keep a full and complete
16 record of procedures as required by section 609-B; and
17 (ii) elects not to remand the proceedings to the board for
18 the purpose of making the record required by section 609-B.
19 (b) Any witness providing testimony before the court or a
20 master relative to any aspect of the value of the real estate
21 subject to assessment or reassessment shall be required to
22 disclose, under oath, the specific circumstances under which
23 such witness receives compensation by any party to these
24 proceedings for the provision of such testimony.
25 Section 605-C. Notice of Master's Hearing.--Written notice
26 of the hearing shall be given to each attorney of record by the
27 master or, if no attorney has appeared of record for a party,
28 notice of the hearing shall be given the party by the master.
29 Section 606-C. Master's Report.--(a) The master shall file
30 the record and a transcript of the testimony together with the
19970H1120B1266 - 56 -
1 report and recommendation within thirty days after the receipt
2 of the transcript by the master.
3 (b) The master shall immediately send notice of the filing
4 of the report to each party and shall accompany the notice with
5 a copy of the report and recommendation.
6 (c) The master's report shall contain findings of fact,
7 conclusions of law and a recommendation. A transcript of the
8 testimony, the exhibits, pleadings and other papers in the
9 action shall be attached to the report.
10 (d) The findings of fact shall include a summary of the
11 evidence with appropriate comprehensive discussion.
12 (e) The conclusions of law shall include a discussion of the
13 law and the facts and the legal conclusions reached by the
14 master.
15 (f) The recommendation shall state the assessment valuation
16 which the master deems to be equitable under all factual
17 circumstances and in conformity with all relevant legal
18 principles applicable to the real property of the taxpayer. The
19 master shall attach a proposed decree.
20 Section 607-C. Exceptions to Master's Report.--(a) Within
21 twenty days after notice of the filing of the master's report
22 has been mailed, exceptions may be filed by any party to the
23 report or any part thereof, to rulings on objections to
24 evidence, to statements or findings of fact, to conclusions of
25 law or to any other matters occurring during the hearing. Each
26 exception shall set forth a separate objection precisely and
27 without discussion. Matters not covered by exceptions are deemed
28 waived unless, prior to entry of the final decree, leave is
29 granted file exceptions raising those matters.
30 (b) If no exceptions are filed to the master's report within
19970H1120B1266 - 57 -
1 the twenty-day period, the court shall review the report and, if
2 approved, shall enter a final decree.
3 (c) If exceptions are filed, the court shall hear argument
4 on the exceptions and enter an appropriate final decree. No
5 Motion for Post-Trial Relief may be filed to the final decree.
6 Section 608-C. Rules of Court.--The court is hereby
7 authorized to make and adopt such rules and practices as may be
8 necessary to carry this act into effect which are consistent
9 with the Rules of Civil Procedure and to regulate proceedings
10 before masters, and to fix their fees.
11 Section 35. The heading of Article VI of the act is amended
12 to read:
13 ARTICLE [VI] XI
14 REPEALS
15 Section 36. Sections 601 and 602 of the act are amended to
16 read:
17 Section [601] 1101. The following acts and parts of acts are
18 hereby repealed as respectively indicated:
19 (1) Section two of the act approved the third day of April,
20 one thousand eight hundred and four (Pamphlet Laws, five hundred
21 seventeen), entitled "An act directing the Mode of selling
22 unseated Lands for Taxes," so far as it relates to the
23 assessment of unseated lands.
24 (2) Section one of the act approved the fourth day of April,
25 one thousand eight hundred and five (Pamphlet Laws, two hundred
26 sixty-five), entitled "A supplement to the act, entitled 'An act
27 to raise and collect County Rates and Levies,'" absolutely.
28 (3) Section one of the act approved the twenty-eighth day of
29 March, one thousand eight hundred and six (Pamphlet Laws, six
30 hundred forty-four), entitled "A supplement to the act, entitled
19970H1120B1266 - 58 -
1 'An act enjoining certain duties on the holders of warrants not
2 executed, and on the holders of unseated lands,'" absolutely.
3 (4) The act approved the twenty-eighth day of March, one
4 thousand eight hundred and eight (Pamphlet Laws, one hundred
5 sixty-six), entitled "A further supplement to the act entitled
6 'An act for raising county rates and levies,'" absolutely.
7 (5) Section one of the act approved the thirtieth day of
8 March, one thousand eight hundred and twenty-two (Pamphlet Laws,
9 one hundred six), entitled "A further supplement to an act
10 entitled 'An act to raise and collect county rates and levies,'"
11 absolutely.
12 (6) The act approved the fifteenth day of February, one
13 thousand eight hundred and thirty-two (Pamphlet Laws, seventy-
14 nine), entitled "A supplement to an act entitled 'An act to
15 increase the county rates and levies for the use of the
16 Commonwealth,' passed the twenty-fifth day of March, Anno
17 Domini, one thousand eight hundred and thirty-one," absolutely.
18 (7) Sections six, seven, eight and nine of the act approved
19 the eleventh day of March, one thousand eight hundred and
20 thirty-four (Pamphlet Laws, one hundred seventeen), entitled "An
21 act relating to Inns, Taverns, and retailers of vinous and
22 spirituous liquors," absolutely.
