THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY DENLINGER, SEIP, GERGELY, D. EVANS, BELFANTI, McCALL, BEYER, BURNS, BUXTON, D. COSTA, DERMODY, GALLOWAY, GIBBONS, GILLESPIE, GOODMAN, HALUSKA, HORNAMAN, KESSLER, KORTZ, LENTZ, FRANKEL, YOUNGBLOOD, MILLER, CLYMER, GERBER, BEAR, BOYD, CALTAGIRONE, CASORIO, CONKLIN, DeWEESE, EVERETT, FLECK, HANNA, HARPER, WHEATLEY, MAHONEY, MATZIE, METCALFE, MIRABITO, MURPHY, MOUL, EACHUS, STABACK, PHILLIPS, R. TAYLOR, M. O'BRIEN, REICHLEY, ROAE, SCAVELLO, SIPTROTH, WALKO, YUDICHAK, HELM, HICKERNELL, MANN, McILVAINE SMITH, MUSTIO, PAYTON, PICKETT, PRESTON, READSHAW, BOYLE, CAUSER, P. COSTA, COX, CUTLER, DALEY, DeLUCA, DePASQUALE, ELLIS, J. EVANS, FAIRCHILD, FARRY, GEORGE, GINGRICH, GRUCELA, HARKINS, HARRIS, HENNESSEY, KAUFFMAN, KOTIK, MANDERINO, MARSICO, MELIO, MENSCH, D. O'BRIEN, O'NEILL, OLIVER, PYLE, REED, REESE, ROCK, ROHRER, SABATINA, SANTONI, K. SMITH, SWANGER, TALLMAN, TRUE, WANSACZ, WATERS, JOHNSON, STEVENSON, BROWN, JOSEPHS, KULA, WHITE AND SANTARSIERO, OCTOBER 6, 2009

AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 4, 2010   

AN ACT

Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,

as amended, "An act creating in counties of the second A and

third class a board for the assessment and revision of taxes;

providing for the appointment of the members of such board by

the county commissioners; providing for their salaries,

payable by the county; abolishing existing boards; defining

the powers and duties of such board; regulating the

assessment of persons, property, and occupations for county,

borough, town, township, school, and poor purposes;

authorizing the appointment of subordinate assessors, a

solicitor, engineers, and clerks; providing for their

compensation, payable by such counties; abolishing the office

of ward, borough, and township assessors, so far as the

making of assessments and valuations for taxation is

concerned; and providing for the acceptance of this act by

cities," further providing for appeals by municipalities.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 18 of the act of June 26, 1931 (P.L.1379,

No.348), referred to as the Third Class County Assessment Board

Law, amended June 25, 1968 (P.L.258, No.122) and repealed in

part June 3, 1971 (P.L.118, No.6), is amended to read:

Section 18.  (a)  The corporate authorities of any borough,

town, township, school, institution and poor district, and

county, who may feel aggrieved by any assessment of property or

subjects of taxation for its corporate purposes, shall have the

right to appeal therefrom in entirety or by individual

assessments in the same manner, subject to the same procedure,

and with like effect as if such appeal were taken by a taxable

with respect to his assessment, and in addition may take an

appeal from any decision of the board or court of common pleas

as though it had been a party to the proceedings before such

board or court even though it was not such a party in fact. Such

authorities may intervene in any appeal by a taxable under

section 9 of this act as a matter of right.

(b)  If the corporate authority of a school district seeks an

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appeal pursuant to subsection (a), a separate vote must be taken

for each property that the board of school directors or school

district seeks to appeal. Prior to such vote, a public meeting,

attended by at least a majority of the elected school directors,

shall be held where the owner of the affected property shall be

given the opportunity to address the board of school directors

regarding the proposed appeal. The owner, address and tax parcel

number of the property as well as the appraisal method used by

the school district to determine the value of the property shall

be clearly identified and made public thirty days prior to the

public meeting. The owner of the affected property shall be

notified thirty days prior to the public meeting by United

States certified mail, restricted delivery, return receipt

requested, postage prepaid. With such notice the owner of the

affected property shall also be given the name and telephone

number of a contact person working for the school district

seeking the appeal who will be available to discuss the

assessment and the assessment appeal during normal business

hours prior to the public meeting.

(b) (c)  If the corporate authority of a school district

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seeks an appeal pursuant to subsection (a), a quorum the

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superintendent, assistant superintendent, business manager or

one of the members elected to the board of directors of that

school district must attend all proceedings regarding each

appeal and be seated with their the chosen representative of the

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corporate authority at any appeal proceeding.

Section 2.  This act shall take effect in 60 days.