1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statues, in general provision of consolidated
3county assessment, further providing for short title and
4scope of chapter; and in boards and appeals to court, further
5providing for appeals by taxing authorities.

6The General Assembly of the Commonwealth of Pennsylvania
7hereby enacts as follows:

8Section 1. Sections 8801 and 8855 of Title 53 of the
9Pennsylvania Consolidate Statutes are amended to read:

10§ 8801. Short title and scope of chapter.

11(a) Short title.--This chapter shall be known and may be
12cited as the Consolidated County Assessment Law.

13(b) Scope.--

14(1) This chapter shall apply to all of the following:

15(i) Counties of the second class A, third, fourth,
16fifth, sixth, seventh and eighth classes of the
17Commonwealth.

18(ii) Cities that elect to become subject to this

1chapter in accordance with section 8868 (relating to
2optional use by cities).

3(2) In addition to the applicability under paragraph
4(1), the following provisions apply to counties of the first
5and second class:

6(i) Section 8811(b)(5) (relating to subjects of
7local taxation).

8(ii) Section 8842(b)(2) (relating to valuation of
9property).

10(iii) Section 8855 (relating to appeals by taxing
11districts).

12§ 8855. Appeals by taxing districts.

13[A] (a) General rule.--Subject to the provisions of 
14subsection (b), a taxing district shall have the right to appeal
15any assessment within its jurisdiction in the same manner,
16subject to the same procedure and with like effect as if the
17appeal were taken by a taxable person with respect to the
18assessment, and, in addition, may take an appeal from any
19decision of the board or court of common pleas as though it had
20been a party to the proceedings before the board or court even
21though it was not a party in fact. A taxing district authority
22may intervene in any appeal by a taxable person under section
238854 (relating to appeals to court) as a matter of right.

24(b) Basis of appeals.--A taxing district may appeal the
25assessment only if one of the following factors applies:

26(1) The appeal is from an assessment established during
27a countywide reassessment and the appeal is filed not later
28than the first day of September<-, or the date designated by 
29the county commissioners if the option under section 8844(c)
30(3) (relating to notices, appeals and certification of
 

1values) is exercised, of the taxable year following the year
2for which the newly established values from the countywide
3reassessment shall take effect.

4(2) The appeal is from a change in the assessed value
5pursuant to section 8817 (relating to changes in assessed
6valuation).

7Section 2. This act shall take effect in 60 days.