23 (8) Sections two, three, four, five, six, seven, eight,
24 nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen,
25 twenty-three and twenty-four of the act approved the fifteenth
26 day of April, one thousand eight hundred and thirty-four
27 (Pamphlet Laws, five hundred nine), entitled "An act relating to
28 county rates and levies and township rates and levies,"
29 absolutely.
30 (9) Sections eighty-seven, eighty-eight and eighty-nine of
19970H1120B1266 - 59 -
1 the act approved the fifteenth day of April, one thousand eight
2 hundred and thirty-four (Pamphlet Laws, five hundred thirty-
3 seven), entitled "An act relating to counties and townships, and
4 county and township officers," absolutely.
5 (10) Section two of the act approved the twenty-eighth day
6 of February, one thousand eight hundred and thirty-five
7 (Pamphlet Laws, forty-five), entitled "A supplement to the act
8 relating to county rates and levies, and township rates and
9 levies, and to the act relating to counties and townships, and
10 county and township officers," so far as it relates to
11 assessors.
12 (11) Section twenty-nine of the act approved the sixteenth
13 day of April, one thousand eight hundred and thirty-eight
14 (Pamphlet Laws, five hundred fourteen), entitled "An act to
15 authorize the committee of the estate of Michael Fox, a lunatic,
16 to sell and convey certain real estate, and for other purposes,"
17 absolutely.
18 (12) Section three of the act approved the second day of
19 July, one thousand eight hundred and thirty-nine (Pamphlet Laws,
20 five hundred seventy-six), entitled "An act to authorize the
21 Administrators of Henry Mineum, late of Crawford county,
22 deceased, to sell and convey certain real estate, and for other
23 purposes," absolutely.
24 (13) The act approved the fifteenth day of May, one thousand
25 eight hundred and forty-one (Pamphlet Laws, three hundred
26 ninety-three), entitled "An act to Establish a Uniform Mode for
27 the Valuation of Property and Assessment of Taxes," absolutely.
28 (14) Section sixty-six of the act approved the fourth day of
29 March, one thousand eight hundred and forty-two (Pamphlet Laws,
30 forty-three), entitled "An act Regulating Election Districts and
19970H1120B1266 - 60 -
1 for other purposes," absolutely.
2 (15) Section twenty-one of the act approved the twelfth day
3 of April, one thousand eight hundred and forty-two (Pamphlet
4 Laws, two hundred sixty-two), entitled "A supplement to an act,
5 entitled 'An act authorizing the Governor to incorporate the
6 Tioga Navigation Company,' passed the twenty-six day of
7 February, one thousand eight hundred and twenty-six, and for
8 other purposes," absolutely.
9 (16) Section fifty-nine of the act approved the eleventh day
10 of July, one thousand eight hundred and forty-two (Pamphlet
11 Laws, three hundred twenty-one), entitled "An act regulating
12 election districts and for other purposes," absolutely.
13 (17) Sections nine, ten, eleven, twelve, thirteen and
14 fourteen of the act approved the twenty-seventh day of July, one
15 thousand eight hundred and forty-two (Pamphlet Laws, four
16 hundred and forty-one), entitled "An act to provide for the
17 ordinary expenses of the government, payment of the interest
18 upon the State debt, receiving of proposals for the sale of the
19 public works, and for other purposes," absolutely.
20 (18) Section thirty-two of the act approved the twenty-ninth
21 day of April, one thousand eight hundred and forty-four
22 (Pamphlet Laws, four hundred eighty-six), entitled "An act to
23 reduce the state debt, and to increase the Pennsylvania canal
24 and railroad company," absolutely.
25 (19) Section one of the act approved the first day of April,
26 one thousand eight hundred and forty-five (Pamphlet Laws, two
27 hundred eighty), entitled "An act relating to taxes on ground
28 rents and real estate," absolutely.
29 (20) Section sixteen of the act approved the twenty-second
30 day of April, one thousand eight hundred forty-six (Pamphlet
19970H1120B1266 - 61 -
1 Laws, four hundred eighty-six), entitled "An act to provide for
2 the reduction of the public debt," absolutely, and section
3 twenty-three thereof, so far as it relates to the assessment of
4 real property of decedents.
5 (21) Section thirty-four of the act approved the tenth day
6 of April, one thousand eight hundred and forty-nine (Pamphlet
7 Laws, five hundred seventy), entitled "An act to create a
8 sinking fund, and to provide for the gradual and certain
9 extinguishment of the debt of the Commonwealth," absolutely.
10 (22) Section five of the act approved the fifth day of
11 April, one thousand eight hundred and forty-nine (Pamphlet Laws
12 (one thousand eight hundred and fifty), nine hundred sixty-two),
13 entitled "An act to incorporate the Union cemetery of Fayette
14 county; to exempt the hall of the Sons of Temperance, in the
15 district of Southwark, Philadelphia county, from taxation; and
16 relative to the duties of assessors," absolutely.
17 (23) Section fifteen of the act approved the twenty-fifth
18 day of April, one thousand eight hundred and fifty (Pamphlet
19 Laws, five hundred sixty-nine), entitled "An act relating to the
20 bail of executrixes; to partition in the orphans' court and
21 common pleas; to colored convicts in Philadelphia, to the
22 limitation of actions against corporations; to actions enforcing
23 the payment of ground rent; to trustees of married women; to
24 appeals from awards of arbitrators by corporations; to hawkers
25 and pedlers in the counties of Butler and Union; to the payment
26 of costs in actions by informers in certain cases; to taxing
27 lands situate in different townships; and in relation to fees of
28 county treasurers of Lycoming, Clinton and Schuylkill; to
29 provide for recording the accounts of executors, administrators,
30 guardians and auditors' reports; and to amend and alter existing
19970H1120B1266 - 62 -
1 laws relative to the administration of justice in this
2 Commonwealth," absolutely.
3 (24) Section thirteen of the act approved the fourteenth day
4 of April, one thousand eight hundred and fifty-one (Pamphlet
5 Laws, six hundred twenty-two), entitled "An act to incorporate
6 the Western Insurance Company, relative to the tax on the
7 Lebanon Valley Railroad, to taxation on exempt property, to
8 affidavits of defense in the Common Pleas of Schuylkill county,
9 and relating to the claim of Henry L. Patterson," absolutely.
10 (25) The act approved the eleventh day of February, one
11 thousand eight hundred and fifty-nine (Pamphlet Laws, thirty-
12 seven), entitled "An act relating to the Boards of Revision in
13 the several counties of this Commonwealth," absolutely.
14 (26) The act approved the fifth day of April, one thousand
15 eight hundred and fifty-nine (Pamphlet Laws, three hundred
16 sixty-three), entitled "An act relative to incorporated Cemetery
17 Companies," absolutely.
18 (27) The act approved the tenth day of April, one thousand
19 eight hundred and sixty-seven (Pamphlet Laws, sixty-six),
20 entitled "An act granting an increase of capital to literary, or
21 charitable, institutions, becoming soldiers' orphan schools,"
22 absolutely.
23 (28) The act approved the twenty-eighth day of April, one
24 thousand eight hundred and sixty-eight (Pamphlet Laws, one
25 hundred-five), entitled "An act supplementary to the act
26 relating to county rates and levies and township rates and
27 levies," absolutely.
28 (29) The act approved the twenty-fourth day of April, one
29 thousand eight hundred and sixty-nine (Pamphlet Laws, ninety-
30 five), entitled "An act explanatory of an act granting an
19970H1120B1266 - 63 -
1 increase of capital to literary or charitable institutions
2 becoming soldiers' orphans' schools, approved April tenth, one
3 thousand eight hundred and sixty-seven," absolutely.
4 (30) The act approved the eighth day of April, one thousand
5 eight hundred and seventy-three (Pamphlet Laws, sixty-four),
6 entitled "An act to repeal all laws exempting real estate from
7 taxation," absolutely.
8 (31) The act approved the twentieth day of April, one
9 thousand eight hundred and seventy-six (Pamphlet Laws, forty-
10 four), entitled "An act authorizing appeals from assessments in
11 this Commonwealth to the court of common pleas," absolutely.
12 (32) Section two of the act approved the tenth day of May,
13 one thousand eight hundred and seventy-eight (Pamphlet Laws,
14 fifty-one), entitled "A supplement to an act, entitled 'An act
15 to prescribe the manner in which the courts may divide boroughs
16 into wards,' approved the fourteenth day of May, Anno Domini one
17 thousand eight hundred and seventy-four," absolutely.
18 (33) The act approved the twenty-fourth day of May, one
19 thousand eight hundred and seventy-eight (Pamphlet Laws, one
20 hundred thirty-one), entitled "An act to determine the residence
21 of owners and occupants of land, when the dividing line between
22 a township and a borough passes through the mansion house, and
23 prescribing the duties of assessors in such cases," absolutely.
24 (34) Section one of the act approved the twenty-fourth day
25 of May, one thousand eight hundred and seventy-eight (Pamphlet
26 Laws, one hundred thirty-three), entitled "A supplement to an
27 act, approved April twentieth, one thousand eight hundred and
28 seventy-six, entitled 'An act authorizing appeals from
29 assessments in this Commonwealth to the courts of common pleas,'
30 and limiting taxation, without the approval of the court of
19970H1120B1266 - 64 -
1 quarter sessions, until the next triennial assessment, where the
2 county valuation has been raised to exceed three hundred and
3 fifty per cent," absolutely.
4 (35) The act approved the fourth day of June, one thousand
5 eight hundred and seventy-nine (Pamphlet Laws, ninety), entitled
6 "A supplement to an act, entitled 'An act to exempt from
7 taxation public property used for public purposes, and places of
8 religious worship, places of burial not used or held for private
9 or corporate profit, and institutions of purely public charity,'
10 approved the fourteenth day of May, Anno Domini one thousand
11 eight hundred and seventy-four," absolutely.
12 (36) The act approved the first day of June, one thousand
13 eight hundred and eighty-three (Pamphlet Laws, fifty-one),
14 entitled "An act to require the assessors of the several
15 townships within this Commonwealth to assess all seated lands in
16 the county in which the mansion house is situated where county
17 lines divide a tract of land," absolutely.
18 (37) The act approved the thirteenth day of June, one
19 thousand eight hundred and eighty-three (Pamphlet Laws, one
20 hundred twelve), entitled "An act requiring the several
21 assessors of this Commonwealth to make return of timber lands,"
22 absolutely.
23 (38) Section two of the act approved the thirteenth day of
24 June, one thousand eight hundred and eighty-three (Pamphlet
25 Laws, one hundred eighteen), entitled "An act ceding concurrent
26 jurisdiction of this State over certain lands owned or hereafter
27 acquired by the United States," absolutely.
28 (39) The act approved the twenty-fourth day of March, one
29 thousand eight hundred and eighty-seven (Pamphlet Laws, one
30 hundred ninety-five), entitled "An act amending the eighty-ninth
19970H1120B1266 - 65 -
1 section of the act, entitled 'An act relating to counties and
2 townships and county and township officers,' approved the
3 fifteenth day of April, Anno Domini one thousand eight hundred
4 and thirty-four," absolutely.
5 (40) Sections three and four of the act approved the
6 fourteenth day of February, one thousand eight hundred and
7 eighty-nine (Pamphlet Laws, seven), entitled "An act to
8 authorize the election of assessors for three years, in the
9 several boroughs and townships of this Commonwealth,"
10 absolutely.
11 (41) The act approved the nineteenth day of April, one
12 thousand eight hundred and eighty-nine (Pamphlet Laws, thirty-
13 seven), entitled "An act authorizing appeals from assessments of
14 taxes in this Commonwealth to the courts of common pleas,"
15 absolutely.
16 (42) Section two of the act approved the eighth day of May,
17 one thousand eight hundred and eighty-nine (Pamphlet Laws, one
18 hundred thirty-three), entitled "An act to amend an act,
19 entitled 'An act to authorize the election of assessors for
20 three years in the several boroughs and townships of this
21 Commonwealth,' approved the fourteenth day of February, Anno
22 Domini one thousand eight hundred and eighty-nine," absolutely.
23 (43) The act approved the ninth day of May, one thousand
24 eight hundred and eighty-nine (Pamphlet Laws, one hundred
25 thirty-nine), entitled "An act to authorize the triennial
26 election of county assessors in cities of the third class,"
27 absolutely.
28 (44) The act approved the twentieth day of April, one
29 thousand eight hundred and ninety-seven (Pamphlet Laws, twenty-
30 eight), entitled "An act to designate a uniform date when the
19970H1120B1266 - 66 -
1 commissioners of the several counties shall issue their precepts
2 to assessors to make the triennial assessment of property, and
3 fixing a time for the return thereof," absolutely.
4 (45) The act approved the fifth day of May, one thousand
5 eight hundred and ninety-seven (Pamphlet Laws, thirty-nine),
6 entitled "An act to authorize the county commissioners to
7 appoint assessors in cases where the assessor refuses or
8 neglects to qualify, or refuses or neglects to receive the
9 precept and books at the time designated by the commissioners to
10 begin their several duties," absolutely.
11 (46) The act approved the twenty-sixth day of June, one
12 thousand nine hundred and one (Pamphlet Laws, six hundred one),
13 entitled "An act authorizing appeals from the decision of the
14 various courts of common pleas, in assessment of taxes cases, to
15 the Supreme or Superior Court of the Commonwealth," absolutely.
16 (47) The act approved the ninth day of July, one thousand
17 nine hundred and one (Pamphlet Laws, six hundred thirteen),
18 entitled "An act to amend section two of an act, entitled 'An
19 act to amend an act, entitled "An act to authorize the election
20 of assessors for three years in the several boroughs of this
21 Commonwealth," approved the eighth day of May, Anno Domini one
22 thousand eight hundred and eighty-nine; regulating the duty of
23 the assessors, and providing that in making the valuation of the
24 property the assessor of all the wards shall act as a board of
25 assessors," absolutely.
26 (48) The act approved the twenty-third day of April, one
27 thousand nine hundred and three (Pamphlet Laws, two hundred
28 ninety-two), entitled "An act to designate a uniform date when
29 the commissioners of the several counties shall issue their
30 precepts to assessors to make the triennial assessments, and the
19970H1120B1266 - 67 -
1 reassessment between the periods of the triennial assessment, of
2 property, and fixing the time for the return thereof,"
3 absolutely.
4 (49) The act approved the twenty-seventh day of April, one
5 thousand nine hundred and three (Pamphlet Laws, three hundred
6 twenty-six), entitled "An act to provide for, and to determine
7 the place of, the assessment of coal and minerals underlying
8 seated lands, in cases of severed ownership, where the same are
9 divided by county lines," absolutely.
10 (50) Section two of the act approved the seventeenth day of
11 March, one thousand nine hundred and five (Pamphlet Laws, forty-
12 five), entitled "An act to amend an act, entitled 'An act ceding
13 concurrent jurisdiction of this State over certain lands owned
14 or hereafter acquired by the United States,' approved the
15 thirteenth day of June, one thousand eight hundred and eighty-
16 three," absolutely.
17 (51) The act approved the twentieth day of April, one
18 thousand nine hundred and five (Pamphlet Laws, two hundred
19 thirty-four), entitled "An act providing that property provided
20 and maintained by public or private charity, and used for public
21 libraries, museums or art galleries, shall be exempt from
22 taxation during such use," absolutely.
23 (52) The act approved the twenty-fifth day of May, one
24 thousand nine hundred and seven (Pamphlet Laws, two hundred
25 thirty-two), entitled "An act to further amend an act, entitled
26 'An act amending the eighty-ninth section of the act, entitled
27 "An act relating to counties and townships and to county and
28 township officers,"' approved the fifteenth day of April, Anno
29 Domini one thousand eight hundred and thirty-four, and amendment
30 thereto, approved the twenty-fourth day of May, Anno Domini one
19970H1120B1266 - 68 -
1 thousand eight hundred and eighty-seven, making the compensation
2 of assessors two dollars and fifty cents per day," absolutely.
3 (53) The act approved the twenty-third day of April, one
4 thousand nine hundred and nine (Pamphlet Laws, one hundred
5 forty-six), entitled "An act allowing mileage to assessors and
6 assistant assessors, whose duties pertain to assessments for
7 purposes of State and county taxation, or either, when traveling
8 to or from the county-seats of their respective counties, or
9 attending before the county commissioners elsewhere than at the
10 county-seat," absolutely.
11 (54) The act approved the twenty-seventh day of April, one
12 thousand nine hundred and nine (Pamphlet Laws, two hundred
13 forty-four), entitled "An act authorizing the county
14 commissioners of the several counties of this Commonwealth, who
15 are, by the tenth section of the act of July twenty-seventh, one
16 thousand eight hundred and forty-two, and the forty-first
17 section of the act of April twenty-nine, one thousand eight
18 hundred and forty-four, constituted a 'Board of Revision,' to do
19 and perform the duties of said Board of Revision upon the same
20 day, and at the same time and place, of holding the appeals for
21 the several boroughs, townships, and wards in their respective
22 counties," absolutely.
23 (55) Sections two, three and four of the act approved the
24 twenty-ninth day of April, one thousand nine hundred and nine
25 (Pamphlet Laws, two hundred seventy-five), 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," absolutely.
30 (56) The act approved the eighth day of May, one thousand
19970H1120B1266 - 69 -
1 nine hundred and nine (Pamphlet Laws, four hundred ninety-one),
2 entitled "An act amending sections eleven, twelve, and thirteen
3 of an act of Assembly, entitled 'An act relating to county rates
4 and levies and township rates and levies,' approved April
5 fifteenth, one thousand eight hundred and thirty-four,"
6 absolutely.
7 (57) The act approved the thirtieth day of March, one
8 thousand nine hundred and eleven (Pamphlet Laws, thirty-eight),
9 entitled "An act to make unnaturalized foreign-born residents
10 subject to taxation, in the same manner as citizens of the
11 Commonwealth," absolutely.
12 (58) The act approved the thirteenth day of April, one
13 thousand nine hundred and eleven (Pamphlet Laws, sixty-two),
14 entitled "An act to provide for the registration of conveyances
15 of real estate in all counties of this Commonwealth, with a
16 population not to exceed four hundred thousand, in order to
17 facilitate the assessment of taxes therein in the name of the
18 owner of said real estate, and to ascertain the value of such
19 real estate, and providing compensation to the recorder of deeds
20 of such counties for making reports thereof," absolutely.
21 (59) The act approved the thirteenth day of April, one
22 thousand nine hundred and eleven (Pamphlet Laws, sixty-four),
23 entitled "An act to amend the second section of an act, approved
24 the twenty-third day of April, Anno Domini one thousand nine
25 hundred and three, entitled 'An act to designate a uniform date
26 when the commissioners of the several counties shall issue their
27 precepts to assessors to make the triennial assessments and the
28 reassessments between the periods of the triennial assessment,
29 of property, and fixing the time for the return thereof,' by
30 requiring assessors to make returns of reassessment not later
19970H1120B1266 - 70 -
1 than ninety days from the date of issuing precepts," absolutely.
2 (60) The act approved the twentieth day of May, one thousand
3 nine hundred and thirteen (Pamphlet Laws, two hundred forty-
4 one), entitled "A supplement to an act approved the twenty-third
5 day of April, one thousand nine hundred and three, entitled 'An
6 act to designate a uniform date when the commissioners of the
7 several counties shall issue their precepts to assessors to make
8 the triennial assessments, and the reassessment between the
9 periods of the triennial assessment of property, and fixing the
10 time for the return thereof,' as amended," absolutely.
11 (61) Sections one and two of the act approved the fifth day
12 of June, one thousand nine hundred and thirteen (Pamphlet Laws,
13 four hundred five), entitled "An act to provide for the
14 assessment and taxation of auxiliary forest reserves, and the
15 collection, distribution and use of the taxes collected
16 therefrom," absolutely.
17 (62) The act approved the fifth day of May, one thousand
18 nine hundred and fifteen (Pamphlet Laws, two hundred fifty-
19 eight), entitled "An act requiring the county commissioners to
20 furnish to townships of the first class duplicates of the
21 adjusted valuations for taxation purposes within such
22 townships," absolutely.
23 (63) Section two of the act approved the fourteenth day of
24 May, one thousand nine hundred and fifteen (Pamphlet Laws, four
25 hundred eighty-nine), entitled "An act to amend sections one and
26 two of an act, approved the twenty-ninth day of April, Anno
27 Domini one thousand nine hundred and nine, entitled 'An act to
28 provide for the registration of conveyances of real estate in
29 townships of the first class, in order to facilitate the
30 assessment of taxes therein, in the name of the owner of said
19970H1120B1266 - 71 -
1 real estate at the time of the assessment,' so as to exclude
2 from the provisions of the act townships of the first class in
3 counties having a board for the assessment and revision of taxes
4 for State and county purposes," absolutely.
5 (64) The act approved the first day of June, one thousand
6 nine hundred and fifteen (Pamphlet Laws, six hundred fifty-
7 nine), entitled "An act providing for the appointment of
8 interpreters, to act as such for assessors and assistant
9 assessors, in certain counties; defining their powers and
10 duties, fixing their compensation, and providing for their
11 expenses," absolutely.
12 (65) Paragraph seven of section one of the act approved the
13 twenty-third day of June, one thousand nine hundred and
14 seventeen (Pamphlet Laws, six hundred thirty-seven), entitled
15 "An act to prescribe the conditions under which public or
16 private vaults, crypts, or mausoleums for the interment of human
17 bodies may be constructed and maintained," absolutely.
18 (66) Section twenty-seven of the act approved the twentieth
19 day of July, one thousand nine hundred and seventeen (Pamphlet
20 Laws, one thousand one hundred forty-three), entitled "An act
21 relating to free, public, nonsectarian libraries and branch
22 libraries within this Commonwealth, providing for their
23 establishment, maintenance, and regulation, and for the
24 maintenance and regulation of such free, public, nonsectarian
25 libraries as may have been already established by the several
26 counties, cities, boroughs, towns, and townships; and providing
27 that all library property, and all gifts, devices, grants, or
28 endowments for library purposes, shall be exempt from taxation;
29 and providing that the several counties, cities, boroughs,
30 towns, and townships may levy taxes, condemn private property,
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1 and borrow money for library purposes; and imposing penalties
2 for injuring library property and for violations of library
3 regulations; and repealing existing laws in relation to the
4 above subjects," so far as it relates to exemption from local
5 taxation.
6 (67) The act approved the fourth day of April, one thousand
7 nine hundred and nineteen (Pamphlet Laws, thirty-five), entitled
8 "An act fixing the per diem compensation of borough and township
9 assessors and assistant assessors, and the method of
10 ascertaining the number of days employed," so far as it relates
11 to tax assessors.
12 (68) The act approved the fourth day of April, one thousand
13 nine hundred and nineteen (Pamphlet Laws, thirty-eight),
14 entitled "An act requiring assessors and assistant assessors for
15 county purposes, in cities of the third class, to keep an
16 account of days actually employed, and make return thereof to
17 the county commissioners, and fixing their compensation," so far
18 as it relates to tax assessors.
19 (69) The act approved the twelfth day of June, one thousand
20 nine hundred and nineteen (Pamphlet Laws, four hundred fifty-
21 two), entitled "An act to exempt certain playgrounds, not used
22 for private or corporate profit, from taxation, where the entire
23 revenue is applied to support said playgrounds and to increase
24 the efficiency and improvement thereof," absolutely.
25 (70) The act approved the seventeenth day of July, one
26 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
27 five), entitled "An act imposing certain duties upon assessors
28 in the several counties with regard to returns of the taxable
29 inhabitants within their respective townships, wards and
30 districts," absolutely.
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1 (71) The act approved the seventeenth day of July, one
2 thousand nine hundred and nineteen (Pamphlet Laws, one thousand
3 twenty-one), entitled "An act to exempt from taxation public
4 property used for public purposes, actual places of religious
5 worship, places of burial not used or held for private or
6 corporate profit, and institutions of purely public charity, and
7 repealing prior acts relating thereto," absolutely.
8 (72) The act approved the tenth day of May, one thousand
9 nine hundred and twenty-one (Pamphlet Laws, four hundred forty-
10 one), entitled "An act authorizing boroughs, townships, school
11 districts, and poor districts to appeal from assessments of
12 property or other subjects of taxation for their corporate
13 purposes," absolutely.
14 (73) The act approved the twelfth day of May, one thousand
15 nine hundred and twenty-one (Pamphlet Laws, five hundred thirty-
16 four), entitled "An act to amend the act approved the fourth day
17 of April, one thousand nine hundred and nineteen (Pamphlet Laws,
18 thirty-five), entitled 'An act fixing the per diem compensation
19 of borough and township assessors and assistant assessors, and
20 the method of ascertaining the number of days employed,' by
21 fixing the per diem compensation of assessors and assistant
22 assessors in boroughs, wards, and townships of the second class,
23 and providing the method of ascertaining the number of days
24 employed," so far as it relates to tax assessors.
25 (74) The act approved the seventh day of May, one thousand
26 nine hundred and twenty-three (Pamphlet Laws, one hundred fifty-
27 four), entitled "An act authorizing boards of revision of taxes
28 and boards for the assessment and revision of taxes to hear and
29 dispose of appeals away from the county seat," absolutely.
30 (75) Section two of the act approved the ninth day of May,
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1 one thousand nine hundred and twenty-three (Pamphlet Laws, one
2 hundred seventy-five), entitled "An act to relieve life tenants
3 of land from the payment of taxes on the underlying veins of
4 coal which they have no right to operate; and providing that
5 such coal shall be assessed to, and the taxes thereon paid by,
6 the owner of said veins of coal," absolutely.
7 (76) The act approved the twenty-ninth day of June, one
8 thousand nine hundred and twenty-three (Pamphlet Laws, nine
9 hundred twenty-eight), entitled "An act to exempt, from county,
10 city, borough, township, road, school, and poor taxes, real
11 property owned by one or more institutions of purely public
12 charity used and occupied partly by such owner or owners and
13 partly by other institutions of purely public charity and
14 necessary for the occupancy and enjoyment of such institutions,"
15 absolutely.
16 (77) The act approved the eleventh day of July, one thousand
17 nine hundred and twenty-three (Pamphlet Laws, one thousand
18 forty), entitled "An act relating to assessments for taxes in
19 townships of the first class in this Commonwealth; fixing the
20 time for the issuing of precepts by county commissioners; fixing
21 the compensation of township assessors and assistant township
22 assessors and assistant triennial assessors in such townships;
23 extending the time within which the said assessors are required
24 to complete their assessment, and make their return thereof; and
25 further providing for the determination of the time actually
26 employed by the said township assessors, assistant township
27 assessors, and assistant triennial assessors in the performance
28 of their duties," absolutely.
29 (78) The act approved the seventeenth day of March, one
30 thousand nine hundred and twenty-five (Pamphlet Laws, thirty-
19970H1120B1266 - 75 -
1 nine), entitled "An act to amend section one of an act, approved
2 the seventeenth day of July, one thousand nine hundred and
3 nineteen (Pamphlet Laws, one thousand and twenty-one), entitled
4 'An act to exempt from taxation public property used for public
5 purposes, actual places of religious worship, places of burial
6 not used or held for private or corporate profit, and
7 institutions of purely public charity, and repealing prior acts
8 relating thereto,' as amended, by extending the provisions
9 thereof to property owned, occupied, and used by any branch,
10 post, or camp of honorably discharged soldiers, sailors, and
11 marines; and discharging certain taxes," absolutely.
12 (79) The act approved the thirtieth day of April, one
13 thousand nine hundred and twenty-five (Pamphlet Laws, three
14 hundred eighty-eight), entitled "An act to amend section one of
15 an act, approved the seventeenth day of July, one thousand nine
16 hundred and nineteen (Pamphlet Laws, one thousand twenty-one),
17 entitled 'An act to exempt from taxation public property used
18 for public purposes, actual places of religious worship, places
19 of burial not used or held for private or corporate profit, and
20 institutions of purely public charity, and repealing prior acts
21 relating thereto,' as amended," absolutely.
22 (80) The act approved the eighteenth day of April, one
23 thousand nine hundred and twenty-seven (Pamphlet Laws, three
24 hundred four), entitled "An act to amend section four of an act,
25 approved the eleventh day of July, one thousand nine hundred and
26 twenty-three (Pamphlet Laws, one thousand forty), entitled 'An
27 act relating to assessments for taxes in townships of the first
28 class in this Commonwealth; fixing the time for the issuing of
29 precepts by county commissioners; fixing the compensation of
30 township assessors and assistant township assessors and
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1 assistant triennial assessors in such townships; extending the
2 time within which the said assessors are required to complete
3 their assessment, and make their return thereof; and further
4 providing for the determination of the time actually employed by
5 the said township assessors, assistant township assessors and
6 assistant triennial assessors in the performance of their
7 duties,' authorizing the county to pay for clerk hire,"
8 absolutely.
9 (81) The act approved the twenty-eighth day of April, one
10 thousand nine hundred and twenty-seven (Pamphlet Laws, four
11 hundred ninety-one), entitled "An act to amend section thirty-
12 two of the act, approved the twenty-ninth day of April, one
13 thousand eight hundred and forty-four (Pamphlet Laws, four
14 hundred eighty-six), entitled 'An act to reduce the State debt,
15 and to incorporate the Pennsylvania canal and railroad company,'
16 discontinuing the tax on horses, mares, and neat cattle over the
17 age of four years," absolutely.
18 (82) The act approved the twentieth day of March, one
19 thousand nine hundred and twenty-nine (Pamphlet Laws, thirty-
20 one), entitled "An act for assessment and collection of poll
21 taxes from employes of the Federal Government in order to
22 qualify all such persons to vote," absolutely.
23 (83) The act approved the twenty-fourth day of April, one
24 thousand nine hundred and twenty-nine (Pamphlet Laws, six
25 hundred fifty-three), entitled "An act to amend the act approved
26 the fourth day of April, one thousand nine hundred and nineteen
27 (Pamphlet Laws, thirty-eight), entitled 'An act requiring
28 assessors and assistant assessors for county purposes, in cities
29 of the third class, to keep an account of days actually
30 employed, and make return thereof to the county commissioners,
19970H1120B1266 - 77 -
1 and fixing their compensation," so far as it relates to tax
2 assessors.
3 (84) The act approved the second day of May, one thousand
4 nine hundred and twenty-nine (Pamphlet Laws, one thousand two
5 hundred seventy), entitled "An act providing for the collection
6 of county taxes on the occupations of certain persons who under
7 existing laws are disfranchised," absolutely.
8 (85) The act approved the ninth day of May, one thousand
9 nine hundred and twenty-nine (Pamphlet Laws, one thousand six
10 hundred ninety-two), entitled "An act to amend section two of
11 the act, approved the twenty-third day of April, one thousand
12 nine hundred and three (Pamphlet Laws, two hundred ninety-two),
13 entitled 'An act to designate a uniform date when the
14 commissioners of the several counties shall issue their precepts
15 to assessors to make the triennial assessments and the
16 reassessment between the periods of the triennial assessment of
17 property, and fixing the time for the return thereof,' as
18 amended," absolutely.
19 (86) The act approved the tenth day of May, one thousand
20 nine hundred and twenty-nine (Pamphlet Laws, one thousand seven
21 hundred twelve), entitled "An act relating to assessment for
22 county purposes in counties of the fourth class; fixing the time
23 for the issuance of precepts and completion of assessments; and
24 providing for appointment and pay of assistants to the county
25 commissioners in such counties," absolutely.
26 (87) The act approved the thirteenth day of May, one
27 thousand nine hundred and thirty-one (Pamphlet Laws, one hundred
28 seventeen), entitled "An act providing for and regulating the
29 assessment and collection of a county poll tax, in counties of
30 the second and third class, in lieu of the tax on trades,
19970H1120B1266 - 78 -
1 occupations and professions; and defining the powers and duties
2 of assessors, assistant and registry assessors, county tax
3 collectors, county treasurer and delinquent tax collector in
4 connection therewith," absolutely.
5 (88) The act approved the twelfth day of June, one thousand
6 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
7 seven), entitled "An act to amended section one of the act,
8 approved the twenty-sixth day of June, one thousand nine hundred
9 and one (Pamphlet Laws, six hundred one), entitled 'An act
10 authorizing appeals from the decision of the various courts of
11 common pleas, in assessment of taxes cases to the Supreme or
12 Superior Court of the Commonwealth,' by extending the right of
13 appeal to any county, city, borough, town, township, school
14 district or other public corporation having power to levy taxes
15 on the assessment in question," absolutely.
16 (89) The act approved the twelfth day of June, one thousand
17 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
18 eight), entitled "An act to amend section one of the act,
19 approved the nineteenth day of April, one thousand eight hundred
20 and eighty-nine (Pamphlet Laws, thirty-seven), entitled 'An act
21 authorizing appeals from assessments of taxes in this
22 Commonwealth to the courts of common pleas,' providing for the
23 payment of taxes appealed from into court, and for the
24 disposition thereof," absolutely.
25 Section [602] 1102. All other acts and parts of acts
26 inconsistent with this act are repealed. This act shall not
27 repeal or modify any of the provisions of any act of Assembly
28 amendatory of law in force at the time of the passage of this
29 act, or otherwise, adopted at the session of the General
30 Assembly of one thousand nine hundred and thirty-three, whether
19970H1120B1266 - 79 -
1 such acts were adopted prior to the passage of this act, or
2 shall be adopted subsequent to the passage of this act; nor
3 shall this act repeal any such act, or part thereof, in force at
4 the time of the passage of this act, which is amended by any act
5 of Assembly adopted at the session of the General Assembly of
6 one thousand nine hundred and thirty-three.
7 Section 37. This act shall take effect in 90 days.
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